District of Columbia Efforts to Account for and Monitor Sub-Recipients' Use of Public Health Preparedness and Response for Bioterrorism Program Funds

EXECUTIVE SUMMARY:

Our audit objectives were to determine whether the District of Columbia Department of Health (District) properly recorded, summarized and reported bioterrorism preparedness transactions by specific focus area designated in the cooperative agreements and whether the District has established controls and procedures to monitor sub-recipients' expenditures of Centers for Disease Control and Prevention (CDC) funds.  We found that the District generally accounted for Program funds in accordance with the terms and conditions of the cooperative agreement and applicable departmental regulations and guidelines.  Specifically, the District recorded, summarized and reported bioterrorism transactions by specific focus area.  However, in Fiscal Year 2002, the supplemental funds were not segregated by focus area.  The District did not have a system to track and monitor sub-recipients; such as, application and award processes, grant conditions, ongoing fiscal activities, and reporting.