Menorah Park Center For Senior Living

Finding Number 2022 ? 001 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires that the accounting practices of the non-Federal entity provide for adequate documentation to support costs charged to the Federal award. Condition: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Cause: The invoices supporting the charges could not be located. Effect or potential effect: All charges made to federal awards are required to be adequately documented. Inadequate documentation could lead to a questioned cost and ultimately a payback to the government. Questioned Cost: $3,846 Context: In 2 of 60 transactions selected for testing, management could not provide invoices to support the charges made to the federal award. Recommendation: Existing policies and procedures should be reviewed to ensure that all charges to federal programs are adequately documented. Views of responsible officials: Management concurs with this finding. See page 52 for the corrective action plan.

Menorah Park Center for Senior Living CORRECTIVE ACTION PLAN YEAR ENDED December 31, 2022 Identifying Number: Finding Number 2022-001 Finding: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Corrective Actions Taken or Planned: The errors occurred during the early stages of our conversion to a new software platform (SAGE). We were in beginning our conversion from paper files to fully paperless files. In the new SAGE process, every expense inside our AP system requires document backup. This back up is attached within the system. This will prevent document retrieval errors in the future. Date of corrective action: 10/1/2020 Person Responsible: Lisa Johnson, Accounts Payable Supervisor