Corrective Action Plans

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Dunn Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Name of Contact Person: Felicia Chester Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. ...
Dunn Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Name of Contact Person: Felicia Chester Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately
Finding 480735 (2023-002)
Significant Deficiency 2023
Corrective Action Plan: Childhelp will implement the following actions by December 31, 2024. 1. Develop Comprehensive Review Procedures: Create detailed review checklists and procedures to be used by management for assessing the accuracy and completeness of grant reports. Ensure checklists address a...
Corrective Action Plan: Childhelp will implement the following actions by December 31, 2024. 1. Develop Comprehensive Review Procedures: Create detailed review checklists and procedures to be used by management for assessing the accuracy and completeness of grant reports. Ensure checklists address all key elements of Uniform Guidance compliance, including allowable costs, matching principles, and required disclosures. 2.Enhance Management Oversight: Implement regular management reviews of grant reports prior to submission 3. Strengthen Communication and Collaboration: Establish formal communication channels between finance and the program managers. Develop a collaborative approach to report preparation and review. Implement regular meetings to discuss reporting requirements and challenges. 4. Implement a Robust Monitoring System: Develop key performance indicators (KPIs) to measure the accuracy and timeliness of grant reporting. Establish a monitoring system to track and trend KPIs. 5. Provide Training and Development: Develop and implement training programs on Uniform Guidance requirements for all relevant personnel. Provide ongoing training to address changes in regulations or reporting requirements.
Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: No documentat...
Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: No documentation was maintained for two cash disbursements. Responsible Individuals: Mari Chambers, CFO Corrective Action Plan: All invoices are now maintained electronically which will eliminate the possibility of misplacing paper invoices. Anticipated Completion Date: Resolved
Special Tests and Provisions Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: The Project did not have proper...
Special Tests and Provisions Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: The Project did not have proper documentation of reviews over cash disbursements and bank reconciliations. Responsible Individuals: Mari Chambers, CFO Corrective Action Plan: Management agrees with the finding and has implemented procedures to properly document the approvals of cash disbursements and bank reconciliations. Anticipated Completion Date: Resolved
Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. D...
Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: None Criteria: Per 2 CFR 200.430(i), personnel costs charged to federal grants are required to be supported by documentation including time records. Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Condition: Our audit procedures over the calculation of COVID patient days used to allocate the payroll cost to the PRF/ARP federal program disclosed the amounts were not properly calculated. Cause: The Medical Center has controls in place to review the calculation; however, the control did not operate to identify an error in the calculation of COVID patient days. Effect: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Questioned Costs: None Perspective: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Medical Center implement additional internal controls over compliance in order to properly identify any errors in calculation. Management’s Action Plan: The Medical Center will implement additional internal controls over compliance. Such controls will include verification of all calculations used by two parties, the Director of Finance and CFO as well as signoff on calculations. Name of Person Responsible for the Plan: Mallory Ginn, CFO Anticipated Completion Date of the Plan: 7/31/2024
Finding 480668 (2023-003)
Significant Deficiency 2023
Response to "2023 - 003 Finding: Activities Allowed/Unallowed and Cost Principles (Compliance; Internal Controls Over Compliance)" Yankton Transit will become familiar with the requirements of 2 CFR, §200.313(a) and will establish internal control policies and procedures and will train staff on tho...
Response to "2023 - 003 Finding: Activities Allowed/Unallowed and Cost Principles (Compliance; Internal Controls Over Compliance)" Yankton Transit will become familiar with the requirements of 2 CFR, §200.313(a) and will establish internal control policies and procedures and will train staff on those policies and procedures.
Action taken in response to finding: ICS will train current and new staff regarding the importance of ensuring all documentation is in the file prior to scanning and that when the file is scanned all documentation is legible. Housing Specialists will continue to be trained on calculating HAP and th...
Action taken in response to finding: ICS will train current and new staff regarding the importance of ensuring all documentation is in the file prior to scanning and that when the file is scanned all documentation is legible. Housing Specialists will continue to be trained on calculating HAP and the importance of reviewing all documentation in the file prior to releasing payments to assure all rent amounts and dates are accurate and match what is being put into the system. RTAs and Leases should always be compared to assure the rent amount provided on the RTA matches the rent amount provided on the executed lease. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately
Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed, and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible f...
Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed, and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately
Action taken in response to finding: ICS will provide additional training to current and new staff regarding the importance of retaining Authorization For Release of Information documentation and the requirement that there are two Authorization forms saved and scanned with each file. ICS will also ...
