Corrective Action Plans

Finding 2022-001 Federal Agency Name: U.S. Department of State Program Name: Refugee Admissions - Reception and Placement CFDA # 19.510 Finding Summary: In connection with the audit procedures performed over the Refugee Admission - Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Responsible Individuals: Rose Olivas, Contract Compliance Director and Dawn Miera, Finance Director Corrective Action Plan: Contract Compliance and Finance will meet every time we receive a new type of grant. The two teams will go over allowable costs and which costs are allowed to be applied to the de minimis rate. All applicable spreadsheets will be updated separately for each new contract and training for billing preparers and reviewers will be ongoing. Anticipated Completion Date: Ongoing

2022-003 Accuracy of Federal Reports Throughout the Single Audit process, management discovered that the pandemic caused issues concerning the organization of cash disbursement receipts. In lieu of this finding, management has decided to develop and implement the following procedures: 1. Management will develop a written policy and procedure for a cloud-based document saving subscription, that will be utilized to scan and to upload all invoices/statements/bills/receipts into specific grantor, vendor, and program folders. 2. Management will create a unique email address strictly used as a landing site for pay request, vendor invoices, and receipts. 3. Management will train all current staff and provide training to new hires as a part of orientation in use of the system. 4. Management will monitor the site on a weekly basis, at which time request, payments and receipts will be allocated to the appropriate budget lines.

Compliance requirement ? Reporting Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor finding because the institution strictly followed and used the recommended HEERF methodology and reporting guidelines to prepare the quarterly and annual reports. Since the institution used the reimbursement method, the drawdown were the actual expenditures/costs incurred and requested for reimbursement. The HEERF reporting requirement does not make any indication nor reference to GAAP. The Institutional aid portion expenditures were supported by the proper invoice or check. The evidence was available to the auditors. 2. The institution concurs with the auditor finding. The institution inadvertently, did not include a line item from one of the quarterly reports. The period to make corrections was closed and we sent an e-mail to the department to amend this annual report. 3. The institution concurs with the auditor finding. The annual report contains detail statistical information that not necessarily is supported by our institutions data base and programs. As the ED expressed, this information was unique and challenging, and accordingly, the institution made some reasonable estimates and derivatives in the information provided. As you may notice in the referenced table by the auditor, the differences were minimal. 4. a. The institution concurs with the auditor finding on the difference in Item #5 of the quarterly report. The institution will accordingly amend the report. b. The institution does not concur with the auditor finding on the timely and accurate reporting in publicly posting the quarterly Student Aid Portion. The four quarterly reports were timely submitted with an e-mail to the HEERF reporting staff and timely posted in the institution web page as required by the HEERF reporting instructions. The reports were further reviewed by an officer of the Department of Education (ED). The ED expressed that this information may be unique and challenging to an audit, and indicated that for these public reporting requirements, the auditors may accept as evidence of compliance, contemporarily produced e-mails, webmaster logs, or other relevant documentation establishing good-faith indication that the institution posted the required information at approximately the timelines established by the public reporting requirements. Copy of the e-mails were available to the auditors as evidence of compliance. ED understands that this information may be unique and challenging to audit, particularly because auditors are asked to verify information posted on a webpage which may not be accessible during audit fieldwork. For these public reporting requirements, auditors may accept as evidence of compliance, contemporarily produced emails, webmaster logs, or other relevant documentation establishing a good-faith indication that the institution posted the required information at approximately the timelines established by the public reporting requirements (HEERF Grant Program Auditing Requirements, General Requirements and Information - All HEERF Grantees). 5. The institution does not concur with the auditor finding because the referenced payment was made in accordance with the Institution's fund distribution and the student financial needs, among other factors, at the time of the evaluation and distribution of the funds. The student financial circumstances may have change after the distribution and payments of the financial aid. Additionally, this is an immaterial amount as compare to the total amount of the funds distributed ant the quantity of students served (1 out of 460). Actions Taken or Planned: The institution understands that no further is needed or required.

Compliance requirement ? Cash Management Institutional Comments on Findings and Recommendations: 1. The institution does concur with the auditor finding. The institution is revising the accounts' payable structure to ensure future payments falls within the allowed elapsed time. Actions Taken or Planned: The institution is revising the accounts' payable structure to ensure future payments falls within the allowed elapsed time.

