State of Illinois's Efforts to Account for and Monitor Sub-Recipients' Use of Bioterrorism Hospital Preparedness Program Funds, Illinois Department of Public Health

EXECUTIVE SUMMARY:

Our objectives were to determine whether the Illinois Department of Community Health (State agency):  (i) properly recorded, summarized and reported bioterrorism preparedness transactions in accordance with the terms and conditions of the cooperative agreements and (ii) had controls and procedures to monitor sub-recipient expenditures of Health Resources and Services Administration funds.  We determined that the State agency generally accounted for program funds in accordance with the terms and conditions of the cooperative agreement.  However, the State agency did not segregate expenditures by phase, within phase, or by priority area.  We were, however, able to determine that they were in compliance with the budget restrictions by analysis of the accounting data provided.  We also found the State agency had controls and procedures to monitor sub-recipient expenditures of Program funds.  In response to our inquiry as to whether the State agency reduced funding to existing public health programs, State officials replied that Program funding had not been used to supplant existing State or local programs.  We recommended the State agency implement procedures to comply with the new requirements effective August 31, 2003 and begin tracking expenditures by priority area, critical benchmark, and by funds allocated to hospitals and other health care entities.  The State agency concurred with our findings and recommendations.