Center for Hope and SafetyNon-Profit

CORRECTIVE ACTION PLAN October 2, 2020 Oregon Department of Justice: The Center for Hope and Safety respectively submits the following action plan for the fiscal year ended June 30, 2020. Independent Public Accounting Firm: Grove, Mueller and Swank, P.C. 475 Cottage Street NE, Suite 200 Salem, OR 97308 Audit Period: The period covered by the audit was July 1, 2019 through June 30, 2020. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2020-001: U.S. Department of Justice - Crime Victim Assistance (CFDA 16.575) (Subrecipient Monitoring) (Significant Deficiency) Condition: Subrecipient monitoring was not performed as required by 2 CFR 200.331 (Requirements for Pass-through Entities). Criteria: The Center has a requirement to monitor subrecipient activities to ensure that subawards are being spent in accordance with the original grant agreement. Cause: The Center was unaware of the requirements related to subrecipient monitoring, and as a result did not perform monitoring activities for federal awards passed through to a subrecipient. Effect: Subrecipient spending was not monitored in accordance with requirements, therefore funds could have been used for unallowed costs or activities. Views of Responsible Official: A lack of knowledge of the requirements caused the Center to be out of compliance with the requirements. This is the Center?s first year passing money through to a subrecipient, who in prior years was a contractor. The Center has become more familiar with requirements related to subrecipient monitoring and is implementing a system that allows the Center to review the use of sub-awards by subrecipients throughout the year. We anticipate that the corrective actions noted above will prevent these issues from recurring. Sincerely, Jayne Downing, Executive Director