North Carolina Department of Health and Human Services Did Not Always Claim Costs Under CDC Prevention and Public Health Fund Awards in Accordance with Federal Requirements 

The State agency claimed costs under Federal fiscal years 2010 through 2013 Centers for Disease Control and Prevention (CDC), Prevention and Public Health Fund (PPHF), awards that were not always in accordance with Federal requirements. Of the 135 sample items with transactions totaling $3.43 million in our statistical sample, 126 totaling $3.4 million were allowable, but 9 totaling $27,000 were not. In addition, of the 156 subgrantee transactions totaling $847,000 in our judgmental sample, 152 totaling $824,000 were allowable, but 4 totaling $23,000 were not. The State agency claimed unallowable costs under CDC PPHF awards because it did not have adequate controls to ensure that all costs charged to the awards were allowable.