What is required of a union if a six-month follow-up review is necessary?
A six-month follow-up review may be necessary to assure that deficiencies have been corrected and to assess progress in correcting internal control and compliance issues. If a follow-up is required, the union will be advised in the audit closing letter, and the specific deficiencies or internal control issues that need to be addressed will be identified. The union will be requested to provide a written response describing the actions it intends to take to correct deficiencies and implement recommendations. The audit closing letter, the union’s response letter and the amended report, if required, will be reviewed at the six month follow-up. The union will be expected to demonstrate that progress has been made between the end of the initial compliance audit and the beginning of the follow-up review to rectify deficiencies identified.
