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Gov't audit insider: HIV/AIDS-related programs

Healthcare Auditing Weekly, September 23, 2003

The Office of Inspector General (OIG) performed this audit as part of a nationwide OIG review of HIV/AIDS-related programs and grantees of the Centers for Disease Control and Prevention (CDC).

The OIG's objectives for this audit were to determine whether the Greater Bridgeport (CT) Adolescent Pregnancy Program (GBAPP) met grant performance expectations for a grant funded by the CDC and spent CDC funding in accordance with federal guidelines.

The OIG took the following steps as part of its audit:

1. Reviewed grant progress reports, internal reviews, and evaluations conducted by CDC to determine whether the GBAPP was achieving grant objectives.

2. Reviewed all salaries and wages charged to the grant during fiscal years (FY) 2001 and 2002.

3. Reconciled salaries and wages to payroll records and determined whether the charges were supported by time and effort reports.

4. Reviewed a judgmentally-selected sample of 14 other direct cost transactions totaling $13,219 for FY 2001 and 12 totaling $31,874 for FY 2002.

5. Assessed GBAPP's internal controls related to its financial management systems.

6. Interviewed GBAPP officials and reviewed applicable supporting documentation to determine whether the selected costs were reasonable, allowable, and allocable.

To read the audit report, "Audit of HIV/AIDS Activities at the Greater Bridgeport Adolescent Pregnancy Program for the Period October 1, 2000 Through June 30, 2002," click here.

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