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EXECUTIVE SUMMARY:
The objective of our review was to determine if costs incurred by The National Association of Protection & Advocacy Systems, Inc. (NAPAS) during the period September 25, 1999 through September 24, 2000 were claimed in accordance with Federal requirements. During the contract period, NAPAS received payments of $1,999,518. Our review determined that $12,091 of the cost reimbursed by the Administration on Developmental Disabilities (ADD) was unsupported or unallowable. In addition, NAPAS could not document that funds received for The Centers for Medicare and Medicaid Services (CMS) project were used for their intended purpose. The NAPAS could not account for $123,280 of the $200,000 that it retained to administer the CMS Project. In this regard, we found that NAPAS was not required, by ADD in its contract, to separately account for the CMS funds or the other appropriations. We recommend that NAPAS: (1) refund $12,091 of unsupported or unallowable cost charged to the ADD contract; (2) establish procedures to account for each Federal appropriation separately; and (3) refund to ADD $123,280 in unsupported CMS project funds.