intervention project for nurses, inc. … rpts/2011... · government auditing standards 13 ......

INTERVENTION PROJECT FOR NURSES, INC.

INDEPENDENT AUDITORS’ REPORT, FINANCIAL STATEMENTS, AND

STATE OF FLORIDA SINGLE AUDIT

JUNE 30, 2011

Intervention Project For Nurses, Inc. June 30, 2011 Table of Contents Independent Auditors’ Report 1 Financial Statements Balance Sheet 3 Statement of Income and Retained Earnings 4 Statement of Cash Flows 5 Notes to Financial Statements 6 Accompanying Information Schedule of Expenditures of State Financial Assistance 11 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 13 Independent Auditors’ Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major State Project and on Internal Control Over Compliance in Accordance with Chapter 10.650 Rules of the Auditor General 15 Schedule of Findings and Questioned Costs 17 Summary Schedule of Prior Audit Findings 19 Independent Auditors’ Management Letter 20

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Member: AICPA · FICPA · Jacksonville Regional Chamber of Commerce · Small Business Resource Network Patrick & Robinson, LLC

INDEPENDENT AUDITORS’ REPORT

To the Stockholder of Intervention Project for Nurses, Inc. Jacksonville Beach, Florida We have audited the accompanying balance sheet of Intervention Project for Nurses, Inc. (the “Company”) as of June 30, 2011, and the related statement of income and retained earnings, and statement of cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of June 30, 2011 and the results of its operations and its cash flows for the year then ended, in conformity with U.S. generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated April 26, 2012, on our consideration of the Company’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit.

Mark R. Patrick, CPA In Historic St. Nicholas 4029 Atlantic Boulevard Jacksonville, FL 32207 www.CPAsite.com

Adam M. Robinson, CPA

(904) 396-5400 fax (904) 396-9226

[email protected]



Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The accompanying schedule of expenditures of state financial assistance is presented for the purposes of additional analysis as required by Rules of the Auditor General of the State of Florida, and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

Patrick & Robinson, LLC Jacksonville, Florida April 26, 2012

AssetsCurrent assets:

Cash and cash equivalents $ 106,093 Receivables:

State of Florida 127,641 Other 16,467

Inventory 4,429 Prepaid expenses 12,340 Income taxes receivable 9,532

Total current assets 276,502

Fixed assets:Computer equipment 26,950 Computer software 71,831 Furniture, fixtures and equipment 67,587 Leasehold improvements 1,873 Less accumulated depreciation ( 92,832)

Total fixed assets 75,409

Other assets:Deposits 10,407

Total other assets 10,407

Total assets $ 362,318

Liabilities and Stockholder's EquityCurrent liabilities:

Accounts payable $ 985 Accrued payroll 59,974 Accrued compensated absences 18,436 Deferred income taxes, net 9,677

Total current liabilities and total liabilities 89,072

Stockholder's equity:Common stock, $1 par value, 300 shares authorized, 150

150 shares issued and outstandingRetained earnings 273,096

Total stockholder's equity 273,246

Total liabilities and stockholder's equity $ 362,318

INTERVENTION PROJECT FOR NURSES, INC.BALANCE SHEET

JUNE 30, 2011

The accompanying notes are an integral part of this statement.

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RevenuesState of Florida grant contract $ 1,531,699 Lab income 96,778 Conference registration income 21,110 Participant fees 70,578

Total revenues 1,720,165

Operating ExpensesSalaries and benefits 1,241,113 Rent 107,410 Telephone 15,310 Travel 26,371 Conferences and seminars 31,440 Professional fees 20,861 Software maintenance 18,065 Printing and postage 35,279 Utilities, maintenance and insurance 26,674 Office expenses 41,800 Equipment rental and maintenance 48,530 Consultants and training 56,284 Workbook expense 422 Other tax/licensing 684 Depreciation 29,323

Total expenses 1,699,566

Operating income 20,599

Other Income (Expense)Interest expense ( 1,532) Miscellaneous income 6,805

Total other income 5,273

Income before taxes 25,872

Income taxes 5,435

Net income 20,437

Beginning retained earnings 252,659

Ending retained earnings $ 273,096

INTERVENTION PROJECT FOR NURSES, INC.STATEMENT OF INCOME AND RETAINED EARNINGS

FOR THE YEAR ENDED JUNE 30, 2011


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INTERVENTION PROJECT FOR NURSES, INC.STATEMENT OF CASH FLOWS


Cash flows from operating activities:Net income $ 20,437 Adjustments to reconcile net income to net cashprovided by operating activities:

