Observations
Based on a review of administrative policies and procedures and a discussion with the facility director and administrator for the outpatient and narcotic treatment programs, the project failed to complete the 2010 audit by the end of the project's fiscal year, as required by regulation.
The findings include:
Per regulation, the project shall obtain the services of an independent public accountant for an annual audit of financial activities associated with the project's drug/alcohol abuse services. The project's fiscal year is from January through December. The project's audit for January 1, 2010 through December 31, 2010 was not completed. The project failed to document the completion of an annual audit for the 2010 fiscal year. The last audit completed was for the 2009 fiscal year.
On May 11, 2011 at the exit meeting, the facility director and the administrator for the outpatient and narcotic treatment programs confirmed that the audit for 2010 had not been completed. This was reported as an administrative decision and a cost saving measure.
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Plan of Correction
The project via the CEO/CFO will submit an exception to this regulation in accordance with the Department of Health standards by June 15, 2011. In the event the exception is not approved, the project will ensure an annual audit is completed by September 1, 2011. |