1. The institution does not agree, nor concurs, with the auditors on this finding because the institution used the reimbursement payment method. This method was the preferred one when the non-federal entity, as our institution, cannot meet the requirements in 2 CFR, section 200.305(b)(1) for advance payment and the federal awarding agency sets a specific condition for use of the reimbursement. Title 2 of the CFR Part 200.305(b)(1), establish among others: "The non-Federal entity must be paid in advance, provided it maintains or demonstrates the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the non-Federal entity, and financial management systems that meet the standards for fund control and accountability as established in this part". Furthermore, 2 CFR Part 200.305(b)(3) states: "Reimbursement is the preferred method when the requirements in this paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per ? 200.208, or when the non-Federal entity requests payment by reimbursement. " Since our institution was not able to meet 2 CFR, section 200.305(b)(1), and the HEERF guidelines has specific condition on how to use the funds; we choose the reimbursement method in the execution of the funds. Our institution adopted all HEERF instructions and guidelines as their policies to comply with the HEERF requirements, in addition to the CFR's regulations. Below some of the guidelines, instructions ad FAQs we adopted followed" a. Higher Education Emergency Relief Fund III, Frequently Asked Questions, American Rescue Plan Act of 2021, Published May 11, 2021, Questions 7 and 11 updated May 24, 2021, Question 36 updated September 30, 2021 b. US Department of Education, Notice of Proposed Institutional Eligibility Criteria, February 25, 2021 c. Federal Register Notice of Interpretation (NOI), regarding Period of Allowable Expenses for Funds Administered under HEERF Program, March 22, 2021 d. HEERF Notice of Interpretation for Period of Allowable HEERF Expenses (March 22, 2021) e. HEERF Lost Revenue FAQs (March 19, 2021) f. HEERF Period of Allowable Expenses Grant Records Notice (March 19, 2021) g. HEERF Grant Program Auditing Requirements (March 8, 2021) h. CRRSAA HEERF II Section 314(a)(1) Frequently Asked Questions (Published January 14, 2021 and Updated: March 19, 2021) i. CRRSAA HEERF II Section 314(a)(2) Frequently Asked Questions (January 14, 2021) j. CRRSAA HEERF II Section 314(a)(4) Frequently Asked Questions (Published January 14, 2021 and Updated: March 19, 2021) k. HEERF I and HEERF II Comparison Fact Sheet (Published January 14, 2021 and Updated: March 19, 2021) 1. HEERF Lost Revenue FAQ's, Published March 19, 2021 m. HEERF II, Public and Private Nonprofit Institution (a)(2) Programs (CFDAs 84.425K), FAQ's, Published January 14, 2021 n. HEERF II, Proprietary Institution Grant Funds for Students (CFDA 84.425Q) ((a)(4) Program), FAQ's Published January 14, 2021, Updated March 19, 2021. o. HEERF II, Public and Private Nonprofit Institution (a)(1) Programs (CFDA 84.425E and 84.425F), FAQ's Published January 14, 2021, Updated March 19, 2021. p. CAREST Act HEERF Rollup FAQs (issued October 14, 2020 and revised November 20, 2020) q. CARES Act HEERF Round 3 FAQs (Issued October 14, 2020 and revised November 20, 2020) r. CARES Act HEERF Supplemental FAQs (Issued June 30, 2020 and revised September 08, 2020) s. CARES Act HEERF Student FAQ's (Issued May 15, 2020) t. CARES Act HEERF Institutional Portion under Section 18004(a)(1) and 18004(c) FAQ's, (Issued April 9, 2020) u. CARES Act HEERF Emergency Financial Aid Grants to Students under Section 18004(a)(1) and 18004(c) FAQ's, (Issued April 9, 2020) v. CARES Act HEERF Institutional Portion under Section 18004(a)(1) and 18004(c) FAQ's, Issued April 9, 2020 w. COVID-19 FAQ's for Title III, IV, V and VII Grantees, June 16, 2020 x. COVID-19 Letter to HEP Grantees on Flexibilities Available Under CARES Act Section 3518, July 1, 2020 2. The institution does not agree, nor concurs, with the auditors on this finding because, as we mention in number 1 above, the institution adopted and followed the federal award and HEERF guidelines in the execution of the funds. The HEER funds were provided during the special national emergency caused by COVID-19. The DOE and HEERF officials issued many written guidelines, instructions, and FAQ's (Frequently Asked Questions) documents, due to the nature and novel of the national emergency situation. The institution adopted, followed, and relied on the many referenced guidelines and exercise extreme judgment to ensure compliance with the federal requirements and use of the funds. The institution belief this referenced guidelines and instruction were very specific and sufficient to execute the use of the funds. All direct charges to federal awards were for allowable costs under the guidelines and instructions from the Department of Education. Some of the allowable costs were verified and validated by an officer of the Department of Education and reviewed by an independent consultant. 3. The institution concurs with the auditor finding. Actions Taken or Planned: The institution begins in addition to the adopted HEERF guidelines, instructions, and CFRs; to develop additional procurement policies and are in the process of completing those policies. The institution expects to have those completed by May 31, 2023.

