Finding 1167584 (2023-004)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2026-01-04

Audit: 378742

Organization: Vermont Association for Mental Health and Addiction Recovery, INC (VT)

Auditor: JMM & ASSOCIATES PC

AI Summary

Answer: VAMHAR has implemented new procedures for time tracking and invoice approvals.
Trend: There is a shift towards digital record-keeping and structured approval processes.
List: Ensure ongoing compliance with the new time tracking and invoice approval policies.

Finding Text

Views of responsible officials: VAMHAR now has a time tracking procedure and approval process for payroll costs. Time tracking records are now kept digitally in a limited access shared drive. VAMHAR now has an invoice approval policy in place for documentation and approval of all invoices prior to payment.

Corrective Action Plan

Finding type: Significant deficiency.

Other Findings in this Audit

1167581 2023-001

Material Weakness Repeat
1167582 2023-002

Material Weakness Repeat
1167583 2023-003

Material Weakness Repeat
1167585 2023-005

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
93.912	RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT	$349,029
93.778	MEDICAL ASSISTANCE PROGRAM	$133,745
93.788	OPIOID STR	$88,409
93.959	BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE	$19,971
93.569	COMMUNITY SERVICES BLOCK GRANT	$4,983
93.665	EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19	$3,420