Depreciation 29,323 Changes in operating assets and liabilities:

Decrease in receivables 5,184 Increase in inventory ( 4,429) Decrease in prepaid expenses 21,037 Increase in income taxes receivable ( 9,532) Increase in deferred income taxes 10,561 Decrease in accounts payable ( 20,701) Increase in accrued payroll 3,670 Decrease in accrued compensated absences ( 4,710) Decrease in income taxes payable ( 42,932)

Net cash provided by operating activities 7,908

Cash flows from investing activities:Equipment purchases ( 20,729)

Net cash used in investing activities ( 20,729)

Net decrease in cash ( 12,821)

Cash at beginning of year 118,914

Cash at end of year $ 106,093

Supplemental DisclosuresInterest paid $ 1,532 Income taxes paid 33,053


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INTERVENTION PROJECT FOR NURSES, INC. NOTES TO FINANCIAL STATEMENTS

JUNE 30, 2011

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business Activity Intervention Project for Nurses, Inc. acts as a liaison between the State of Florida

Board of Nursing, the Florida Department of Health/Medical Quality Assurance, the nurse, and treatment providers. The Company assists nurses who have problems due to the use of drugs or alcohol, and/or psychiatric, psychological, or physical conditions. Intervention Project for Nurses, Inc. is an alternative to the disciplinary process for nurses whose practice may be impaired. The Company’s primary source of revenue is a contract with the State of Florida Department of Health.

Basis of Accounting

The financial statements have been prepared on the accrual basis of accounting in

accordance with U.S. generally accepted accounting principles. Cash and Cash Equivalents

For the purposes of the statement of cash flows, cash represents all demand deposits on deposit with commercial banks. Receivables Receivables are recorded at the amount the Company expects to collect on balances outstanding at year-end. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to trade accounts receivable. At June 30, 2011 no amounts were expected to be uncollectible.

Income Taxes Income taxes are provided for the effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes. The deferred taxes represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets or liabilities are recovered or settled.


JUNE 30, 2011

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Inventory Inventory consists of workbooks purchased for resale to participants and is stated at

cost determined by the first-in, first-out (FIFO) method. Fixed Assets

Property and equipment are carried at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation of property and equipment is provided using a combination of the straight-line method and double-declining balance method for financial statement purposes at rates based on the following estimated useful lives:

Years Furniture, fixtures and equipment 5 - 7 Computer equipment and software 3 - 5 Leasehold improvements 5

Certain equipment and software were acquired under a grant contract with the State of Florida. Under the terms of the contract, the equipment and software revert to the State upon completion or termination of the contract. For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets at the date of the financial statements and the reported amounts of revenues and expense during the reporting period. Actual results could differ from those estimates.


JUNE 30, 2011

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Compensated Absences Employees are entitled to certain compensated absences based on their job position and length of employment. All leave pay is accrued in the financial statements when incurred. A liability for these amounts is reported on the balance sheet in accrued compensated absences.

2. CONCENTRATIONS OF CREDIT RISK The Company’s main source of revenue is dependent upon a contractual relationship with the Florida Department of Health, the loss of which would have a material effect on the Company. For the year ended June 30, 2011, approximately 89% of the total revenues were received from the Florida Department of Health.

3. NONCOMPLIANCE WITH GRANTOR RESTRICTIONS

Financial awards from the State of Florida in the form of grants are subject to special audit. Such audits could result in claims against the Company for disallowed costs or noncompliance with grantor restrictions. No provision has been made for any liabilities that may arise from such audits since the amounts, if any, cannot be determined at this date.

4. RELATED PARTY TRANSACTIONS Linda L. Smith, the stockholder of the Company, has authored and has rights to the

Recovery Maintenance for Nurses workbook used in the Relapse Prevention Program. Some of the program participants are required by their contract to participate in the Relapse Prevention program. Participants pay a $50 fee which includes the workbook and the option to earn up to 50 continuing education credits.


JUNE 30, 2011

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5. RETIREMENT PLAN

The Company sponsors an employee savings plan under Section 401(k) of the Internal Revenue Code. This plan covers substantially all employees. The plan participants may defer up to the maximum amount allowed by IRS Regulations. The Company made a matching contribution of $24,613 to the plan for the year ended June 30, 2011. In addition, the Company has a qualified Profit Sharing Plan. Contributions into the trust fund of the plan are discretionary. A participant’s contribution is fully vested after six years of employment. The Company did not make any contributions to the plan for the year ended June 30, 2011.