The Organization will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. The Organization will continue to provide on-going training to clinic staff who evaluate the sliding fee application at its clinic locations. The training consists of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scale, and patient eligibility. The following quality control measures to ensure compliance will be implemented: 1. Front Desk Peer Review of sliding fee application and verification of patient income and family size. 2. Enhance training materials to support Front Desk Staff with assessing sliding fee applications. 3. Quarterly feedback to Front Desk Staff based on sliding fee applications reviewed. Person Responsible: Kristopher D. Zuniga Position of Responsible Party: Chief Financial Officer Anticipated Completion: April 30, 2023

Area: Cash Management Views of Auditee and Planned Corrective Action: PIU agrees with the finding. PIU will review the requirements of the Uniform Guidance and understand the cash management principal requirements. Once this is done, PIU will implement procedures and update the Business Office Manual. Anticipated Completion Date: May 31, 2023 Name of Contact Person and Title: Celia Atoigue, Director of Finance

2022-001 Significant Deficiency: Internal control over maintenance of documentation of procedures performed Planned Corrective Action: Management will implement additional procedures to maintain documentation of the review and approval of expenses allocated to federal programs. Anticipated Completion Date: March 31, 2023 Responsible Party: Hasan Suzuk (Executive Director)

Finding 2022-004 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings Finding 2017-001 et seq. remains uncleared.

Finding 2022-003 ? Residual Receipts A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the residual receipts without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for withdrawing funds as well as oversight from the Board of Directors. Auditee has been in discussion with HUD and will submit a letter with justification of withdrawals upon receipt of the notice of violation as requested from HUD. If accepted by HUD, this will clear this finding for the amount transferred during this fiscal year. C. Status of Corrective Action on Prior Findings Finding 2021-004 is uncleared.

Finding 2022-014 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Children and Family Success (MOCFS) agency has implemented a plan to locate needed files from previous and current fiscal years. The agency has implemented a scanning and uploading Standard Operating Procedure (SOP) that requires each case file to be digitally attached to its application and supporting documents. This will remedy this finding in its totality. Contact Person: OHEP Director ? Rigel Moore Completion Date: March 10, 2023

Personnel to Effect Change: Airport Director (Lance Vanderbeck) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Airport Director will initially review all Request for Advance or Reimbursement and supporting documentation by the contracted supervisor of the project. The Capital Projects Accountant will then also review the Request for Advance or Reimbursement and supporting documentation before submission for reimbursement. Anticipated Completion Date(s): June 30, 2023

Finding 2022-002 Programs: All Material Weakness over Financial Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday went ?live? as of August 2022, the City is currently working to refine the software and fully utilize its functionality. The new system includes improved financial reporting and functionality. Specific improvements available are: ? Allocations which were calculated manually, such as overhead allocations, are being automatically calculated and created in Workday. ? There has been an extensive review of the chart of accounts, including the use of hierarchies, which more closely align the financial and budgetary reporting needs of the City. ? The City will be using ?control? accounts for accounts receivable and accounts payable, which requires the subsidiary systems to reconcile to the general ledger. ? The City will be using multi-book accounting, which will allow for GAAP entries to be entered into a separate ledger. ? The City is purchasing Workiva, a cloud-based software, which will interface with Workday and update the Annual Comprehensive Financial Report (ACFR) document. It will provide an audit trail for changes to the ACFR document. This implementation is slated to begin in June 2023, but full implementation may not occur until fiscal year 2024. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City Completion Date: December 2024

