Review of New York City's Efforts to Account for and Monitor Sub-Recipients' Use of Bioterrorism Hopstial Preparedness Program Funds [open pdf - 403KB]
"This final report presents the results of the Office of Inspector General's self-initiated audit entitled, 'Review of New York City's Efforts to Account for and Monitor Sub-recipients' Use of Bio-terrorism Hospital Preparedness Program Funds.' The objectives were to determine whether Health Research, Incorporated (HRI) properly recorded, summarized and reported bio-terrorism preparedness transactions in accordance with the terms and conditions of the cooperative agreement with the Department of Health and Human Services (DHHS), Health Resources and Services Administration (HRSA). In addition, we inquired as to whether the Bio-terrorism Hospital Preparedness Program (the Program) funding supplanted programs previously funded by other organizational sources and whether HRI and the New York City (NYC) Department of Health and Mental Hygiene (DOHMH) established controls and procedures to monitor sub-recipients' expenditures of HRSA funds. Our review found that HRI accounted for the Program funds in accordance with the terms and conditions of the cooperative agreement with HRSA. Specifically, HRI recorded, summarized and reported transactions in discrete accounts established to account for bio-terrorism funding. In response to our inquiry as to whether DOHMH reduced funding to existing public health programs, DOHMH officials stated that HRSA funding had not been used to supplant existing State or local programs. We also found that, while HRI and DOHMH implemented controls and procedures to monitor sub-recipient's expenditures of HRSA funds, they are not currently performing on-site audits of sub-recipients. However, HRI and DOHMH indicated that they plan to add an on-site audit component to their monitoring procedures with funding from the Program."
Department of Health & Human Services, Office of Inspector General, A-02-03-02013
Department of Health and Human Services: http://oig.hhs.gov/