Corrective Action Plans

Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District?s February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. Plan: The District filed a one-time extension with Illinois State Board of Education in order to capture funds for the February claim for the Elementary School. Anticipated Date of Completion: November 7, 2022 Name of Contact Person: Griffin Sonntag, Business Manager/CSBO (708) 784-2172

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by four meals and breakfast by one meal and in April 2022, the School Corporation had overclaimed breakfast by 358 meals and underclaimed lunches by 182 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We had changed software from Comalex to Mosaic during the audit period. We quickly found that Mosaic did not have the capabilities, processes, or correct reporting that Comalex had. Heartland Corp. owns both software products, we were insured that Mosaic was a far superiod software ? we found the opposite within 4 months we switched back to Comales. Processes and reports are more clearly defined and ?cleaner accounting?. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Corrective action has already been in place for several months.

Finding Number: 2022-002 Condition: The SEFA required adjustments related to expenditures that were both improperly included, resulting in revisions to correct the SEFA. Planned Corrective Action: JAA will strengthen our controls around the grant review process. In addition to the second-level review and approval process for grant revenue, JAA will implement a quarterly review to identify eligible expenditures for Federal and State Grant reimbursements to ensure revenue is recognized in the proper period. Contact person responsible for corrective action: Jose V. Lopez Anticipated Completion Date: 09/30/2023

We agree with the auditor's comments. The following actions will be taken to make sure sub-recipients payments comply with the Code of Federal Regulations 576.203{c). We will pay invoices within 30 days or document the reason for any delay. We would like it noted that in most cases the late payments were due to incomplete payment requests from the sub-recipients. Unfortunately, our invoice review process did not include preserving our notes and communication with the sub-recipients regarding our questions and requests for missing documentation that ultimately lead to the submission of additional documentation from the subrecipients and final approval of the invoice payment.

Corrective Action Plan Godfrey-Lee Public Schools was recently notified by our financial auditors, Vredeveld Haefner LLC, of a failure in compliance regarding the United States Department of Agriculture regulations, 7 CFR Part210.9 (b)(2). Due to our district ending the 2021-22 fiscal year with an ending food service fund balance which exceeds three months? worth of operating expenses, referenced in the audit report as 2022-001, the district?s stakeholders have met in order to resolve this matter going forth through the following corrective action plan. School Districts Comments: As a district, key stakeholders have been brought up to speed currently due to the non-compliance once the district was made aware of the findings post-audit. These key stakeholders consist of our Food Service Director (Monica Collier), Director of Operations (Scott Bergman) and Finance Director (Marcus Bradstreet). As a team and in review of our expenditures, it was noted that although the district had numerous food service purchases passed by our board of education in the 21/22 school year, the district was granted more federal and state awards than anticipated due to the COVID-19 pandemic. According to our Director of Operations, the unrestricted awards received by the district did not align with district purchasing priorities at the time during the fiscal year. In result, the revenues received increased the fund balance by almost $250,000 that was not included in the Corrective Action Plan from fiscal year 2021/22. The district fully anticipates spending down the prior year awards by purchasing a large amount of food service related equipment and lunch tables related to the new construction project at Lee Middle and High School during fiscal year 22/23. The current budgeted fund balance change as of October 2022 is ($380,000) which will align the district?s Food Service Fund Balance spending goals and will also result in being compliant with our fund balance per MDE?s guidelines. The district will continue to review and monitor our anticipated fund balance as we progress through the current school year and into the future. Implementation/Monitoring : The district will continue to work within the purchasing budget to assure that the planned decrease of fund balance will stay on track through the 22/23 school year. The district has pre-allocated over $100,000 to commit to the Lee Construction Project that is currently underway. In addition, the district will report out to our board of education on where we stand at least twice this current fiscal year. The district and the noted members above will continue to be in contact on an as needed basis to make sure we are tracking appropriately, and make adjustments as we see fit. Some adjustments that will continue to be assessed include food service quality, capital assets, and staffing to make sure we meet the needs of our student body. Responsible staff: ? Scott Bergman ? Director of Operations ? sbergman@godfrey-lee.org ? Monica Collier ? Food Service Director ? mcollier@godfrey-lee.org ? Marcus Bradstreet - Finance Director ? mbradstreet@godfrey-lee.org

Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 5, 2022

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 9, 2022

U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-002: Special Tests and Provisions ? Residual Receipts Account State of Condition: The required residual receipts deposit was not made timely. Corrective Action: The project made the required residual receipts deposit on December 10, 2022. Management will ensure that the required residual receipts deposits are made timely. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable and unearned revenue amounts is necessary to assist in making management decisions and for the proper reporting and use of such funds in accordance with each of the individual grant requirements and this information is essential for grant administration and for preparing the Center's Schedule of Expenditures of Federal Awards (SEFA). Condition/Context: The Center's system of tracking its grants and matching revenues with expenditures lacks the necessary level of sophistication, given the number and complexities of the Center's grant activities, which hampers the Center's ability to properly administer its grants and prepare a complete and accurate SEFA. In addition, one of the grants was funded under the reimbursement method where costs for which reimbursement was requested are to be paid for prior to the date of the reimbursement request. During the year, the Center drew down $207,610 it had not yet incurred eligible costs for, and then continued to spend this amount after the grant period had ended. One of the two draws tested did not comply with requirements. Effect: The Center should work with the U.S. Department of Education for purposes of determining whether the $207,610 should be returned. The Center also did not prepare a complete and accurate SEFA in a timely manner to comply with its financial reporting requirements. Cause: The Center has not prioritized a formal system for tracking its grant activities and also lacked a complete and accurate understanding of grant funding under the reimbursement method. Questioned Costs: $207,610 Recommendation: We recommend that the Center develop and implement a formal system for tracking its grant related activities including the review and approval of grant reports and draw down requests reconcile to the general ledger grant activity prior to submitting a reimbursement request or grant report. Views of Responsible Officials: Management agrees and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. Corrective Action Taken: A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center?s grant awards. Timeline will ensure that budgets, reporting requirements and purchases are handled in a timely manner. Management is also working with the U.S. Department of Education regarding the resolution of this matter. Designated member responsible for corrective action plan: Susan Barger, Business Manager

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one claim in a sample of four, the Food Services Director prepared the sponsor claim reimbursement summary without a secondary, documented review to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy. Responsible Party and Timeline for Completion: Loretta Kimbrell, Immediately

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During our testing, there was no documentation of review and approval of employee timecards for a portion of the sample selected. A nonstatistical sample of 60 expenditures submitted for reimbursement were selected for testing. Of these 60, 3 did not show evidence of proper review and approval prior to payment. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: May 15, 2023

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentation available for the review and approval procedures performed. There was a total of seven reimbursement requests prepared for the year ended June 30, 2022. Of these, three were selected for testing. Two of the three did not contain documentation of the request being reviewed or approved. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. In the future, management will ensure that documentation of the approval process for reimbursement is kept. Anticipated Completion Date: May 15, 2023

Finding Number: 2022-004 Condition: Of the two drawdowns selected in our testing, the Seminary did not retain documentation to support one of the samples that the drawdown request was initiated, reviewed, and approved by the appropriate individuals. Planned Corrective Action: Financial Aid Director is implementing a procedure that will involve an email with supporting documentation for the drawdown requests sent to the CFO or VP of Enrollment for review. The individual will sign a statement indicating the information has been reviewed, is accurate, and the funds have been approved for drawdown. That email will then be forwarded to the Controller to draw down the funds in G5. These requests/approvals will be documented in our internal office Drawdown Request folder. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 07/31/2024 (to be completed throughout 23-24 academic year)

Finding: 2022-001 Material Weakness in Internal Control over Financial Reporting and Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: During our testing, we noted reimbursement requests were prepared using grant budgets rather than direct costs incurred. Management was unable to determine direct costs related to general and payroll disbursements. As a result, proper revenue recognition could not be determined for financial reporting purposes. Corrective Action Plan: The Organization will use the jobs and classes functions within their accounting software to track expenses related to grants. The Organization hired a Grant Coordinator to oversee the review, tracking, and reporting for all grants. The Organization will train and work with all applicable staff to create timesheets for grants requiring such documentation. The Organization will prepare a Schedule of Expenditures of Federal Awards (SEFA) which will be used in conjunction with the accounting software to track grant costs.