Action taken in response to finding: ICS will provide additional training to current and new staff regarding the importance of retaining Authorization For Release of Information documentation and the requirement that there are two Authorization forms saved and scanned with each file. ICS will also request that staff review file as they are scanning to assure that documentation is included and scanned properly before saving and shredding the paper file. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately
ICS will provide additional training to current and new staff regarding the importance of retaining asset documentation. ICS will also request that staff review files as they are scanning to assure that documentation is included and scanned properly before saving and shredding the paper file. ICS ...
ICS will provide additional training to current and new staff regarding the importance of retaining asset documentation. ICS will also request that staff review files as they are scanning to assure that documentation is included and scanned properly before saving and shredding the paper file. ICS will also encourage staff provide in writing on the documents how they calculated what was entered. They can either circle the amount they are using or if a calculation is necessary they should write the equation on the verification so all parties know how they came to the amount they are entering into the file. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately.
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has updated the practice to follow the HUD compliance supplement. Amanda Bone, Chief Executive Officer, is responsible for implementing this corrective action by Dece...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has updated the practice to follow the HUD compliance supplement. Amanda Bone, Chief Executive Officer, is responsible for implementing this corrective action by December 31, 2024.
Finding 480498 (2023-001)
Significant Deficiency 2023
The Link updated RRH policies and procedures Manual to include: i. Updated Housing Identification Section (Page 9) to reflect that rent reasonableness will be conducted prior to lease signing. ii. Updated Rent Reasonableness form to match policy. Determine whether the rent charged for the unit rec...
The Link updated RRH policies and procedures Manual to include: i. Updated Housing Identification Section (Page 9) to reflect that rent reasonableness will be conducted prior to lease signing. ii. Updated Rent Reasonableness form to match policy. Determine whether the rent charged for the unit receiving rental assistance is reasonable in relation to rents being charged for comparable units. Complete Rent Reasonableness Form using 3 comparable apartments (Appendix F). iii. Attach printouts from the 3 comparable units. • One of the units must be for the same owner to ensure reasonable rent will not exceed rents currently being charged by the same owner for Name of Contact Person: Pheng Vang, Finance Director, pvang@thelinkmn.org, 612-767-4468 Anticipated Completion Date: September 25, 2023
Ensure that the Organization's tenant compliance policies are strictly adhered to, complying with FHA Guidance and that proper procurement documentation maintained.
Ensure that the Organization's tenant compliance policies are strictly adhered to, complying with FHA Guidance and that proper procurement documentation maintained.
Per the Organizations fiscal policies and procedures all purchase orders/credit card payments or cash payment forms are to be signed by supervisor and CFO noting approval of expenses. Payroll registers are reviewed and signed by the CFO. Statement of Concurrence or Nonconcurrence: Concur Corrective ...
Per the Organizations fiscal policies and procedures all purchase orders/credit card payments or cash payment forms are to be signed by supervisor and CFO noting approval of expenses. Payroll registers are reviewed and signed by the CFO. Statement of Concurrence or Nonconcurrence: Concur Corrective Action: All Check Requests for rents will be signed by supervisor and CFO. All other bill payments will be approved and signed off by the CFO. Payroll Registers will be reviewed and approved via email by the CFO. Fiscal Policy and procedures manual will be reviewed, revised and updated to meet current operations and processes and responsibilities. These policies will also include PII policy and annual self-assessment. Responsible Person to Oversee Corrective Action Plan: George Thomas Chief Financial Officer 845-452-2728 ext. 224 Date Corrective Plan will be put in Place: Starting today immediately June 13, 2024
Per grant contract for Covid Peer Vaccine Education Organization was required to submit quarterly report detailing analyzing the quantitative aspects of the program. Statement of Concurrence or Nonconcurrence: Concur Corrective Action: Organization will create a better overall system of tracking all...
Per grant contract for Covid Peer Vaccine Education Organization was required to submit quarterly report detailing analyzing the quantitative aspects of the program. Statement of Concurrence or Nonconcurrence: Concur Corrective Action: Organization will create a better overall system of tracking all contracts and grants with reporting periods reviewed timely. We will also submit quarterly expenditure reports when they are due to the Office of Mental Health. Responsible Person to Oversee Corrective Action Plan: George Thomas Chief Financial Officer 845-452-2728 ext. 224 Date Corrective Plan will be put in Place: Starting today immediately June 13, 2024
Controls over Records Per the Westchester County Contract the Organization did not keep individual records of program participants Statement of Concurrence or Nonconcurr nce: Concur 1. Corrective Action: Team Leader Chris Rivera will review all notes on a weekly basis and sign off on documentation a...
