Commonwealth of Virginia, 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 Virginia 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-recipient 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 agreement 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.  At the time of our review, the State agency had only one sub-recipient, the Division of Consolidated Laboratory Services (Consolidated), a division of the Department of General Services, another Virginia State agency. In its memorandum of agreement with Consolidated, the State agency required no written reports.