Oregon Tilth, Inc. respectfully submits the following corrective action plan for the year ending December 31, 2023.
Audit: January 1, 2023 to December 31, 2023.
The finding from the schedule of findings is discussed below. The finding is numbered with the number assigned in the schedule.
FINDING - F...
Oregon Tilth, Inc. respectfully submits the following corrective action plan for the year ending December 31, 2023.
Audit: January 1, 2023 to December 31, 2023.
The finding from the schedule of findings is discussed below. The finding is numbered with the number assigned in the schedule.
FINDING - FEDERAL AWARD PROGRAMS AUDITS
U.S. Department Agriculture
2023-001 Market Protection and Promotion – Assistance Lising #10.163
Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures.
Explanation of disagreement with audit findings: there is no disagreement with the audit findings.
Action taken in response to finding: The issue with late Federal Funding Accountability and Transparency Act Subaward Reporting was identified by the auditors during the testing and review of documents during our first Single Audit. Management understood the importance of Immediate action and steps were taken to create and implement appropriate procedures, policies and controls.
Action Plan: In order to prevent further tardiness with the submission of the obligated sub-recipient funding, a recurring Asana task item was created that reminds the Grant Finance Manager to submit the report 10 days before the end of the month following the obligation of funds. In addition, the Finance & Administration Director has also created a calendar task and reminder to be the stop gap check, and to approve the pdf of submitted reports before the close of the month. An addendum to the Fiscal Policies and Controls guide was sent to the board Finance Committee on Sept. 9th, 2024 that immediately implements the policy and details the oversight procedure for the submission and approval of reports. The sub-recipient FSRS FFATA excel worksheet schedule has been enhanced to include a page that details the month of the award, number of subrecipients and date the report was filed for that month. There is now a self-reporting column that indicates if the report was filed late. And lastly, the Grants Financial Manager has been ordered to insert written procedures into the Grant Internal Controls guide.
Name(s) of the contact people responsible for correction action:
Renee Kempka, Finance & Administration Director
Abigail Soto, Grants Financial Manager
Plan completion date for corrective action plan: September 30, 2024