Corrective Action Plan
Date: August 13, 2024
Cognizant or Oversight Agency: Corporation for National and Community Service
L.A. Works, Inc. respectfully submits the following corrective action plan for the year ended December
31, 2022.
Name and address of independent public accounting firm:
Armanino...
Corrective Action Plan
Date: August 13, 2024
Cognizant or Oversight Agency: Corporation for National and Community Service
L.A. Works, Inc. respectfully submits the following corrective action plan for the year ended December
31, 2022.
Name and address of independent public accounting firm:
Armanino, LLP
11766 Wilshire Blvd. 9th Floor
Los Angeles, CA 90025
Audit period: December 31, 2022
The findings from the December 31, 2022 schedule of findings and questioned costs are discussed
below. The findings are numbered consistently with the number assigned in the schedule.
FINDINGS-MAJOR PROGRAM
SIGNIFICANT DEFICIENCY
2022-003 The Uniform Guidance Cost principles require that organizations identify, in their
accounts, all Federal awards received and expended.
Recommendation:
Management should ensure that grant expenses are allocated within the accounting software on a
monthly basis, or, if preferred, when each payroll is processed.
Action Taken:
Once brought to our attention, we shifted our approach and are now fully in compliance. For the 2023
year, payroll delineation has been allocated monthly within the accounting software and for the 2024
year, payroll delineation has been allocated as payroll is processed.
Name of responsible person:
Name Ellen Tiep
Title Finance Manager, L.A. Works
Anticipated completion date:
Completed as of December 31, 2023.
If the Corporation for National and Community Service has questions regarding this plan, please call
Deborah Brutchey, (213) 481-5376.
Sincerely yours,
Deborah Brutchey
Executive Director
L.A. Works