TRINITY VILLAGE, INC.

Statement of Condition: There was no evidence of review and approval for 5 of 51 expenditures tested in the Provider Relief Fund program for allowable activities and costs. Criteria: The Organization is responsible for determining that the award funding is expended only for allowable activities and allowable costs. The Organization must have procedures in place to determine what is allowable and these procedures must operate effectively to ensure allowability. Cause of condition: The procedure of review and approval by appropriate personnel is in place to determine allowable activities and allowable costs but is not being followed for all expenditures. Effect of condition: During testing, the Organization was not able to provide evidence that all expenditures to the Provider Relief Fund program were reviewed and approved. Context: For the Provider Relief Fund program, a sample of 51 expenditures were selected to test program allowable activities and allowable costs controls and compliance. The audit testing found 5 discrepancies related to the controls for allowable activities and allowable costs in which there was no evidence of review and approval. Recommendation: To ensure all expenditures are properly reviewed and approved, no payment should be made without seeing evidence of review and approval by appropriate personnel. Also, supporting documentation of review and approval should be maintained in an organized fashion for a minimum of seven years. This process should be done to support any testing that needs to be performed or questions that arise from governmental agencies.

Views of responsible officials and planned corrective actions: The Organization agrees with the finding and will adopt the recommendation. All invoices will be reviewed by either the Executive Director or the Long-Term Care Administrator before payment is made.