Finding: Organization erroneously identified certain federal grants as state funded grants on the schedules. Contact person responsible for corrective action plan: Sean Jackson, Chief Executive Officer. Corrective Action Planned: Isles operation, service delivery and finance staff are dedicated to ensuring that funding is used appropriately and in accordance with any restrictions set forth by the funder. The following procedures have been refined to ensure all funding sources are reflected accurately going forward. 1) when grant funding is received, the staff person who receives the award will request a new revenue code specific to the new grant award from the finance department. In order for dinance department to generate that code, staff person must provide the followin: a. funder (either federal, state, county, city, or private entity), b. grant number, c. amount, d. grant period, e. department, f. initiative code - internal code for specific areas of work, g. revenue code, h. revenue GL code (4017 - Federal// 4016 - State // 4015 - City etc.), i. reporting requirements - monthly, quarterly, progress reports, etc., j. include attachment of actual grant. 2) Appropriate finance staff reviews provide contract along with the information outlined in item 1, confirms accuracy of the information, and then creates the apporpriate codes in accounting software. 3) Appropriate finance staff creates and reviews the schedules and director of finance reviews report before the schedules are prepared annually.