Audit of Costs and Reporting of Funds Under the Public Health Preparedness and Response for Bioterrorism Program, Ohio Department of Health

EXECUTIVE SUMMARY:

The objectives of our audit were to determine whether the State agency: recorded and reported Centers for Disease Control and Prevention (CDC) bioterrorism program funds in accordance with the cooperative agreement; ensured that the bioterrorism preparedness program funds were used for necessary, reasonable, allocable, and allowable costs under the terms of the cooperative agreement; and did not supplant current State or local funding with bioterrorism preparedness program funds.  We determined that the State agency properly recorded and reported bioterrorism preparedness program funds awarded, expended, obligated, and unobligated by focus area in accordance with the cooperative agreement; generally ensured that bioterrorism preparedness program funds were used for necessary, reasonable, allocable, and allowable costs under the terms of the cooperative agreement; and did not supplant current State or local expenditures with bioterrorism preparedness program funds.  We recommend that the State agency: ensure bioterrorism preparedness program activities are funded in a manner to minimize unobligated fund balances and to achieve bioterrorism preparedness program goals, and ensure the inadequately documented costs of $4,154 at the Jefferson County subrecipient are properly resolved.  In response, the CDC officials agreed with the findings and recommendations.