Corrective Action Plans

District is in the process of establishing procedures and controls by the Business Manager to oversee the retention of verification documentation and information obtained through the verification process.

1.Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2.Actions Planned in Response to Finding: The District will monitor free and reduced lunch applications for the upcoming year. 3.Official Responsible for Ensuring CAP: Frank Norton, Superintendent, is the official responsible for ensuring corrective action. 4.Planned Completion Date for CAP: 6/30/2024 5.Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Foster Care Federal Assistance Listing Number: 93.658 Significant Deficiency and Non-Material Non-Compliance – Allowability and Eligibility Finding 2023-005 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: For one (1) of the 40 participants selected, an amount of $1,004 was requested for reimbursement that was not paid to the third party facility. Questioned Costs: $1,004 and likely questioned costs of 90,594. Effect: By not having the required documentation in the files to support payment for costs recorded, the County may request reimbursement for costs not incurred. Cause: County oversight when performing reviews over payment reimbursements. Recommendation: We recommend the County implement a procedure to ensure all costs being requested within reimbursements have been incurred by the County prior to requesting reimbursement. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County. The Data Integrity unit within the Finance Department will continue to review invoices, child by child, to verify correct placement information. The Supervisor will review sample of invoices to ensure each Facility is paid the correct amount depending on child placement. Responsible Individual(s): Annette Madden, Management Analyst, Data Integrity Unit, Finance Date of Implementation: 12/31/2023

Department of Housing and Urban Development Program Name: Continuum of Care Program Federal Assistance Listing Number: 14.267 Material Weakness, Non-Material Non-Compliance – Special Test – Reasonable Rental Rates Finding 2023-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were 37 instances out of 40 program participants tested where evidence of a secondary reviewer of the eligibility determination was not retained. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Additionally, without retaining evidence a person other than the prepared reviewed the eligibility determination, the County will not be able to evidence such control to a third party. Questioned Costs: None. Cause: The County did not have a formal policy to document the review process for eligibility determinations and a process to ensure they were being completed and retained. Recommendation: We recommend the County document and follow its policies regarding eligibility determinations and ensure all documentation is included in the file prior to final approval. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County. Corrective Action Plan: It was noted during the review, 3 documents evidencing rent comparisons were not provided; those 3 documents have been obtained, showing evidence that rent comparisons were made. In relation to the absence of evidence supporting a secondary reviewer in determining eligibility, the following has been implemented to ensure compliance: Program policy: “The Initial Leasing Activities policy #SPC ADM-02” has been updated to reflect changes in the File Review Process. The new policies will be reviewed for final approval during the next PIC (Performance Improvement Committee) on 1/24/24 at 1p. All case coordinators and administrative staff will receive training on the new file review process no later than 02/29/2024. All program checklists have been updated with required signature lines to substantiate review of eligibility determination. Effective January 2, 2024, all files are being reviewed and approved by the clinical supervisor or designated staff to demonstrate confirmation of all required eligibility documentation. This will be evidenced by a signature and date on the respective review checklist. Upon completion of review, the signed checklist, will be included in participant file and transferred to the administrative staff for placement on the Electronic Database System (OnBase). Person Responsible: Adia Robinson, Clinical Supervisor

