Relief After Violent Encounter, Inc. (dba SafeCenter) For the Year Ended September 30, 2022 Relief After Violent Encounter, Inc. (dba SafeCenter) respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Clark Schaefer Hackett 3505 Coolidge Road East Lansing, Michigan 48823 Audit Period: Year ended September 30, 2022 Contact Person: Hannah Gottschalk The findings from the September 30, 2022 Schedule of Findings and Responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2022-001: Material adjustments to the Schedule of Expenditures of Federal Awards (SEFA). Recommendation: The Agency should implement internal controls over financial reporting to ensure the proper inclusion of all federal awards on the SEFA. Actions to be taken: The organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. The procedure will require an additional layer of review of the SEFA by both the Executive Director and Outsourced Finance Director prior to being issued to the auditors. Finding 2022-002: Material adjusting journal entry. Recommendation: We recommend the Agency enhance its internal controls over financial reporting with steps such as review of accrued payroll adjustments. Actions to be taken: The organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. The procedure will require an additional layer of review of adjustments to accruals by both the Executive Director and Outsourced Finance Director prior to reports being issued to the auditors. Findings 2022-003: Late filing of the Single Audit with the Federal Audit Clearinghouse (FAC). Recommendation: The Agency should implement internal controls over the financial reporting to ensure the proper inclusion of all federal awards on the SEFA which allows the audit to be completed timely. Actions to be taken: The organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package. The additional review procedure for SEFA preparation will significantly reduce the possibility of any errors moving forward. Finding 2022-004: Reporting. Recommendation: The Agency should implement an internal control system that includes the timely submission of reports. Actions to be taken: The organization concurs with the facts of this finding and has procedures in place to ensure the timely submission for reporting.