MOVIMIENTO PARA EL ALCANCE DE VIDA INDEPENDIENTE INC

REPORTABLE CONDITION Compliance Finding Reporting Requirements: Movimiento Alcance Vida Independiente, Inc. (MAVI) did not comply with the due date for its Single Audit Report submission to the Federal Audit Clearinghouse (FAC), as required by the Office of Management and Budget (OMB) Uniform Guidance. Questioned Cost: None Cause: MAVI experienced a turnover of its accounting personnel, key accounting officer and at its top level management during the year. At the same time MAVI had switched its accounting system from SAGE to MIP, and neither exiting nor new accounting staff were knowledgeable with the system, delaying accounting process. Effect: Reporting procedures to complete internal control functions were not made on a timely basis, including bank reconciliations, general accounting trial balances, financial statements, budgeting reporting, and compliance with Single Audit submission to the Federal Audit Clearinghouse. Recommendation: Provide management and accounting personnel with additional training related to the new implemented MIP accounting system. Institution Comments: MAVI’s management acknowledges the reported finding and has taken corrective measures to ensure future compliance with Federal Audit requirements. Accounting staff changes have been addressed, and additional training on the newly implemented MIP system is being provided to strengthen internal controls and improve the preparation of financial reports. Both the new accounting staff and executive director participated in trainings offered by MIP contractors on April 4, 2025. In addition, MAVI has contacted with local specialized contractors in PR, JLB Group, who can provide technical assistance in spanish, should further needs arise. The existing accounting staff member is now familiarized with the system, so processes are proceeding in a timely fashion. Any new hired staff will be appropriately trained

Subject: Corrective Action Plan MAVI Finding Reference: Federal Award Findings and Questioned Costs - Reporting Requirements Audit Period: Year Ended September 30, 2024 This Corrective Action Plan has been developed by Movimiento para el Alcance de Vida Independiente (MAVI) in response to the findings identified in the Single Audit Report for the fiscal year ended September 30, 2024. The plan outlines specific measures that the organization is implementing to address the noted deficiencies related to federal reporting requirements, particularly the late submission of the audit report to the Federal Audit Clearinghouse (FAC). MAVI is committed to maintaining full compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), as well as strengthening its internal controls and financial reporting practices. This plan includes detailed corrective actions, responsible personnel, completion timelines, and current status updates to ensure accountability and transparency. The goal of this corrective action plan is to prevent future occurrences, enhance internal processes, and ensure timely and accurate reporting of all federally funded programs managed by the organization.