Finding 2022-021 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness over Cash Management Repeat Finding: Yes Auditee?s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD's fiscal team enters the drawdown request into the Federal Payment Management System (PMX). Baltimore City's treasury department is notified. After BCHD's fiscal team enters the request into PMX, there is no control over the timing of when the funds are received and when the funds are posted to the GL, as this is the responsibility of the City's Treasury department. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

Finding 2022-020 U.S. Department of Health and Human Services AL No. 93.914 HIV Prevention Activities Health Department Based Material Weakness over Cash Management Repeat Finding: Yes Auditee?s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD's fiscal team enters the drawdown request into the Federal Payment Management System (PMX). Baltimore City's treasury department is notified. After BCHD's fiscal team enters the request into PMX, there is no control over the timing of when the funds are received and when the funds are posted to the GL, as this is the responsibility of the City's Treasury department. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

Finding 2022-011 US Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency over Special Tests - Housing Quality Standards- Housing Opportunities for Persons with AIDS Repeat Finding: No Auditee?s Corrective Action Plan: MOHS follows a recordkeeping process for its inspections. Inspection checklists are maintained in the participant records by calendar year. In some cases, the inspection may fall outside of when the participants annual recertification is due. During reviews, MOHS management will ensure that the staff are clear about providing inspection checklist for both years identified in the review period and not just the inspection for the annual recertification year. Additionally, during the period of review, the Inspections team experienced challenges with connecting into the City?s VPN system. Due to the connectivity issues, MOHS was not able to perform its inspections as required. MOHS has started the process to correct the connectivity issues. MOHS will be upgrading its? housing database to the web-based version. The new version will not require VPN access through Baltimore City?s network. The inspections team will be able to connect to the housing database via the web. MOHS anticipates the new database upgrade to be in place by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023

Finding 2022-010 MARS User Access Management Views The Department of Labor and Economic Opportunity (LEO) agrees with the finding. LEO Administrative Services continues to experience challenges related to staffing shortages and competing priorities but recognizes the importance of maintaining sound access controls over the Michigan Administrative Review System (MARS). Accordingly, within LEO Administrative Services, the LEO Internal Controls Unit will assist the LEO Finance Unit in the interim with implementing corrective action until a permanent assignment is made. Planned Corrective Action LEO Administrative Services will continue to work with LEO Workforce Development to correct these exceptions. LEO will establish and fully implement a policy, procedure, and routine that addresses the following: a. Ensuring that LEO reviews MARS user access semiannually for privileged accounts or annually for all other accounts. b. Ensuring timely disabling of inactive user accounts (those not accessed in over 60 days). Anticipated Completion Date September 30, 2023 Responsible Individual(s) Lora MacKay, LEO Allen Williams, LEO

Finding 2022-033 National Guard Military Operations & Maintenance (O&M) Projects, ALN 12.401 - Timeliness of Cash Draws Management Views DMVA agrees with the finding. Planned Corrective Action For part a., DMVA changed the process for Air National Guard federal billings effective January 24, 2023. Expenditure reports will be sent to the program manager monthly for review and approval prior to generating reimbursement requests. Items in dispute will be discussed and either corrected or billed once a determination is made. For part b., DMVA implemented a new process effective June 1, 2023, to document when federal account coding is received from the federal Construction and Facilities Management Office (CFMO) for project expenditures. After the federal account coding is received, DMVA will prepare the Request for Advance or Reimbursement (SF-270) and send to the CFMO for final approval within 60 days. For part c., DMVA has communicated the importance of timely completion of fiscal year-end closing activities to staff to ensure final year end expenditure reports are generated within the acceptable timeframe. DMVA has established a deadline of January 5, 2024 to have fiscal year 2023 final expenditure reports (FER) prepared and distributed to federal program areas. Anticipated Completion Date a. Completed b. Completed c. January 5, 2024 Responsible Individual(s) Christine Apostol, DMVA