Controls over Records Per the Westchester County Contract the Organization did not keep individual records of program participants Statement of Concurrence or Nonconcurr nce: Concur 1. Corrective Action: Team Leader Chris Rivera will review all notes on a weekly basis and sign off on documentation after review. 2. Best practice standards are that notes should be entered by the end of the next business day for the previous day's encounters. 3. The deadline for notes to be entered for the previous week's encounters is Monday at noon. If staff have not completed notes by Monday morning, they are mandated to complete notes prior to leaving the office for visits and other staff members will help with coverage needs. 4. Staff will identify an hour on their schedule daily to stay up to date on documentation. 5. The Program Assistant will run a monthly report of open participants in the Westchester Crisis Stabilization Team program on the last day of every month. Inactive participants or discharges will be completed at the time of discharge. Review of the monthly open participants will ensure that any inactive participants are quickly identified, and proper discharge process will occur by the 5th of every month. 6. Current caseload rosters will be provided to team members and Team Leader for review and printed out by Program Assistant by the 1st of every month. 7. Program Assistant will provide an update of completed discharges to the Team Leader upon completing discharge. 8. Quarterly waste, fraud, abuse audits will be completed by Quality Assurance and the Team Leader 9. Routine monthly audits of 2 charts at random will be completed by the Team Leader Responsible Person to Oversee Corrective Action Plan: Tammy Robson Assistant Executive Director 845-264-7399 Christopher River Westchester Crisis Stabilization Team Date Corrective Plan will be put in Place: Corrective action measures are currently being implemented and will be in effect as of 7/1/24. Chart audits and discharges of inactive participants will be completed by 7/15/24.
Corrective Action Planned: The Bureau of Employment Supports has undergone significant programmatic changes over the past 3 years. As part of those changes, our Work Verification Plan was updated and submitted for approval on July 8, 2022. It was approved by the Administration of Children and Famil...
Corrective Action Planned: The Bureau of Employment Supports has undergone significant programmatic changes over the past 3 years. As part of those changes, our Work Verification Plan was updated and submitted for approval on July 8, 2022. It was approved by the Administration of Children and Families on February 9, 2024, making the updates to the NH work verification plan in effect back to July 9, 2022. The audit period in question is from July 1, 2022 to June 30, 2023. Trainings, supports and guidance have taken place throughout that time to correct hour errors such as those identified through this audit. Uploading documents into the e-folder was found to be error prone, therefore, on March 1, 2023, NHEP leadership provided guidance and training on a specific process of indexing and scanning documents to ensure that moving forward the Career Counselors are checking their e-folder’s to ensure that documents are properly uploaded and visible. In addition, a statewide training took place on May 5, 2023, to look in depth at past audit findings, during which, strategies were identified to help alleviate these errors from re-occurring. An additional statewide training also took place on December 15, 2023, which involved discussion around the audit, which was about to begin, including what the general focus of the audit has historically been. As of April 2023, an additional Quality Assurance Specialist was hired to help monitor and support newly hired career counselors in their first year of employment. This additional Specialist has allowed for guidance to be available not only to newly hired staff, but also to seasoned staff throughout the state. The need for an extra layer of training throughout the year for newly hired Career Counselors was identified in the summer of 2023 and the NHEP Leadership Team developed a weekly Quality Assurance meeting. These weekly meetings started August 30, 2023. These meetings provide real time training to review best practices and further career counselors understanding of federal and state policies. The meetings have been successful and are now bi-weekly. As of February 28, 2024, the meetings have been opened to all career counselors throughout the state, not just those under 9 months of employment. The meetings ensure that there is consistent messaging across the state and also provide an opportunity for statewide collaboration between career counselors. Through cursory investigations, we believe that these new supports and processes, have already shown to be effective in improving the accuracy of supporting and recording hours. The last audit yielded 15% discrepancies in hour errors. This audit period had a decrease of 12%, indicating 3% discrepancies in hour errors. NHEP leadership has also been working with the NEW HEIGHTS system to streamline the process of uploading documents to further decrease the potential for errors. A change request form was submitted approximately two years ago. In order to address the audit findings, within the next 90 days, NHEP leadership is holding a statewide mandatory staff training to review the audit process and findings that were identified. During the meeting, in regards to the over reporting hours error, the Leadership Team will reiterate and discuss the importance of uploading documents prior to inputting hours. In regards to the under reporting hours error, the meeting will also include further training about the importance of justification for any differences in hours than what is reported on the activity tracker. Further, that any differences need to be documented in either a sticky note or a RID note. In addition, the Quality Assurance meetings will continue to be held bi-weekly to address issues or trends in the moment. Our continuous transparency will further ensure buy-in from the staff to put systems in place for themselves as well as to increase self-monitoring practices and in turn, decrease errors in the future.