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance – Eligibility Finding 2023-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) The caseworker should prepare and submit a DMA-5097 form in the case of noncooperation as described in the Eligibility Review Document. b) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an ex-parte determination for eligibility. This determination is required to be made within 120 days after the termination of the SSI payment. c) An OVS inquiry must be completed and agreed to information reported in NC FAST. d) An AVS inquiry must be completed and agreed to information reported in NC FAST. e) When forcing eligibility, documentation explaining the reasoning for the forced eligibility is required to be maintained on file. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 122 program participants selected for testing: a) There were two instances where the non-cooperation with IV-D was identified but no DMA-5097 was sent. (93 and 105) b) There were two instances where the County did not complete the ex-parte review for a participant whose SSI benefits were terminated during the year. The County should have forced eligibility, due to the COVID-19 exemption, but did not force eligibility for these instances. (63 and 121) There was one other instance where the County did force eligibility, but they forced it to the wrong program. (47) c) There was one instance where the resources found through the register of deeds did not agree to the resources in NC FAST which affected the countable resource calculation. (68) d) There were two instances where the OVS query was not ran at the time of the determination. (92 and 93) e) There were two instances where eligibility was forced but no documentation explaining the reasoning for was documented at the time of the determination. (114 and 122) Lastly, there were 31 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 9 out of 122 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $59,534 in benefit payment claims paid by the State of North Carolina based on an improper eligibility determination made by the County for which the State relied on; see item “c” above. As the County did not make the payment directly, it is not considered questioned cost for the County under Uniform Grant Guidance §200.516(a)(3); however, in accordance with NC general statutes §108A-25.1A, the County is financially responsible for the $59,534 of erroneous issuance of Medicaid benefits for an ineligible individual. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: The County will take a multi-faceted approach to mitigating such errors in the future. Training: The Quality and Training unit within the Economic Services Division (ESD) will review the findings and create and deliver training to staff that determine Medicaid eligibility and their supervisors and managers to address the specific errors identified including completing ex-parte determinations for eligibility when SSA terminates SSI eligibility, properly documenting and reacting to IV-D non-cooperation, correct and appropriate usage of forced eligibility, and performing the required electronic verifications to complete an application or review. This training will be delivered by the end of the third quarter of fiscal year 2024. Responsible Individual(s): Ellese Massey, ESD Quality & Training Manager Anticipated Completion Date: March 31, 2024 Process Improvement: The Economic Services Division (ESD) has begun training new hires in one function of the Medicaid program, for example, processing applications or recertifications/changes. This is to build a stronger foundation before they learn the second function of their assigned program. Our Quality and Training Team is adding additional time for training, as needed, to ensure our trainees receive the support they need while learning a new program. ESD has specific protocol for managing the recertification process for SSI terminations and will ensure this policy is followed moving forward. Responsible Individual(s): Kim Konior, Medicaid Program Manager and Ellese Massey, ESD Quality & Training Manager Anticipated Completion Date: March 31, 2024 Quality Sampling and Accountability: The Quality and Training Unit will complete monthly quality sampling for Medicaid. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality and Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans. The Quality Assurance team in OSI/CFAS will conduct an independent evaluation and review the second party review process at the divisional level to ensure review was accurate and errors were corrected timely. This team will report out to ESD Leadership quarterly on findings. Responsible Individual(s): Kim Konior, Medicaid Program Manager & Sonya English, Quality Assurance Supervisor Anticipated Completion Date: Currently Ongoing

United Stated Department of Health and Human Services People's Community Action Corporation respectfully submits the following corrective action plan for the year ended May 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: May 31, 2023 The findings from the May 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 - Eliqibilitv Documentation Recommendation The Organization should establish a system of internal controls to ensure that all eligible clients intake forms and supporting documentation is appropriate and properly documented. Action Taken PCAC already has the appropriate policies and procedures in place through its Community Services Block Grant (CSBG) Policies and Procedures Manual. None of the client Intake Applications cited for failure to have a PCAC representative signature were completed by regular CSBG employees, but instead by employees with other duties, interns, and volunteers who assisted with acceptance of Intake Applications and data entry in times of heavy workloads for regular CSBG employees. Accordingly, PCAC leadership will take the following steps to ensure that proper procedures are followed. • Remedial training regarding the policy of requiring a PCAC representative signature on Intake Applications will be provided to all regular CSBG employees at the October 10, 2023, PCAC all-staff meeting, and individually to any of those employees who are not able to attend that meeting. • Emphasis in this remedial training will focus on the need to train non-CSBG employees, interns, and volunteers who accept Intake Applications in support of regular CSBG employees during times of heavy workloads on the requirement for a PCAC representative signature on all Intake Applications. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Mark Sanford, Executive Director at 314.367.7848 x 1209.

Name of Contact Person: Sheila Conley, IMS III Corrective Action: Macon County has updated all worksheets for all programs; we use these worksheets to verify information belonging to the client before keying the verified information into NC FAST system. We continue to have training on Medicaid Manual sections 2230 Financial Resources, 2260 Financial Eligibility Regulations-PLA and 2280 Community Alternatives Programs. We will also continue to second party review at least 10% of the workers cases. Proposed Completion Date: Immediately

2023-001 – Cost of Attendance Calculation. Auditor Description of Condition and Effect. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. The College will evaluate and implement controls that will ensure Pell Grant Budget Cost of Attendance requirements are met. The Financial Aid Office will determine Cost of Attendance budget component amounts and School Administration will approve these amounts prior to the financial aid system and school website being updated accordingly each academic year. Responsible Party. Financial Aid Office and School Administration. Anticipated Completion Date. September 27, 2023

Name of Contact Person: Jacob Weavil, Finance Director Corrective Action/Management's Reponse: Regarding payroll records, the City is converting to Tyler Time and Attendence which will be a cloud based time keeping software. This will provide the same additional layer of backup support as the cloud-based storage for internal files. All payrolls starting from the first pay period after the network event are being racked with phyiscal timecards submitted by Departments on a bi-weekly basis. Propsed Completion Date: Immediately and ongoing.