Finding 2022-013 MDE, Security Management and Access Controls Management Views MDE agrees with the finding. Planned Corrective Action For part a.1., MDE has reviewed the security authorization process for the Grant Electronic Monitoring System (GEMS)/MARS with staff who can approve and modify user accounts. MDE also provided the same staff with training in April 2023 to review the correct procedure to help ensure appropriate documentation is maintained. MDE no longer used the functionality to directly replace a user with another user at the beginning of fiscal year 2023 and the functionality was removed entirely in April of 2023. For part a.2., MDE has reviewed its established policies and procedures over the granting of access to the Next Generation Grant, Application and Cash Management System (NexSys) with staff and will continue to work to appropriately process forms according to policy guidelines and minimize human error. For part b., MDE will notify program office directors during the collection of the Semi-Annual Reviews of Privileged Users that failure to return the certification will result in deactivation of program office users. The next collection of the Semi-Annual Reviews of Privileged Users will be completed by June 30, 2023. For part c., as part of the Annual Certification of Non-Privileged users, MDE now requests all entities to review and update all active users in the Michigan Electronic Grants System Plus (MEGS+), NexSys, GEMS/MARS and Michigan Nutrition Data (MiND). Entities can then submit the certification indicating they have either reviewed their system users or that they do not have any users in the listed system. MDE implemented the first Annual Certification of Non-Privileged users on March 23, 2023 and the certification will be released again in late 2023. For part d., MDE received an exception from the DTMB Enterprise Technical Review Board for the control that would have required MDE to deactivate users after 60 days of inactivity. The exception was issued in November 2023 and now allows MDE to keep inactive users up to 18 months. Anticipated Completion Date a.1. Completed a.2. Ongoing b. June 30, 2023 c. Completed d. Completed Responsible Individual(s) Aimee Alaniz, MDE David Judd, MDE Spencer Simmons, MDE

Finding 2022-028 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working with the vendor and DTMB data warehouse technical staff to update and correct the Benefit Issuer Food Stamp Report (BT-90) so that it includes recipients who received Supplemental Nutrition Assistance Program (SNAP) benefits under the expanded COVID-19 eligibility requirements. The BT-90 is used to help ensure the client information in Bridges is accurate and does not have an impact on the federal draw. Anticipated Completion Date December 31, 2023 Responsible Individual(s) Sara Gross, MDHHS

2022-003 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure only allowable charges outlined within 200 CFR 200.68 are included in the Modified Total Direct Costs (MTDC) subject to the indirect cost rate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Blood Bank added review and approval processes to ensure only allowable charges are included in the MTDC subject to the indirect cost rate. Names of the contact persons responsible for corrective action: Bryan Eleazar, CFO; Lisa Alexander, Direct of Grant Accounting; Jeanette Lysse, Controller Planned completion date for corrective action plan: October 29, 2021

001 Block Grant for Community Mental Health Services Recommendation: The Organization should design controls around an adequate review process to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The employee paid in error has returned the $140, and the proper employee has been paid. We believe it should be noted, that except for a keying error, Partners followed established policy and procedure. The employee in question submitted an accurate reimbursement form, which was supervisor-approved and reviewed by Payroll personnel. After payroll deposits went out and pay statements were made available, the employee in question did not notify Payroll staff of an error. Partners is working with a third-party vendor to more fully automate the process of travel reimbursements in the future. Given current demands on staff with Medicaid Transformation, we are unable to fully execute automation until January 2023. Until such time, an additional layer of management post payment review has been added to the process. Given the tight turn-around time between employee submission deadlines and payroll processing, it is not feasible for an additional detailed review beforehand. Name of the contact person responsible for corrective action: Susan Lackey, CFO Planned completion date for corrective action plan: Additional Review - September 30, 2022; Process Automation ? January 2023. If the Department of Health and Human Services has questions regarding this plan, please call Susan Lackey at 704-842-6310.

