HARRISONBURG-ROCKINGHAM COMMUNITY SERVICENon-Profit

CORRECTIVE ACTION PLAN January 26, 2021 Harrisonburg-Rockingham Community Services Board respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive, Harrisonburg, VA 22801 Audit period: June 30, 2020 The findings from the June 30, 2020 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS- MAJOR FEDERAL AWARD PROGRAM AUDIT 2020-001: Opioid STR Grant-CFDA #93.788, Procurement-Document Retention Condition: Submitted proposals were not retained to support the selection of the vendor chosen to provide services. The lack of documentation did not allow for review of procurement decisions to support proper procedures were followed. Criteria: Documentation is required to be maintained supporting the contract price and evaluation of all vendors responding to requests for proposals (RFP) or invitations to bid (1TB). Cause: Documentation was disposed of after vendor selection was completed. Effect: Insufficient documentation to determine if the contract amount agrees to the submitted proposal. Also, insufficient documentation to support that all procurement procedures were followed. Recommendation: Procurement documentation should contain the original RFP or 1TB, scoring criteria, individual vendor scoring, and the completed contact for the selected vendor. Corrective Action: Training is being provided to any staff whose position would require engagement in the RFP process and will be completed by the end of the 3rd quarter of fiscal year 2021. The Administrative Director will review and maintain a shared procurement folder which will include all supporting documentation from each RFP. If the Federal Audit Clearinghouse has questions regarding this plan, please call Stephanie Laos, Controller at (540)434-7079.

CORRECTIVE ACTION PLAN January 26, 2021 Harrisonburg-Rockingham Community Services Board respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive, Harrisonburg, VA 22801 Audit period: June 30, 2020 The findings from the June 30, 2020 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS- MAJOR FEDERAL AWARD PROGRAM AUDIT 2020-002: Opioid STR Grant-CFDA #93.788, Procurement-Required Contract Language under Uniform Guidance Condition: Signed vendor contract selected for testing did not contain all of the required Uniform Guidance clauses. Criteria: All vendor contracts must contain the required clauses of specified in Appendix II to the Uniform Guidance. Cause: Employee who signed the contract did not have the necessary knowledge of the Uniform Guidance requirements. As a result, the contact was not reviewed for the required Uniform Guidance clauses. Effect: Contract did not contain all clauses required by the Uniform Guidance. Recommendation: Contracts should be reviewed and signed by a member of management or program director, having appropriate knowledge of the Uniform Guidance requirements. Corrective Action: A review of all current contracts will be conducted by the end of the 3n1 quarter of fiscal year 2021. Any contracts found to be missing required language will be updated. Additionally, a knowledgeable Director will review the contract while in draft form to ensure compliance with required language, prior to any required signatures. If the Federal Audit Clearinghouse has questions regarding this plan, please call Stephanie Laos, Controller at (540)434-7079.