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EXECUTIVE SUMMARY:
The report provides the results of our audit of Contract No. 277-94-3009; entitled the National Resource Center for the Prevention and Treatment of Alcohol, Tobacco and Other Drug Abuse and Mental Illness in Women, and Grant No. UHSPO8041, entitled the Child Study Center Behavioral Health Project, for two year audit periods ending June 30, 1999 and September 29, 1999, respectively. Based on procedures agreed upon with officials from the Substance Abuse and Mental Health Services Administration (SAMHSA), we audited costs incurred amounting to $942,608 for the contract and $847,043 for the grant. In relation to the contract, we are questioning costs of $34,994 based on a lack of adequate accounting records or approved cost limits being exceeded. Related indirect costs of $9,488 was also questioned, while we express no opinion on the remaining balance of $104,505, which was not adequately supported. Since grant documentation was not available to support the allowability of $847,043 in costs incurred during the audit period, we are unable to express an opinion on these costs. We discussed the results of our review with NAFARE officials, who agreed with our audit results. A summary of the costs claimed and the auditor's recommendations for each of the cost categories was provided to SAMHSA.