Observations
Based on a review of administrative policies and procedures, the 2009 audit and an interview with the CEO, the project failed to complete the 2010 audit by the end of the project's fiscal year, as required by regulation.
The findings include:
A review of administrative policies and procedures and the 2009 audit was conducted on July 27, 2011. 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 due to be completed no later than June 30, 2011. 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 July 27, 2011 the CEO was interviewed. It was confirmed that the 2009 audit was the last audit completed.
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Plan of Correction
The Esper Treatment Center will ensure that the audit will be concluded within the time parameters. The CEO will ensure with the auditor that the audit will be completed within the time frame. The Esper Treatment Center will put in for an exception for the extension of the audit due date. |