Corrective Action Plans

Finding 2022-001 Condition Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. 2 CFR 200.152(c) requires that an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria Bread & Roses Community Fund is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Bread & Roses Community Fund was not able to complete the reporting package by the required time period due to staffing issues. Effect Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. Recommendation Bread & Roses Community Fund should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. The COVID-19 pandemic presented significant challenges for Bread & Roses Community Fund. During the global pandemic, we doubled our commitment to the grassroots organizations we support and our stakeholders when other organizations paused programming. Despite key staff departures and substantial changes to service providers, we remained steadfast in our mission, working tirelessly to orchestrate fiscal operations and connect programmatic processes. This resulted in us needing more operational capacity to redirect resources to assist our 2 communities and those most affected by the pandemic. These shifts in operations contributed to a delay in submitting the reporting package for FY22. Management and the Board of Directors of Bread & Roses Community Fund are actively working to address the capacity challenges that lead to reporting delays through an extensive process review. The organization aims to build the necessary capacity to support and develop its fiscal infrastructure. In September 2023, Bread & Roses successfully hired our first internal Senior Director of Finance and Operations. Since then, Management has been diligently working to streamline processes, standardize procedures, and improve workflows between Bread & Roses's programmatic areas and finance. These improvements are designed to ensure operational efficiency, including the timely preparation and submission of the reporting package. We have established a routine month-end close through the checklist implementation completed by the Senior Director of Finance & Operations and reviewed by the Executive Director. The addition of this monthly process will ensure timely submission of the reporting package at year-end. While the work to develop BRCF's fiscal infrastructure is ongoing, we anticipate having a complete set of systems and controls to remediate findings by the end of FY25. Bread & Roses Community Fund Contact Person Tracy A. Jones 215.731.1107

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Organization of Teratology Information Specialists and Affiliate ("the Organization") respectfully submits the following corrective action plan for the report dated August 16, 2023. Name and address of independent public accounting firm: BBD, LLP 1835 Market Street, 3rd Floor Philadelphia, PA, 19103 Audit period: January 1, 2022 - 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. Significant Deficiency in Internal Controls over Compliance Finding 2022-001 ? Management?s financial accounting did not submit December 31, 2021 reporting package within the required timeframe. 2022-001 Recommendation: The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Action Taken: We concur with the recommendation and will establish procedures to ensure all financial reports are submitted within set deadlines. Date of Completion: August 16, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Elizabeth Wasternack, Executive Director, at 615-649-3082. Sincerely, Elizabeth Wasternack Executive Director