CORRECTIVE ACTION PLAN Reference Number: 2025-001 – Internal Control over Federal Financial Reporting Name of Contact Person: Connie Franks , CEO A blue and black logo Description automatically generated Corrective Action: Corrective Action Plan Proposed Completion Date: September 23, 2025 Context a...
CORRECTIVE ACTION PLAN Reference Number: 2025-001 – Internal Control over Federal Financial Reporting Name of Contact Person: Connie Franks , CEO A blue and black logo Description automatically generated Corrective Action: Corrective Action Plan Proposed Completion Date: September 23, 2025 Context and Status of Correction Hanna’s House acknowledges the finding regarding the untimely submission of two quarterly SF-425 Federal Financial Reports. The two late reports identified in the 2025 audit occurred before the corrective actions established in response to the 2024 audit finding (2024-001) were implemented. As of September 23, 2025, Hanna’s House implemented additional procedures to improve the monitoring and tracking of federal reporting deadlines, strengthen oversight, and support the timely submission of required federal reports. These corrective actions were previously documented in Hanna’s House’s response to the 2024 audit finding. Although the prior finding included both SF-PPR and SF-425 reporting deficiencies, the corrective actions address the underlying reporting and monitoring requirements applicable to both programmatic and financial reporting. The procedures below have been implemented and remain in place. A. Reporting Responsibility and Accountability Hanna’s House has assigned responsibility for tracking federal reporting requirements, preparing required reports, and ensuring timely submission through the applicable federal reporting systems. Primary and backup staff have been assigned to provide continuity and accountability for reporting requirements, including during staff absences or transitions. Finance personnel are responsible for preparing and submitting the required SF-425 Federal Financial Reports, with executive leadership providing oversight. B. Reporting Calendar and Deadline Monitoring Hanna’s House established a federal reporting calendar to help ensure all required reporting deadlines are identified and monitored. The calendar: Includes quarterly and annual federal reporting deadlines based on the applicable Notices of Award. Establishes internal deadlines for report preparation, review, and submission. Includes automated reminders 30, 14, and 7 days before each reporting deadline. Is reviewed regularly by Finance and leadership to identify upcoming deadlines and address any potential issues in advance. C. Review and Oversight Hanna’s House has also established a review process to provide additional oversight of federal reporting. Under this process: Designated staff prepare the required reports and review the information for accuracy and completeness. Finance and executive leadership review reports prior to submission. Upcoming reporting deadlines are monitored and communicated to the appropriate staff. Quarterly compliance reviews are conducted to confirm that required reports have been completed and submitted timely. D. Ongoing Monitoring The reporting calendar, automated reminders, and supervisory review process provide ongoing monitoring of federal reporting requirements. Since these procedures were implemented, Hanna’s House has maintained timely submission of its required federal reports. This subsequent reporting history provides evidence that the corrective actions implemented in response to the prior-year finding have been effective. Hanna’s House will continue to monitor federal reporting deadlines and review compliance as part of its regular grant management process. Implementation Date and Current Status The corrective actions addressing Finding 2025-001 were implemented effective September 2025 in response to the prior-year audit finding. The two late SF-425 submissions identified in the 2025 audit occurred before these corrective actions were implemented. Since implementation, Hanna’s House has submitted its required federal reports timely, and the corrective procedures remain in place. Management considers the corrective actions associated with Finding 2025-001 fully implemented. Hanna’s House will continue to monitor the reporting process to ensure the procedures remain effective and federal reporting requirements continue to be met. Personnel Responsible for Implementation and Ongoing Oversight Connie Franks, Chief Executive Officer Corrective Action Implementation Date: September 23, 2025 Current Status: Corrective actions fully implemented.