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EXECUTIVE SUMMARY:
This report provides the results of our audit of costs claimed under a Substance Abuse and Mental Health Services Administration’s (SAMHSA) grant number SMX060048J awarded to the Washington Department of Social and Health Services, Mental Health Division (State) in the amount of $492,000. We found that $42,509 in unallowable costs were claimed that included: (i) $11,785 for prior period costs, (ii) $10,000 for a duplicate claim of prior period costs, (iii) $19,996 for grant funds obligated but not expended, and (iv) $728 for costs incorrectly allocated to the grant. We also found that the State claimed $9,575 in unallowable expenditures from prior grant periods under the FY 2000 PATH grant. We recommended that the State refund $52,084 to the Federal Government; $42,509 for FY 2001 and $9,575 for FY 2000 PATH grants.