Observations
Based on a review of administrative documentation, the project failed to provide required documentation in lieu of an independent annual audit of financial activities associated with the project's 2012 drug/alcohol abuse services.
The findings include:
For fiscal matters, the facility operates on a traditional calendar year of January 1 to December 31.
The facility has an exception to the Department of Drug and Alcohol Program's General Standards for Free-Standing Treatment Activities, Chapter 709.25 (a), relative to an independent annual audit of financial activities associated with the project's drug/alcohol abuse services. The exception states: " In lieu of an annual audit Guidance for Growing will do the following: conduct quarterly reconciliation of bank accounts, maintain payroll records, staffing records, agreements for third party reimbursement, agreements with Single County Authorities, maintain annual budget records, maintain annual local, state, and federal tax returns. The above documents will be available for Division review during on-site licensing inspections."
The facility's administrative documentation and financial records for 2012 were reviewed on March 13, 2014. The facility failed to provide documentation of the 2012 annual local, state, and federal tax returns.
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Plan of Correction
The project director will insure that the annual local, state and federal tax returns are inserted in the agency manual once taxes are filed. This will occur no later than June 1st of each calendar year.
The 2012 annual, state and federal tax return will be in the policy manual immediately. |