About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

AIMD-00-318R 1 (2000-09-15)

handle is hein.gao/gaobaalmg0001 and id is 1 raw text is: SGAO Accountabilty * Integrity * Reiability United States General Accounting Office Accounting and Information Washington, DC 20548 Management Division B-286141 September 15, 2000 The Honorable Kay Bailey Hutchison Chairwoman, Subcommittee on the District of Columbia Committee on Appropriations United States Senate Subject: District of Columbia: Source of Funding for Needle Exchange Programs Dear Madam Chairwoman: In your July 25, 2000, letter, you asked us to determine whether the funds used for the needle exchange program in the District complied with section 150 (a) and (b) of the Fiscal Year 2000 Appropriations Act for the District of Columbia (P.L. 106-113). Section 150 (a) of the Fiscal Year 2000 Appropriations Act for the District of Columbia prohibits the use of appropriated funds--either local or federal--for needle exchange programs. Furthermore, section 150 (b) of the act requires that any individual or entity that receives District appropriated funds and conducts a needle exchange program account for the private funds used for the program separately from its appropriated dollars. On August 29, 2000, using the slides in the enclosure to this letter, we briefed the Subcommittee staff on the results of our work. To identify individuals or entities conducting a needle exchange program within the District during fiscal year 2000, we (1) interviewed officials from the Office of the Mayor, the District's Department of Health, the Whitman-Walker Clinic, and Prevention Works, (2) reviewed the sources of funding of needle exchange programs to determine whether any contributors were recipients of fiscal year 2000 District appropriated funds, (3) performed a walk-through of Whitman-Walker Clinic's financial management system to determine whether its system segregates restricted fund activity, and (4) reviewed the independent public accountants' reports for Whitman-Walker Clinic's financial statements and single audit reports for fiscal years 1998 and 1999. We conducted our work in July and August 2000 in accordance with generally accepted government auditing standards. We obtained oral comments on a draft of the slides from the Senior Deputy Director for Substance Abuse Service, District's Department of Health; the Director of Finance, Whitman-Walker Clinic; and the Executive Director, Prevention Works. The officials agreed with the content of the slides. GAO/AIMD-00-318R Needle Exchange Funds

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most