Western Kansas Child Advocacy CenterNon-Profit

CORRECTIVE ACTION PLAN For the Year Ended June 30, 2020 Western Kansas Child Advocacy Center, Inc. respectfully submits the following corrective action plan for the fiscal year ended June 30, 2020. Name and address of independent public accounting firm: Kennedy McKee and Company LLP P.O. Box 1477 Dodge City, Kansas 67801 Audit period: July 01, 2019 through June 30, 2020 The findings from the June 30, 2020 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS AND QUESTIONED COSTS: FINDINGS - FINANCIAL STATEMENT AUDIT 2020-001 Year-end Adjustments Condition: There was one instance of an invoice that was not recorded as a payable at year-end. There was one instance in which an unconditional promise to give was not recorded at year-end. There were two instances in which in-kind donations of rent were not recorded at year-end. Criteria: Internal controls should be in place to provide reasonable assurance in-kind donations and unconditional promises to give are properly recorded at year-end. Internal controls should be in place to provide reasonable assurance that accounts payable is properly recorded at year-end. Effect: Material audit adjustments were necessary. Recommendation: We recommend the Center review the in-kind donation account and unconditional promises to give account to ensure all transactions are recorded at year-end. We recommend the Center review all outstanding invoices at year-end to make sure they are properly recorded in the correct period. Grantee Response: Personnel will review the year-end financial statements and make any necessary adjustments to properly report year-end account balances. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT FEDERAL VICTIMS of CRIME ACT VICTIM ASSISTANCE PROGRAM 2020-002: Federal Victims of Crime Act Victim Assistance Program CFDA 16.575 Grant period: Year Ended June 30, 2020 Condition and Context: The Organization does not have a written procurement policy to properly implement all the requirements of 2 CFR Section 200.318 through Western Kansas Child Advocacy Center, Inc. Corrective Action Plan March 10, 2021 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria: In accordance with 2 CFR Section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR 200.318 through 200.326 of the Uniform Guidance. Cause: The Organization?s procurement policy does not incorporate all the requirements of 2 CFR Section 200.318 through 200.326 of the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures that are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program compliance requirements. Recommendation: Management should continue to develop comprehensive written policies and procedures to administer all federal programs. Current written policies should be evaluated for inclusion of and compliance with Uniform Guidance requirements. Grantee Response: Management agrees with the finding and will adopt written policies to comply with Uniform Guidance requirements. If the Oversight Agency has questions regarding this plan, please call Kelly Robbins at (620) 872-3706 Sincerely yours, Kelly S Robbins Executive Director 212 E 5th Scott City, KS 67871