Audit of the State of Massachusetts' Costs and Reporting of Funds Under the Hospital Preparedness and Response to Bioterrorism Program for the Period April 1, 2002 - August 30, 2004

EXECUTIVE SUMMARY:

The objectives of this audit were to determine whether the State recorded and reported hospital preparedness program funds awarded, expended, obligated, and unobligated by priority planning area in accordance with its cooperative agreement with the Health Resources and Services Administration (HRSA).  The State recorded and reported hospital preparedness program funds by priority planning area in accordance with the cooperative agreement with HRSA.  We found no evidence of any unreasonable, unnecessary, unallocable, or unallowable costs.  In addition, we found no evidence of supplanting of State or local expenditures with Federal hospital preparedness program funds.  We noted that, as of August 30, 2004, the State had cumulative unobligated funds totaling $8,653,180, or 65 per cent of the $13,395858 awarded.  We recommended that the State monitor its hospital preparedness funding to minimize unobligated fund balances and to ensure that program goals are met in a timely manner.

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