Recommendation: We recommend procedures should be implemented requiring approval of invoices by a senior member of management or member of the board of directors prior to payment. Invoices or other documentation to support expenditures should be retained.
Action Taken: We agree with the recommendation, on November 14, 2022, the Vermont Association for Mental Health and Addition Recovery, Inc, approved a new Internal Controls Policy and Procedures document. Under the new policy, roles and responsibilities for the board of directors, the executive director, and all employees with respect to payments, authorization, and records management.