6. INCOME TAXES

The Company files income tax returns in the U.S. federal jurisdiction and the State of Florida. The Company is no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2006. The Company follows the provisions of uncertain tax positions as addressed in FASB Accounting Standards Codification 740-10-65-1. The Company recognized no liability for unrecognized tax benefits. The Company has no tax position at June 30, 2011for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties at June 30, 2011.

The provision for income taxes consists of the following:

Current taxes $ 10,958 Deferred (benefit) taxes ( 5,523) $ 5,435

Deferred tax assets and liabilities consist of the following: Deferred tax asset $ 0 Deferred tax liability ( 9,677) $ ( 9,677)


JUNE 30, 2011

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6. INCOME TAXES (CONTINUED)

Deferred income taxes are provided for temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. Differences are primarily attributable to depreciation of assets and accrual of compensated absences. Management has determined that no valuation allowance related to deferred tax liabilities is necessary at June 30, 2011.

7. OPERATING LEASES

The Company leases office space and office equipment under long-term leases. The Company’s leases are operating leases for a period of three to six years. Rental expense under these operating leases for the year ended June 30, 2011 was $78,401. Future minimum lease payments under operating leases, which have terms in excess of one year at June 30, 2011 are: For the Year Ending

June 30, 2012 126,6852013 128,3412014 128,7622015 49,662

Thereafter 0 $ 433,630

8. SUBSEQUENT EVENTS

The Company has evaluated subsequent events through April 26, 2012, the date which the financial statements were available to be issued. No subsequent events were noted which required disclosure in the financial statements.

INTERVENTION PROJECT FOR NURSES, INC.SCHEDULE OF EXPENDITURES OF STATE FINANCIAL ASSISTANCE


State Agency/State ProjectCSFA

NumberContract Number Expenditures

State of Florida Department of Health

Division of Medical Quality Assurance - Impaired 64.046 COMV5 $ 1,531,699 Practitioner Program

Total Expenditures of State Financial Assistance $ 1,531,699

See accompanying notes to Schedule of Expenditures of State Financial Assistance.

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INTERVENTION PROJECT FOR NURSES, INC. NOTES TO SCHEDULE OF EXPENDITURES OF STATE FINANCIAL ASSISTANCE


1. Basis of Presentation The accompanying Schedule of Expenditures of State Financial Assistance (the

“Schedule”) presents the activity of all state financial assistance programs of Intervention Project for Nurses, Inc. for the year ended June 30, 2011. All state financial assistance expended from state agencies is included in this Schedule.

The accompanying schedule is presented on the accrual basis of accounting. The

information in this Schedule is presented in accordance with the requirements of Chapter 10.650, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the financial statements.



INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Stockholder Intervention Project for Nurses, Inc. Jacksonville Beach, Florida We have audited the financial statements of Intervention Project for Nurses, Inc. (the “Company”) as of and for the year ended June 30, 2011, and have issued our report thereon dated April 26, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control over Financial Reporting In planning and performing our audit, we considered the Company’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Company’s internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.



(904) 396-5400 fax (904) 396-9226

[email protected]

14

Compliance and Other Matters As part of obtaining reasonable assurance about whether the Company’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we reported to management of the Company in a separate letter, Independent Auditors’ Management Letter, dated April 26, 2012. This report is intended solely for the information and use of management and the State of Florida and is not intended to be, and should not be, used by anyone other than these specified parties.

Patrick & Robinson, LLC Jacksonville, FL April 26, 2012



INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE

WITH CHAPTER 10.650 RULES OF THE AUDITOR GENERAL To the Stockholder Intervention Project for Nurses, Inc. Jacksonville Beach, Florida Compliance We have audited the compliance of Intervention Project for Nurses, Inc. (the “Company”) with the types of compliance requirements described in the Department of Financial Services’ State Projects Compliance Supplement, that could have a direct and material effect on each of its major State projects for the year ended June 30, 2011. The Company’s major State projects are identified in the summary of auditors’ results section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its State projects is the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.650, Rules of the Auditor General. Chapter 10.650, Rules of the Auditor General, require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major State project occurred. An audit includes examining, on a test basis, evidence about the Company’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the Company’s compliance with those requirements. In our opinion, the Company complied, in all material respects, with the requirements referred to above that could have a direct and material effect on each of its major State projects for the year ended June 30, 2011.



