Cory Place Contracts Audit Report 2006307

TABLE OF CONTENTS INTRODUCTION 1 SCOPE 1 EXECUTIVE SUMMARY 1-2 AGENCY RESPONSE 2 FINDINGS AND RECOMMENDATIONS All Contracts General Ledger 2-3 Improper Preparation of Form 941 3 R-02-09004-2 Salries 4 Fringes, Occupancy, and Communication 4 R-06-09001-1 Communication, Supplies, Local Transportation, Miscellaneous 4-5 Equipment and Specific Assistance 5 SFSC-04-09004-2 Salaries, Fringes, and Supplies 5 Local Transportation 5-6 Case File Documentation 6 SFSC-04-09004-3 Salaries and Supplies 6 Fringes and Local Transportation 6-7 Net Overbilling 7 SCHEDULE A 8 SCHEDULE B 9 INTRODUCTION CORY Place, Inc. entered into contracts #SFSC-04-09004, R-02-09001 and R-06-09001 with the Michigan Department of Human Services (DHS). Under the Strong Families Safe Children (SFSC) contract CORY Place Inc. was to develop a Positive Asset Building Skills services group for elementary students and/or families referred to them by DHS. The Runaway (R) contract requires them to provide crisis intervention, case management, counseling, community education and prevention services to youth ages 13-17. Collectively these contracts covered the period October 1, 2004 through September 30, 2006, and totaled $309,551 (See Schedule B). CORY Place, Inc. was reimbursed ...