Name of Contact Person: Michael Ferris, City Manager Corrective Action/Management's Response: The City has filled the vacant Director position in Public Housing with a temporary consultant who specializes in Housing and Urban Development (HUD) programs. This individual is assisting with training Housing staff and reviewing current internal controls to make improvements to operations. Proposed Completion Date: Immediately and ongoing.

Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Missy Dixon, Finance Officer COUNTY OF WASHINGTON BOARD OF COMMISSIONERS The County Finance Office had already identified this issue and had added the costs to our Fixed Asset List indicating that these expenses were prior period. Both the Finance Officer and the Deputy Finance Officer have always and will continue to add and review purchases and projects throughout the fiscal year and at year end with our Contracted CPA. Immediately For the Year Ended June 30, 2023 POST OFFICE BOX 1007 Corrective Action Plan PLYMOUTH, NORTH CAROLINA 27962 OFFICE (252) 793-5823 FAX (252) 793-1183 Section II. Financial Statement Findings This was discussed with our OST Rep. and received clarification of policy on 09/15/2023 by conference call and now Adult workers are following clarification by policy to claim 100% of account, unless written statements change approval criteria. Staff was advised by phone conference with the Operation Support Team staff member Paula Taylor on 9/15/2023 regarding policy clarification on joint bank accounts (other than spouse), and follow up email was received from Ms. Taylor same date and forwarded to staff from Supervisor. Caseworkers have been reminded and trained by state Webinar that the Work Number (TWN) must not be run outside of NC Fast. There is no exception for running TWN unless advised otherwise by state personnel. Caseworkers must reach out to Supervisor for a ticket to be authorized by the state prior to running TWN outside of NC Fast. This case was completed before the 8/24/2021 training about TWN. TWN training was on 10/12/2023 and 2 Fact Sheets were forwarded to the caseworkers the same day which was provided on 10/12/2023 to go with the training. Medicaid workers also heard about TWN being required in NCFAST (page 47) in March 2023 (3/8/, 3/14, 3/16, 3/21) training provided to Medicaid Workers titled 2023 Recertification Refresher Training and the PDF of that training was provided on 5/22/2023 to staff and forwarded same day to caseworkers. Also the Q & A sent to workers on 4/4/2023 and updated to include the TWN guidance on 4/25/2023 attached TWN questions from the March 2023 was forwarded to caseworkers the same day.

Finding: 2023-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Missy Dixon, Finance Officer COUNTY OF WASHINGTON BOARD OF COMMISSIONERS The County Finance Office had already identified this issue and had added the costs to our Fixed Asset List indicating that these expenses were prior period. Both the Finance Officer and the Deputy Finance Officer have always and will continue to add and review purchases and projects throughout the fiscal year and at year end with our Contracted CPA. Immediately For the Year Ended June 30, 2023 POST OFFICE BOX 1007 Corrective Action Plan PLYMOUTH, NORTH CAROLINA 27962 OFFICE (252) 793-5823 FAX (252) 793-1183 Section II. Financial Statement Findings This was discussed with our OST Rep. and received clarification of policy on 09/15/2023 by conference call and now Adult workers are following clarification by policy to claim 100% of account, unless written statements change approval criteria. Staff was advised by phone conference with the Operation Support Team staff member Paula Taylor on 9/15/2023 regarding policy clarification on joint bank accounts (other than spouse), and follow up email was received from Ms. Taylor same date and forwarded to staff from Supervisor.

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: The university was not documenting the PWD notification that happens with students as part of our exit process. While the university was completing this the lack of documentation has been addressed. The university now has the student verify receipt of this information on the withdrawal form. Anticipated Completion Date: September 21, 2023 Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting. Responsibility for Corrective Action: Heidi Anderson, CFO Anticipated Completion Date: Fall 2023

Management agrees with the summarized findings. Management has reviewed the current policies and procedures to ensure that the steps to be performed are clearly stated for the underwriting and disbursement staff. Management has discussed the findings with staff members and will provide additional training as deemed necessary.

2023-003 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure proper training of employees on calculating proper assistance to tenants receiving vouchers. Planned Completion Date for CAP Ongoing.

