Continuum of Care -Assistance Listing No. 14.267 Recommendation: Share & Care should strengthen document retention and disbursement review procedures by implementing a centralized filing system for invoices, lease agreements, and supporting documentation. Management should require all supporting documents to be electronically maintained and attached to each disbursement batch prior to approval. In addition, periodic reviews should be performed to ensure documentation is complete, properly organized, and readily accessible for compliance and audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Share & Care House has strengthened its document retention and disbursement review procedures by implementing comprehensive policies and procedures governing the retention of invoices, lease agreements, client files, and all supporting documentation. Following approval, all supporting documentation is electronically scanned and retained in a secure server location. This location is a restricted administrative location with limited access to protect records from accidental deletion or unauthorized modification and to ensure long-term retention. Original paper documentation is maintained with each program's client files, master lease files, or invoice packets in accordance with the organization's record retention policy. Management conducts periodic reviews to verify that documentation has been properly retained, is complete, and is readily accessible for monitoring, compliance, and audit purposes. These procedures strengthen internal controls over document retention, improve the accessibility of supporting documentation, and ensure compliance with HUD record retention requirements. These corrective actions establish a centralized document retention process, strengthen internal controls over disbursements, and ensure supporting documentation is maintained in compliance with HUD record retention requirements. The Co-Executive Directors will conduct periodic reviews of disbursement packets and electronic files to verify that supporting documentation is complete, properly retained, and available for compliance reviews and future audits. Name(s) of the contact person(s) responsible for corrective action: Sheera Smith Planned completion date for corrective action plan: September 2026