Date: April 21, 2023 Subject: Corrective Action Plan Please find below the Medical University of South Carolina?s (MUSC) Corrective Action Plan for the finding presented by KPMG relating to our fiscal year 2022 audit conducted under the Uniform Guidance. Audit finding reference number: 2022-003 Cash Management Cause and potential effect as presented in the Summary of Findings and Questioned Costs: For 3 of the 40 samples tested, taxes were properly accrued as allowable costs but were drawn prior to payment by the University. While these costs are deemed allowable, they were not paid for prior to seeking reimbursement from the federal agency. The taxes drawn prior to payment totaled $4,035 out of a total of $784,941 tested in the sample of 40. The control to ensure that all costs were paid for prior to seeking reimbursement was not operating effectively to identify instances of noncompliance related to the applicable taxes. Name(s) of the contact person(s) responsible for corrective action: Velma G. Stamp, Director, Grants and Contracts Accounting Michael Laird, Manager, Financial Reporting, Grants and Contracts Accounting Corrective action planned: MUSC tested purchases to determine the extent of the finding. It was found that this issue was isolated to the Department of Lab Animal Research (DLAR) animal purchases made with the departmental Purchasing Card. Once this determination was made all DLAR animal purchasing card transactions were identified, for the period being audited, in order to calculate the use tax required to be paid. MUSC?s tax office then submitted amendments for each month, remitting the additional use tax as well as the applicable penalties to the South Carolina Department of Revenue. No adjustments were needed to be made to the grants impacted as these are otherwise allowable costs. We believe MUSC?s system operates adequately when use tax is flagged as required by our policies and procedures. This instance occurred due to input errors by the employee responsible for this area. As such, we have conducted training with the employee as well as the employee?s manager instructing how purchasing card transactions subject to use tax must be identified when allocating credit card purchases. In addition, we will monitor DLAR credit card purchases to ensure MUSC?s policies and procedures are being adhered to. Anticipated completion date: This corrective action has been implemented and the monitoring will be ongoing. Questions or requests for additional information related to this Corrective Action Plan may be directed to me via email at stampvg@musc.edu or by telephone at 843-792-3657. Sincerely, Velma G. Stamp, Director

Date: March 28, 2023 Subject: FY22 Summary Schedule of Audit Findings As referenced in the FY22 Summary of Findings and Questioned Costs Year ended June 30, 2022, this narrative addresses a corrective action plan related to the finding listed below. Reference 2022-002 Finding Cash Management Status See Narrative Contact Person: Velma Stamp Cause and potential effect as presented in the Summary of Findings and Questioned Costs: The control to ensure that disbursements for the Student Aid Portion and the Institutional Aid Portion were occurring on a timely basis was not operating effectively to ensure timely disbursement. Narrative Explanation: For CRRSAA HEERF II and ARP HEERF III, the Certification and Agreements and/or Supplemental Agreements requires that Student Aid Portion (ALN 84.425E) should be disbursed within 15 calendar days of the drawdown from ED?s G5 grants system and Institutional Aid Portion, (a)(2), and (a)(3) funds (all other ALNs) should be disbursed within 3 calendar days of the drawdown from G5. This was a new requirement that was only understood by a few within the institution. Unfortunately, this information did not fully cascade to all areas who were spending funds. Corrective action: While this award has ended, should we receive similar type of awards in the future our new Enterprise Resource Planning (ERP) system will allow us to put controls in place to ensure timely distribution. You may direct questions to me at stampvg@musc.edu or by telephone at 843-792-3657. Best Regards, Velma G. Stamp Director, Grants and Contracts Accounting cc: Mike McGinnis, MBA, Assistant Provost for Finance and Administration Suzanne Thomas, PhD, Associate Provost for Educational Planning and Effectiveness Melissa Halcomb, MSM, Executive Director for Enrollment Management

2022-074a ? EOHHS will implement an enhanced invoice review documentation requirements for significant contractor invoices to ensure compliance with Uniform Guidance requirements over allowable costs in the Medicaid Program. 2022-074b ? EOHHS will improve procedures to ensure that recoupments are made for identified special education services deemed unallowable for Medicaid reimbursement. Anticipated Completion Date: December 2023 Contact Persons: Jason Lyon, Administrator for Medical Services Executive Office of Health and Human Services jason.lyon@ohhs.ri.gov Christopher Smith, Director of Program Integrity Executive Office of Health and Human Services christopher.smith@ohhs.ri.gov