Youngstown Board of Health will appeal an Ohio Department of Health audit finding for recovery of $88,104.08 due to inadequate documentation in 2010 in the local HIV/AIDS Prevention and Sexually Transmitted Disease Control programs.
Though the state health department has accepted the local health department’s corrective-action plan, ODH still requires the Youngstown City Health District to pay $88,104.08 in questioned costs within 30 days or file an appeal of the audit findings within 15 days.
Erin Bishop, acting Youngstown health commissioner, said at Monday’s board meeting the money is not missing nor was it misspent, and that the needed documentation will be included with the appeal.
She said the expenditures questioned by the state health department are for so-called “time-and-effort” items such as services provided and the time and cost required to deliver them.
The ODH audit was for the period of Jan. 1 through Dec. 31, 2010.
In its report received Monday by local officials, ODH said the city health district “did not consistently monitor, review and reconcile” expenditures to the Youngstown City Finance Department reports, and that neither the city health district nor the city finance department enforced the city’s accounting and fiscal policies and procedures.
Most of the money questioned — $71,545.03 — is employee wages and benefits, $55,193.61 of which for the HIV program and $16,351.42 for the STD program, Bishop said.
The remaining $17,127.36 represents other undocumented expenses, including $12,902.67 for a HIV contractor who did the work but did not provide a time sheet documenting days and times worked and what work was performed.
In other examples, the local health department charged $3,502.32 in medical supplies to the STD program, but only $2,948.18 was supported through general ledger entries and other documentation, leaving $554.18 in questioned costs, ODH reported.
Also, ODH said the health district charged $545.09 in meeting expenses and $2,500.66 in travel expenses to the HIV program; however only $363.38 and $2,292.56, respectively, could be documented, leaving $398.81 in questioned costs.