Finding 2023-002 Significant Deficiency over Eligibility, repeat finding; Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policies and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Corrective Action Plan: The county will complete a quarterly review of errors in income, resources, and social security number and citizenship verification. For those staff identified by the targeted review with errors in these areas, supervisors will provide refresher training on Medicaid policy requirements. Additional targeted reviews will be completed monthly until the deficiencies are corrected. Proposed Completion Date: 1/31/2023 for initial quarterly review 2/28/2023 for refresher training for identified staff 7/31/2023 for additional reviews as needed for identified staff Contact Person: Yolanda McInnis, Economic Services Division Director

3. Finding 2023-003 e. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. f. Action(s) Taken or Planned on the Finding Management will review tenant files at the time a tenant moves out to ensure proper documentation is retained in the tenant file.

2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. d. Action(s) Taken or Planned on the Finding Management will review all tenant files before lease signing and after annual recertifications to ensure proper procedures were completed and documented in each tenant file.

2023-001 – Pell Grant Calculation. Auditor Description of Condition and Effect. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule provided by the U.S. Department of Education. Students must be awarded on the basis of a COA comprised of allowable costs assessed to all students carrying the same academic workload. COA must be prorated for students who are attending less than an academic year, or who are less than full-time in a term-based program. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA and EFC used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. In the spring of each year, the College Financial Aid Department will establish the Cost of Attendance (COA) necessary for Pell student eligibility, in addition to the Educational Financial Contribution (EFC) for the following fiscal year. Once these are calculated and established, the head of the Business Office will review the calculations, discuss, and approve. Once they have been approved, the appropriate information will be entered into the Financial Aid software system. Responsible Party. Director of Financial Aid and Head of the Business Office. Anticipated Completion Date. June 30, 2024.

ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person Responsible for Correction of Finding: Bobby Johns, Secretary-Treasurer Projected Completion Date: June 30, 2024

Name of Contact Person: David Richmond, Interim Director Corrective Action/Management's Response: No financial costs are associated with findings. Narrative templates were edited to include household member relationship verification. Templates are utilized with the application and review process to assist/remind workers of needed verifications to correctly establish eligibility. Second Party reviews will continue to monitor compliance with policy. Training will continue monthly on needs identified by Second Party reviews. Workers are held accountable for outcomes/actions for correct eligibility determination of cases. Child Support referrals are no longer applicable in Medicaid policy effective August 18, 2023. Medicaid laws/policies will be monitored for future effects on procedures. Proposed Completion Date: All corrective action items were implemented on September 19, 2023, and continue.

Corrective Action Plan Year Ended May 31, 2023 To United States Department of Health and Human Services Ozarks Community Health Center respectfully submits the following corrective action plan for the year ended May 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: May 31, 2023 The findings from the May 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings: Finding 2023.001 - Sliding Fee Scale Documentation Recommendation The Organization should ensure that internal controls are in place to effectively ensure that patients receive the correct sliding fee discounts. Action Taken Beginning June 1, 2023, management has… If there are any question regarding this plan, please e-mail Lindsay Pearson at lindsay.pearson@ozarkschc.com. Sincerely, Lindsay Pearson Chief Financial Officer

Management Response and Corrective Action Plan OMB Uniform Guidance Audit for the fiscal year ended June 30, 2023 Finding 2023-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Management agrees with the finding and in concurrence with the recommendations has developed and is implementing the following corrective action plans: 1. RIT will implement a process for students who are not expected to return in the fall semester and were enrolled in spring to update the enrollment status with the NSC, the third party that reports to the NSLDS for the University. The manual update to the NSC will be completed within 30 days from the date that RIT is notified that the student is confirmed to no longer be expected to return in the upcoming fall semester. This process will be implemented for the start of summer term 2024. 2. As of November 1, 2023, RIT has enhanced its degree certification process for late certifications to include the two steps which are now required by the NSC. RIT has also added to this process an additional verification to validate that the degree record is subsequently and correctly updated with the NSLDS. 3. The University has communicated with the helpdesk at the NSLDS to determine the reasons why the two identified records for which the student status changes were timely reported to the NSC; however, the data was not correctly captured by the NSLDS. The NSLDS has not been able to identify the root cause of the issue and are continuing to research the problem. They indicate that there is nothing that RIT can do to update these records at this time. Management concurs with the recommendation and will implement a periodic reconciliation processes between the NSLDS and the NSC to verify that the NSLDS timely and completely received communication of student changes. This will include a confirmation process for manual transactions with the NSC to ensure they were received by the NSLDS, which will begin January 2024. Responsible Individual: Joseph Loffredo, Associate Vice President for Academic Affairs & Registrar

Lack of Proper Review Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District review paper applications. The District should ensure that these controls are properly documented. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures to ensure all paper transactions are properly reviewed once completed. Name of the Contact Person Responsible for Corrective Action Plan: Paul Brownlow, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2024.