The Information and Referral Federation of Los Angeles

The Information and Referral Federation of Los Angeles County (dba 211 LA County), respectfully submits the following corrective action plan (?CAP?) for the year ended June 30, 2020. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, CA 90025 Audit period: June 30, 2020 The findings from the June 30, 2020, schedule of findings, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION II: FINDINGS-FINANCIAL STATEMENT AUDIT None SECTION III: FINDINGS-FEDERAL AWARDS FEDERAL EMERGENCY MANAGEMENT AUTHORITY 2020-001 Criteria: Uniform Guidance - Title 2 (Grants and Agreements) - Subtitle A - Chapter II - Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - Subpart F - Section 200.508: Auditee Responsibilities Condition: The auditee is required to procure for the single audit and ensure it is properly performed and submitted when due in accordance with Section 200.512: Report Submission. Cause: The client was notified of the single audit requirement from LA County in December 2020; however, it was not communicated to the auditors in a timely fashion. Instead, the knowledge of the 2020 single audit requirements was communicated during the planning of the FY2021 financial statement audit in Fall of 2021. Auditor Recommendation: Armanino recommends the Organization establish a process to identify audit requirements and notify the auditor of any changes to existing contracts in which the Organization is notified of a single audit requirement in a timely fashion. This will allow the Organization to complete its audit requirement in accordance with the Uniform Guidance deadlines Action Taken: 211 LA County agrees with the auditor?s recommendation. The communication regarding the source of the funds requiring the need for a Single Audit was significantly delayed, and not received during the normal course of our contract review, and subsequent implementation of the contract due to confusion and uncertainty about the Covid-19 funds being expended. Therefore, we will add an additional control step in our contract review and completion process to ensure that any need for a Single Audit is communicated to our auditors in a timely manner and that all relevant 211 LA County personnel are aware that the contract includes requirements for compliance with the Uniform Guidance. This will occur within 30 days of receiving the completed contract. Name of responsible person: Maribel Marin Anticipated completion date: July 1, 2022 If the Federal Emergency Management Authority has questions regarding this plan, please call 626-926- 1129, Chief Operating Officer at 626-926-1129, or email alatzer@211la.org Sincerely yours, Maribal Marin