District of Columbia Efforts to Account for and Monitor Sub-Recipients' Use of Bioterrorism Hospital Preparedness Planning Program Funds

The objectives of this audit were to determine whether the District of Columbia Department of Health (District) properly recorded, summarized and reported bioterrorism preparedness transactions in accordance with the terms and conditions of the cooperative agreements and whether the District has established controls and procedures to monitor sub-recipient expenditures of Health Resources and Services Administration (HRSA) funds. We determined that the District generally accounted for program funds in accordance with the terms and conditions of the cooperative agreement and applicable departmental regulations and guidelines. However, we have concerns regarding whether the District will be able to meet the requirement to allocate at least 80 percent of the Phase II funds to hospitals through written contractual agreements. Also, the District had not begun disbursement of funds awarded by HRSA to hospital sub-recipients as required by the cooperative agreement guidance.