Answer: Program income was only verified by one person, not the required two.
Trend: This could lead to inaccuracies in reporting and potential compliance issues.
List: Ensure dual verification for program income moving forward to strengthen controls.
Finding Text
Test of controls of program income found a instance where program income was only counted by one individual instead of two.
Corrective Action Plan
Management agrees controls over dual counts of program income should be complied with and will follow up with centers that do not comply with controls.