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS USDA Rural Development 2023-005 Community Facilities Loan – Assistance Lising Number: 10.766 Recommendation: We recommend management implement process of transfer and review for reserve fund payments to ensure adequacy of reserve account balance per loan agreem...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS USDA Rural Development 2023-005 Community Facilities Loan – Assistance Lising Number: 10.766 Recommendation: We recommend management implement process of transfer and review for reserve fund payments to ensure adequacy of reserve account balance per loan agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of May 2024, management is reviewing with their banks to set up ACH for future transfers. The balance as of December 31, 2023 was $671,066 and deposits will continue until reaching the required amount of $928,800. Name(s) of the contact person(s) responsible for corrective action: Heather Uthoff, CFO Planned completion date for corrective action plan: December 31, 2024 If the USDA Rural Development has questions regarding this plan, please call Heather Uthoff at (515) 733-3030.
View Audit 316554 Questioned Costs: $1
Finding 480325 (2023-007)
Significant Deficiency 2023
2023-007 – Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Finding Summary: Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significa...
2023-007 – Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Finding Summary: Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Corrective Action Plan: The city is in the process of updating its Purchasing Policy and will include language on allowable costs and cost principles that are compliant with 2 C.F.R. 200. The Purchasing Policy requires updates at least every five years and will be taken to City Council before the end of 2024 for approval by Resolution. Responsible Individual(s): Lincoln Bogard, Administrative Services Director; A’ja Wallace, Deputy Finance Director; and Barbara Mason, Purchasing Manager Anticipated Completion Date: December 2024
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Claims Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: B...
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Claims Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: BHD, LLC calculated their indirect cost rate based on the total grant budget and took an equal amount of that per month instead of calculating the indirect cost rate percentage of direct expenditures for each month. Responsible Individuals: Kim Ashby, Vice President of Finance Corrective Action Plan: Indirect costs for some grants were allocated based on a percentage of the grant budget. Management has changed the policy for allocation of indirect costs for all grants to require allocation based on a percentage of actual grant expenditures. Anticipated Completion Date: August 1, 2024
The Authority had a change in Executive Director and Fee Accountant, which resulted in delayed access to the FASPHA system. The Authority will ensure timely submissions going forward.
The Authority had a change in Executive Director and Fee Accountant, which resulted in delayed access to the FASPHA system. The Authority will ensure timely submissions going forward.
Finding 480250 (2023-004)
Significant Deficiency 2023
2023-004 Significant Deficiency over Reporting Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to report submit timely a ...
2023-004 Significant Deficiency over Reporting Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to report submit timely a Financial Assessment Sub-system (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Deputy Finance Director Corrective Action Plan: The County will establish and maintain proper internal controls to ensure financial statements are presented in accordance with GAAP, on a timely basis. The County will then be able to complete timely reporting of the FASS-PH. Proposed Completion Date: July 1, 2024
Microloan Program – Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit find...
Microloan Program – Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ADC will hire a new loan officer who will also be an SBA Microloan Program Manager then develop and implement procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Name(s) of the contact person(s) responsible for corrective action: Felicia Ravelomanatsoa (CFO) Planned completion date for corrective action plan: December 31, 2024
U.S. Department of Housing and Urban Development Delphi Drug & Alcohol Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co, LLP 100 Corporate Parkway Suite 200 Amherst, Ne...
U.S. Department of Housing and Urban Development Delphi Drug & Alcohol Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co, LLP 100 Corporate Parkway Suite 200 Amherst, New York 14226 Audit Period: January 1, 2023 through December 31, 2023 The significant deficiency from the December 31, 2023 schedule of findings and questioned costs is discussed below. It is numbered consistently with the number assigned in the schedule. Federal Award Finding and Questioned Costs Name of Contact Person: Jennifer Cathy, Executive Director Anticipated Completion Date: December 31, 2024 2023-001 – Significant Deficiency Corrective Action Plan: Condition: The rents charged to beneficiaries, who receive rent assistance through the program, must be reasonable in relation to rents being charged for comparable units. The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units. Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Current Status: Policies and procedures have been established to properly meet the recommendation. During 2023, the U.S. Department of Housing and Urban Development had performed their own audit of the program and identified this same matter to management. After management was informed of this deficiency, they took direct action during 2023 to implement procedures to prevent this issue in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jennifer Cathy at (585) 355-7842.
Finding 2023-002. Cash Disbursement Process. Recommendation: We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response: NEFHS self-identified such inconsistencies through their normal internal controls process. To ensure s...
Finding 2023-002. Cash Disbursement Process. Recommendation: We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response: NEFHS self-identified such inconsistencies through their normal internal controls process. To ensure such inconsistencies can be mitigated in the future, NEFHS implemented a Payable Invoice Management (PIM) system in November of 2023. The system enhances AP automation, with streamlined workflows for approval and payment processing.
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