Life360 Community Services

Finding 2020-001 Written Uniform Guidance Policies and Procedures Federal Program: Department of Agriculture CFDA No. 10.559 ? Summer Food Service Program for Children Significant Deficiency Criteria: Uniform Guidance requires written procedures for cash management and determining the allowability of costs in accordance with Subpart E ? Cost Principals. Condition: The Organization did not comply with the Uniform Guidance requirement for Organizations to have written procedures for cash management (2 CFR 200.302(b)(6)) and allowable costs determination (2 CFR 200.302(b)(7)). Questioned Costs: $0 Cause: The Organization?s written policies and procedures manual did not include the required Uniform Guidance policies. Effect: The Organization was not in compliance with Uniform Guidance written procedures requirement. Recommendation: We recommend the Organization draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the findings and policies were adopted in 2021.

Finding 2019-002 Written Uniform Guidance Policies and Procedures Federal Program: Department of Agriculture CFDA No. 10.558 ? Child and Adult Food Care Program Significant Deficiency Criteria: Uniform Guidance requires written procedures for cash management and determining the allowability of costs in accordance with Subpart E ? Cost Principals. Condition: The Organization did not comply with the Uniform Guidance requirement for Organizations to have written procedures for cash management (2 CFR 200.302(b)(6)) and allowable costs determination (2 CFR 200.302(b)(7)). Questioned Costs: $0 Cause: The Organization?s written policies and procedures manual did not include the required Uniform Guidance policies. Effect: The Organization was not in compliance with Uniform Guidance written procedures requirement. Recommendation: We recommend the Organization draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the findings and is in the process of implementing the recommend procedures.

Finding 2019-003 Document Retention Federal Program: Department of Agriculture CFDA No. 10.558 ? Child and Adult Food Care Program Significant Deficiency Criteria: Source documents provide management and third parties with adequate information to support transactions which occur. Formal policies on document retention is critical to the Organization?s ability to provide adequate documentation and support during an audit. Condition: During the year ended December 31, 2019, it was noted the Organization does not have formal policies on document retention or filing management systems. Questioned Costs: $0 Cause: The Organization has not adopted and followed formal policies regarding document retention or processes for utilization of filing management systems. Effect: Documentation was not retained and filed in a manner that would allow the Organization to efficiently and timely provide requested documentation during the audit. We noted multiple documents requested during the audit were difficult to locate or obtain. Recommendation: We recommend that the Organization develop and adopt a formal policies on document retention and utilization of a filing system. Views of Responsible Officials and Planned Corrective Action: Life360 Community Services agrees with the finding and will be developing and implementing formal policies on document retention.