Review of the Type of Costs Incurred Under AIDS Cooperative Agreements Awarded to the Florida Department of Health and Rehabilitative Services

EXECUTIVE SUMMARY:

This report points out that the percentage of AIDS grant funds used for administrative expenses may have been too high at two grantees in Florida. We found that about $4.3 million of $10.7 million (40 percent) was used for administrative costs. Precedents exist for limiting the percentage of funds which can be expended for administrative costs. Had this been done for these grants, a significant amount of funds would have been available for providing direct services to AIDS patients.