Commonwealth of Pennsylvania, Efforts to Account For and Monitor Sub-Recipients' Use of Public Health Preparedness and Response For Bioterrorism Program Funds

EXECUTIVE SUMMARY:

The objectives of this audit were to determine whether the Pennsylvania Department of Health (State agency) properly recorded, summarized and reported bioterrorism preparedness transactions by specific focus area designated in the cooperative agreements and whether the State agency has established controls and procedures to monitor sub-recipients' expenditures of Centers for Disease Control and Prevention funds.  We found that the State agency generally accounted for Program funds in accordance with the terms and conditions of the cooperative agreements and applicable departmental regulations and guidelines.  The State agency had a system to track and monitor sub-recipient activities; such as, application and award processes, grant conditions, ongoing fiscal activities, and reporting.  In addition, the State agency was planning to add reviews of Program funds to current audits performed on sub-recipients.  Although the State agency had not completed any reviews of Program funds, we believe that review of those funds by the State agency, as part of the sub-recipient audit process, combined with the current system, will provide adequate monitoring and oversight of its sub-recipients.