Commonwealth of Virginia, Efforts to Account For and Monitor Sub-Recipients' Use of Bioterrorism Hospital Preparedness Planning 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 in accordance with the terms and conditions of the cooperative agreements and whether the State agency has established 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 and applicable departmental regulations and guidelines.  However, the State agency did not segregate expenditures by phase, within phase, or by priority area.  The State agency had a system in place to track and monitor sub-recipient activities.  We noted that there was no site visit component as part of the memorandum of understanding developed by the State agency.