CENTER FOR ACCESSIBLE LIVING, INC.

Finding No. 2022-001: Significant Deficiency: Criteria: The Center is required to file the Uniform Guidance Audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance Audit for September 30, 2021 was completed and accepted by the Federal Clearinghouse on March 31, 2023, which is more than nine months after the year end due date of June 30, 2022. Cause of Condition: Due to the late completion of the September 30, 2018 through September 30, 2021 audits, the management staff had fallen behind on the annual audit preparedness, which was compounded by the COVID-19 pandemic and requirements to work remotely. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2021 as finding 2021-001. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.

Finding No. 2022-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audit of years ending September 30, 2022 and forward with the understanding that the audits in arrears will be conducted as quickly as possible and the future audits will be completed and filed timely.

2021-001

Finding No. 2021-001: Significant Deficiency: Criteria: The Center is required to file the Uniform Guidance Audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance Audit for September 30, 2020 was completed and accepted by the Federal Clearinghouse on February 8, 2023, which is more than nine months after the year end due date of June 30, 2021. Cause of Condition: Due to the late completion of the September 30, 2018 through September 30, 2020 audits, the management staff had fallen behind on the current year audit preparedness which was compounded by the COVID-19 pandemic and requirements to work remotely. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2020 as finding 2020-001. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.

Finding No. 2021-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audit of years ending September 30, 2021 and forward with the understanding that the audits in arrears will be conducted as quickly as possible and the future audits will be completed and filed timely. If there are questions regarding this plan, please call Michael Markiewicz at 502-589-6620.

2020-001

Finding No. 2020-001: Significant Deficiency: Criteria: The Center is required to file the Uniform Guidance Audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance Audit for September 30, 2019 was completed and accepted by the Federal Clearinghouse on August 10, 2022, which is more than nine months after the year end due date of June 30, 2020. Cause of Condition: Due to the late completion of the September 30, 2018 and September 30, 2019 audits, the management staff had fallen behind on the current year audit preparedness which was compounded by the COVID-19 pandemic and requirements to work remotely. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2019 as finding 2019-001. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.

Finding No. 2020-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audits of years ending September 30, 2020 and forward with the understanding that the audits in arrears will be conducted as quickly as possible and the future audits will be completed and filed timely.

2019-001

Finding No. 2019-001: Significant Deficiency, Assistance Listing # 93.432 - ACL Center for Independent Living; Criteria: The Center is required to file the Uniform Guidance Audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance Audit for September 30, 2018 was completed and accepted by the Federal Clearinghouse on August 2, 2021, which is more than nine months after the year end due date of June 30, 2019. Cause of Condition: The audit report for September 30, 2018 was dated August 15, 2019, however, the prior auditor failed to complete the auditor?s certification of the data collection form in a timely manner, which led to the delinquent filing of the form. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: The Center should have the September 30, 2019 and future audits completed timely and filed timely with the Federal Clearinghouse. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.

Finding No. 2019-001: ACL Center for Independent Living, Assistance Listing # 93.432 Recommendation: The Center should have the September 30, 2019 and future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged a new audit firm to conduct the audit of years ending September 30, 2019 and forward with the understanding that the audits in arrears will be conducted as quickly as possible and the future audits will be completed and filed timely.