Gardeneers concurs with the finding and is strengthening its procedures for obtaining, reviewing, retaining, and maintaining supporting documentation for expenditures charged to federal awards. Gardeneers will implement the following corrective actions: 1. Documentation Requirement. Gardeneers will require appropriate supporting documentation, such as itemized receipts, invoices, contracts, or other records sufficient to substantiate the expenditure, before costs are charged to a federal award or included in a reimbursement request. 2. Pre-Reimbursement Review. Gardeneers will establish a review checkpoint before submission of federal reimbursement requests to confirm that required supporting documentation is complete and maintained in the organization’s records. 3. Centralized Record Retention. Gardeneers will strengthen its process for maintaining grant-related financial documentation in an organized and accessible manner so that supporting records can be readily produced for monitoring, audit, or grantor review. 4. Staff Training and Accountability. Staff responsible for purchasing, expense submission, grant administration, and financial review will receive guidance regarding documentation requirements for federally funded expenditures and their responsibilities for timely submission and retention of supporting records. 5. Ongoing Monitoring. Management will periodically review a sample of federally funded expenditures and reimbursement documentation to confirm adherence to the revised procedures and identify any needed corrective follow-up.