Observations
Based on a review of administrative documentation, the project failed to obtain the services of an independent public accountant to complete an annual audit of financial activities associated with the project's drug/alcohol abuse services at the end of the facility ' s fiscal year.
The findings include:
The facility's administrative records were reviewed for documentation of an annual audit of financial activities associated with the project's drug/alcohol abuse services on January 6, 2014. The facility's fiscal year ran from January 1, 2012 to December 31, 2012. The annual audit was due to be completed following the completion of the fiscal year; however, it was not completed until December 31, 2013.
The Project Director confirmed the findings.
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Plan of Correction
The Executive Director met with the Fiscal Director on January 7, 2014 to discuss the findings regarding the delay in the annual audit. The independent public accountants office was notified effective January 7, 2014 of the licensing guideline for audit completion. The public accountant will complete the 2013 audit prior to June 30, 2014. The Executuve Director will meet with the Fiscal Director to ensure a 2013 timely completion. The Executive Director will meet yearly with the Fiscal Director to discuss completion of the annual audit in a timely manner. |