Review of the State of Georgia's Efforts to Account for and Monitor Sub-recipients' Use of Bioterrorism Hospital Preparedness Program Funds, Georgia Department of Human Resources

EXECUTIVE SUMMARY:

This final report points out that the Georgia Department of Human Resources (Georgia) generally accounted for program funds  ($3.4 million received for the 2-year period ending March 31, 2004) in accordance with the terms and conditions of the cooperative agreement with the Health Resources and Services Administration (HRSA) and applicable departmental regulations and guidelines.  Georgia did not segregate expenditures by phase, within phase, or by priority area in its accounting system.  Although segregation was not required, budget restrictions were specified in the cooperative agreement.  Georgia officials acknowledged the importance of tracking expenditures in order to comply with the budget restrictions.  In addition, Georgia's sub-recipients must submit reports on their activities and expenditures.  Although Georgia officials had not completed any site visits to sub-recipients, it was in the process of developing a site visit component.  Further, Georgia officials stated that HRSA funding had not been used to supplant programs previously provided by other organizational sources.  We recommended Georgia make changes to its accounting system to segregate expenditures by phase and priority area; and, implement the site visit component and address problem areas as they are identified.  Georgia concurred with our findings and recommendations and stated it would take the necessary steps to fully comply with the HRSA grant guidelines.