(904) 396-5400 fax (904) 396-9226

[email protected]

16

Internal Control Over Compliance The management of the Company is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to State projects. In planning and performing our audit, we considered the Company’s internal control over compliance with the requirements that could have a direct and material effect on a major State project in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with Chapter 10.650, Rules of the Auditor General, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Company’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a State project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a State project will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of management and the State of Florida and is not intended to be and should not be used by anyone other than these specified parties.

Patrick & Robinson, LLC Jacksonville, FL April 26, 2012

INTERVENTION PROJECT FOR NURSES, INC.SCHEDULE OF FINDINGS AND QUESTIONED COSTS


Section I - Summary of Auditors' Results

Financial Statements

Type of auditors' report issued: Unqualified

Internal control over financial reporting:

● Material weakness(es) identified? Yes X No

● Significant deficiencies identified that are not considered to be material weaknesses? Yes X None reported

● Non compliance material to financial statements noted? Yes X No

State Awards

Internal control over major programs: Unqualified

● Material weakness(es) identified? Yes X No

● Significant deficiencies identified that are not considered to be material weaknesses? Yes X None reported

Type of auditors' report issued on compliance for major programs: Unqualified

Any audit findings disclosed that are requiredto be reported in accordance with the StateProjects Compliance Supplement Yes X No

Identification of major programs:

CSFA Number Name of State Program65.046 State of Florida Department of Health:

Division of Medical Quality Assurance - Impaired Practitioner Program

Dollar threshold used to distinguish betweentype A and type B programs: 300,000$

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INTERVENTION PROJECT FOR NURSES, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS


Section II – Financial Statement Findings

There were no findings for the year ended June 30, 2011 related to the financial statement audit.

Section III – State Project Findings and Questioned Costs There were no findings for the year ended June 30, 2011 related to the State Project audit.

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INTERVENTION PROJECT FOR NURSES, INC. SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS


There were no prior audit findings.



INDEPENDENT AUDITORS’ MANAGEMENT LETTER

To the Stockholder Intervention Project for Nurses, Inc. Jacksonville Beach, Florida We have audited the financial statements of Intervention Project for Nurses, Inc. (the “Company”) as of and for the fiscal year ended June 30, 2011, and have issued our report thereon dated April 26, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.650, Rules of the Auditor General. We have issued our Independent Auditors’ Report on Internal Control Over Financial Reporting and Compliance and Other Matters, Independent Auditors’ Report on Compliance with Requirements Applicable to each Major State Project and on Internal Control Over Compliance, and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule, which are dated April 26, 2012, should be considered in conjunction with the management letter. Additionally, our audit was conducted in accordance with Chapter 10.650, Rules of the Auditor General, which requires disclosure in the management letter of violations of provisions of contracts or grant agreements, or abuse, that have an effect on the financial statements or State Project amounts that is less than material but more than inconsequential. In addition, for matters that have an inconsequential effect on the financial statements or State Project amounts, considering both quantitative and qualitative factors, the following may be reported based on professional judgment: (1) violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse, that have occurred, or are likely to have occurred, (2) Deficiencies in internal control that are not significant deficiencies. In connection with our audit, the following matters are required to be disclosed:



(904) 396-5400 fax (904) 396-9226

[email protected]

21

Prior Year Findings and Recommendations Finding: During the audit, we proposed several journal entries to record or reclassify certain accounting transactions. The Company is utilizing Quicken, a cash basis general ledger software package, to record the daily transactions of the Company. During the year-end closing process to convert the cash basis financial statements to accrual basis financial statements, several entries were made incorrectly. We suggested that the Company convert to QuickBooks, an accrual basis general ledger software package. Status: During the year ended June 30, 2011, the Company was still using Quicken, a cash basis general ledger software package. Subsequent to June 30, 2011, the Company began using QuickBooks which has the capabilities to produce accrual basis financial statements. Current Year Findings and Recommendations None. Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is not limited. Auditing standards generally accepted in the United States of America require us to indicate that this letter is intended solely for the information of Intervention Project for Nurses, Inc.’s management, the Florida Auditor General, and the State of Florida Department of Health, and is not intended to be and should not be used by anyone other than these specified parties.

Patrick & Robinson, LLC April 26, 2012

intervention project for nurses, inc. … rpts/2011... · government auditing standards 13 ......

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