Finding 2022-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: US Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities CFDA #: 14.181 Finding Summary: The corporation did not deposit project funds in a federally insured account within 60 days of fiscal year end. Responsible Individuals: Mary Simonson, Executive Director Corrective Action Plan: Management agrees with the finding and will review their internal control over compliance related to the program's residual receipts amount to ensure the excess operating funds be deposited in the fund account within 60 days following the end of the fiscal year. Anticipated Completion Date: Fiscal year 2023

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors made in the calculation of lost revenues which resulted in an overstatement of lost revenues of $8,123,440. Planned Corrective Action: In future reporting periods, management will add an additional layer of review of the lost revenue calculation before submission through the Portal. Through this review, management will ensure the lost revenue calculation is performed on a comparable basis which would include the same types of revenues being compared. Management will correct the lost revenues attributable to coronavirus in the next Portal submission, as applicable and ensure any other Portal submissions have the correct lost revenue calculation and is reported correctly. Contact Person: Leon Choiniere, Chief Financial Officer Anticipated Completion Date: September 29, 2023

Millsap ISD will implement a system of internal controls to mitigate the possibility of claim duplication for all federal funding sources. The following are the steps Millsap ISD will implement. ? The CFO will keep track of expenses in all federal funds and will submit for reimbursement every quarter. ? Prior to requesting reimbursement, the CFO will print a year-to-date report from Ascender demonstrating quarterly expenses minus prior reimbursements. ? The total expense report, utilized to verify request for reimbursement, will be confirmed by the CFO and Assistant Superintendent with signatures, dates, and times. ? Upon verification, the CFO will request federal reimbursement. ? After receiving and posting requested funds, the CFO will compare expense and income on the as of date to confirm that more income than expenses have not been submitted for reimbursement.

Millsap ISD will implement a system of internal controls to mitigate the possibly of claim duplication. The following are the steps Millsap ISD will implement. ? The Director of Child Nutrition will run the Monthly Claim report for each campus and a summary of the district for the month. ? The Director of Child Nutrition will review these reports for unreconciled meals, missing data, and possible errors. ? After review of the reports, the Director of Child Nutrition will enter the claim data by site, based on eligibility in TX-UNPS as it is reported in the Point of Sale (POS) system. As the Director of Child Nutrition enters and verifies the data for each site in the TX-UNPS claim system, the data is aggregated and will be verified for accuracy to the district summary report from the Point of Sale. ? The monthly claim report for the POS system will be printed, and attached to the claim for reimbursement summary showing site details from the TX-UNPS claim system. ? The Director of Child Nutrition will verify that the data entered for the Claim for Reimbursement match the data from the monthly claim report and sign off with date and time that it is correct. ? This document will be given to the CFO, who will verify it as well with signature, date, and time. ? If discrepancies are found, a revised claim may be filed with the state within 60 days of the last day of the claimed month.

