Audit of HIV/AIDS Activities at the Greater Bridgeport Adolescent Pregnancy Program for the Period October 1, 2000 Through June 30, 2002

EXECUTIVE SUMMARY:

The objectives of this audit were to determine whether the Greater Bridgeport Adolescent Pregnancy Program (GBAPP):  (1) met grant performance expectations during the period October 1, 2000 through June 30, 2002; and (2) spent Centers for Disease Control and Prevention (CDC) funding in accordance with federal guidelines.  We found that GBAPP met its overall performance expectations but needs to improve its financial management system to ensure grant funds are used for their intended purposes.  Specifically, GBAPP:  (1) charged the CDC grant for personnel costs that it could not support because it had not developed a system for allocating salaries and wages based on personnel activity reports; and (2) could not provide documentation to support selected costs benefiting more than one project.  We recommended that GBAPP:  (1) continue the implementation of its revise effort reporting system and monitor all personnel expenses charged to grants to ensure charges are based on actual grant activity, (2) establish written policies and procedures for allocating costs benefiting more than one project, and (3) reimburse the CDC for the unsupported personal costs of $41,088.  The GBAPP generally concurred with our findings and recommendations.

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