A Special Performance Audit of the Department of Health - HIV AIDS Prevention Program - May 2010

A SPECIAL PERFORMANCE AUDIT OF THE DEPARTMENT OF HEALTH HIV/AIDS PREVENTION PROGRAM MAY 2010 Bureau of Departmental Audits May 4, 2010 The Honorable Edward G. Rendell Governor Commonwealth of Pennsylvania 225 Main Capitol Building Harrisburg, PA 17120 Dear Governor Rendell: This report contains the results of the Department of the Auditor General’s special performance audit of the HIV/AIDS Prevention Program (program) administered by the Pennsylvania Department of Health (Health). The audit covered the period July 1, 2002 through June 30, 2008, including follow-up procedures concluded as of December 2009. This audit was conducted pursuant to Sections 402 and 403 of The Fiscal Code and in accordance with generally accepted government auditing standards (GAGAS). The aforementioned standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. This audit report would be remiss by not acknowledging Health’s cooperation throughout the performance of our audit. Furthermore, despite the seriousness of our findings, we commend management for its receptive response to our overall audit and its readiness to develop proposals immediately to ensure suitable corrective action relevant to our recommendations. Our auditors found ...