Re: 2022-003 - Significant Weakness - Education Stabilization Fund The District is choosing not to draw down any of the Esser II funds until after recommendation from the District's consultants and Wyoming Department of Education are finalized. The District is in the process of implementing a new accounting software. The new software will allow us to establish strong monthly grant cash drawdowns and reconciliations. Cross training will be implemented with all team members in the Business Office so the continuity will be preserved no matter the staffing configurations. Respectfully, Connie Gay

Finding Number: 2022-004 Condition: We noted during testing that one draw request was made prior to the expenditures being incurred. Planned Corrective Action: The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred. Contact person responsible for corrective action: Chrystal Simpson, CFO Anticipated Completion Date: 10/01/2022

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewed procedures with the appropriate personnel. Date of Completion: June 30, 2023

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-304: Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures. This is the department?s Corrective Action Plan. ? Recommendation (2022-304): Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures We recommend the Wisconsin Department of Health Services: ? Develop and implement written policies and procedures for the review and tracking of the quarterly reports used to monitor expenditures under the Local and Tribal Health Department Response and Recovery Support program. Wisconsin Department of Health Services Planned Corrective Action: As beneficiaries, the Treasury Guidance indicates that Local and Tribal Health Departments are not subject to subrecipient monitoring and reporting requirements. The designation of beneficiary is unique to the CSLFRF and thus is not as familiar to DHS as the subrecipient designation and subsequent reporting requirements. The uncertainty surrounding this designation resulted in DPH not following the best practices described in the DPH Contract Management Manual. DPH?s Contract Management Manual outlines requirements and best practices for contract management. This Manual describes how to best review and track expenditures to monitor expenditures. The Manual encourages the best practice of requesting enhanced expenditure reporting from agencies, in addition to the reporting required for CARS payments. The Manual describes the role of the contract administrator in reviewing the expenditure information against the approved budget to ensure expenses are reasonable and allowable. The Manual also suggests maintaining copies of submitted reports and verifying the amounts in the submitted reports correspond to CARS reports. Examples of expenditure tracking are provided as is a description of how this tracking and other fiscal monitoring supports bureaus within DPH and DHS. DHS will review the existing policies and procedures in the Contract Management Manual to ensure that the level of detail is sufficient to prevent further non-compliance. We recommend the Wisconsin Department of Health Services: ? Maintain the quarterly reports, document its review of the quarterly reports, and document its correspondence with the public health departments regarding resolution of reporting variances. Wisconsin Department of Health Services Planned Corrective Action: DPH hired a position in June 2022 to manage and track expenditures and reporting for its Coronavirus State and Local Fiscal Recovery Funds granted to locals and tribal public health departments. DPH will continue to review, track, and maintain quarterly reports, and document correspondence with the local and tribal public health departments per best practices in the DPH Contract Management Manual. We recommend the Wisconsin Department of Health Services: ? Review the contracts with the public health departments and determine whether any revisions are needed to clarify expectations for documentation and timeliness of filing the quarterlyreports; and Wisconsin Department of Health Services Planned Corrective Action: DPH will review its contracts with the local and tribal public health departments and ensure timely filing of quarterly reports. Specific areas of non-compliance have been identified and division staff will review and draft updated scope of work language to mitigate delays in reporting from our local partners. We recommend the Wisconsin Department of Health Services: ? Ensure it obtains quarterly reports to support the payments it made to the City of Milwaukee Public Health Department. Wisconsin Department of Health Services Planned Corrective Action: DPH has now obtained quarterly reports from the City of Milwaukee Public Health Department and is in the process of reviewing them. Division staff will work with the City of Milwaukee Health Department to ensure future compliance. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Karen Drogsvold, Budget Section Manager Division of Public Health, Bureau of Operations karen.drogsvold@dhs.wisconsin.gov

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: Adam Moate, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.

Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting software prior to submission to the state. These reviews will happen quarterly.

Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey County had exceptions for 6 of 40 transactions tested. The exceptions noted were for a lack of receipt copies and not having the proper payroll reports attached. We agree with the lack of receipt copies. For payroll, we felt the payroll reports provided were adequate to determine the appropriate labor cost. The receipt issue came to about 2.5% of the $5.5M that was expended under this award in 2022 while the payroll documentation was about 7% of this amount. Nonetheless, we will create and use a check list to ensure we have the proper receipt copies and payroll reports for each subrecipient invoice we approve. We will also work on clarifying the required payroll reports with our grantors. Anticipated Completion Date: December 31, 2023.