THE NEW YORK STATE COALITION AGAINST DOMESTIC VIOLENCE, INC

CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Wojeski & Company, 159 Wolf Road, Albany NY 12205 Audit Period: Fiscal year ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT AUDIT FINDINGS Finding 2022-001--Approval of Cash Disbursements--Significant Deficiency Condition: The Coalition did not maintain documentation to support the contemporaneous approval of invoices. Recommendation: The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. That documentation should be in a static form that cannot be changed retroactively and should include information documenting who made the approval and when the approval was made. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-002--Allowable Costs/Cost Principles--Significant Deficiency Significant Deficiency: As discussed in Finding 2022-001 above, documentation is not maintained that provides evidence that supports the assertion that invoices were approved contemporaneously. This condition creates the opportunity for unallowed costs to be charged to the grant and not be prevented, detected, or corrected in a timely manner. The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. If you have any questions regarding this plan, please call me at 518-482-5465 x208. Sincerely, Connie Neal Executive Director

2021-003

CORRECTIVE ACTION PLAN January 9, 2023 U.S Department of Justice The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2021. Name and address of independent public accounting firm: Wojeski & Company, 159 Wolf Road, Albany NY 12205 Audit Period: Fiscal year ended September 30, 2021 The findings from the September 30, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY Finding 2021-001--Approval of Cash Disbursements--Significant Deficiency Recommendation: The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. That documentation should be in a static form that cannot be changed retroactively and should include information documenting who made the approval and when the approval was made. Action Taken: Although there are a number of compensating controls currently in place regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, we concur with the recommendation to further strengthen internal controls. Within 14 days we will implement an Expenditure Approval Form which will be prepared by the Finance Director and sent to the Executive Director for review and approval for all payments prior to them being processed in Bill.com and posted in QuickBooks. Payroll expenditures are already approved in writing by the Executive Director for each payroll period. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director will approve in writing all of the payments currently set up with this payment approach and will approve in writing any new vendors to be set up on autopay, and will also review such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. Finding 2021-002--Timely Submission of Single Audit Recommendation: The Coalition should put in place policies and procedures to ensure that the books are closed and provided to the auditor in a timely manner that provides sufficient time for an audit to be completed prior to the single audit due date. Action Taken: We concur with the recommendation and will immediately implement revised practices for the planning, execution, and monitoring of the audit to ensure that the audit is completed timely to allow timely submission of the Single Audit report. We will require the auditors to provide an engagement letter at the start of the fiscal year. We will also require the independent auditors to hold an opening conference meeting/call with both the Executive Director and Finance Director to review the audit schedule and when materials are to be provided to the auditors to allow timely submission of the Single Audit Report. We will also require that communications from the auditors regarding timing and deliverables are sent to the Finance Director with a cc to the Executive Director to ensure that the Finance Director can directly respond to audit requests and that the Executive Director is aware of and can monitor to ensure that requests are met timely. We will require that the independent auditors communicate timely to the Executive Director if they are encountering any difficulty with completing the audit in the agreed upon schedule, and will ask that they provide progress communication reports to inform the Executive Director on the status and whether the agreed upon schedule will be met or needs to be modified. FINDINGS - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2021-003--Allowable Costs/Cost Principles--Significant Deficiency Significant Deficiency: As discussed in at Finding 2021-001 reported in Section II above, documentation is not maintained that provides evidence that supports the assertion that invoices were approved contemporaneously. This condition creates the opportunity for unallowed costs to be charged to the grant and not be prevented, detected, or corrected in a timely manner. The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. Action Taken: Although there are a number of compensating controls currently in place regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, we concur with the recommendation to further strengthen internal controls. Within 14 days we will implement an Expenditure Approval Form which will be prepared by the Finance Director and sent to the Executive Director for review and approval for all payments prior to them being processed in Bill.com and posted in QuickBooks. Payroll expenditures are already approved in writing by the Executive Director for each payroll period. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director will approve in writing all of the payments currently set up with this payment approach and will approve in writing any new vendors to be set up on autopay, and will also review such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. If you have any questions regarding this plan, please call me at 518-482-5465 x208. Sincerely yours, Connie Neal Executive Director