Corrective Action Plans

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.

2022-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 - Year Ended June 30, 2022. Condition: We tested 40 files, 18 of which were Pell Grant recipients, and 2 students did not receive the full amount of their allowed Pell grants. The students were eligible for $65,480, but received $64,930. For one student, this condition was caused by using the 20-21 Pell Award Chart for a 21-22 Pell Award. For the other student, this condition was caused by using the College's institutional EFC instead of the student's EFC noted on their FAFSA. Management Response: We accept this finding and immediately filed a correction with the Federal Pell Grant Program when the discrepancy was discovered during fieldwork. The affected students had no adverse impact with this issue as the incorrect Pell award was initially offset by increased Knox College aid. Corrective Action Plan: The college will devote additional attention to awarding the Federal Pell Grants. Prior to disbursement, a report of all Title IV recipients will be reviewed with the amount of Federal Pell grant the recipient receiving. A manual review will occur to ensure that the accurate Federal Pell Grant amount is correct based on the Expected Family Contribution and Cost of Attendance. Responsible Person: Alexander Guroff, CFO Implementation Date: January 23, 2023

Finding Number 2022-003 SPECIAL TESTS AND PROVISIONS- ELIGIBILITY - COMPLIANCE DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Eligibility for Individuals - Most PHAs devise their own application forms that are filled out by the PHA staff during an interview with the tenant. The head of household signs (a) a certification that the information provided to the PHA is correct; (b) one or more release forms to allow the PHA to get information from third parties; (c) a federally prescribed general release form for employment information; and (d) a privacy notice. Under some circumstances, other members of the family may be required to sign these forms (24 CFR sections 5.212, 5.230, and 5.601 through 5.615). Condition/Context The Authority received funding from the Public and Indian Housing Operating Fund. The Public and Indian Housing program is to provide and operate cost effective, decent, safe, and affordable dwellings for lower income families through an authorized local PHA. Of the sixty (60) case files selected for testing in which 540 pieces of audit evidence (eligibility forms as noted in the Criteria section above) were requested to be provided: ? Five eligibility forms were not provided (3 missing application forms and 2 missing release forms). These forms are required documentation to be maintained in the case files to support eligibility for Public and Indian Housing. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Recommendation We recommend the Authority strengthen its controls over the Public and Indian Housing ? Operating Fund case files to ensure that all eligibility forms are received, reviewed, and maintained in the case files to support the determination of eligibility Corrective Action Plan Step 1 A follow-up search by the property Housing Managers and Management Services Department was unable to locate the three missing Original Application forms. One of the three missing Original Application forms was due to the resident?s folder that had been damaged during Superstorm Sandy. In January 2011, NYCHA implemented the Siebel Customer Relationship Management (CRM) system, which included digital file storage and an online application process, which replaced our previous paper application process. Any applications in process from that date onward were subject to document scanning and documentation was stored digitally. Any applications processed prior to this date were kept in a paper format and stored at the development, where the applicant was certified or where the tenant resides. If a tenant family transferred to another development, the physical tenant folder and documents were sent to their new location. In June 2020, NYCHA sought to digitize all tenant folders; however, the cost of the project was determined to be prohibitive so the goal of digitizing the tenant folders was not realized. Any documents damaged or lost prior to 2011 cannot be recovered, including those impacted by Hurricane Sandy. Corrective Action Plan- Step 2 ? A follow-up search by the property Housing Managers was unable to locate the two missing Consent to share your personal information NYCHA 042.785. On September 20, 2023, the Management Services Department requested that the property Housing Managers contact the residents to sign the consent form, and upload to Siebel. As a result, it was discovered that in one of the cases the Head of Household had died, and the development began the legal process to regain possession of the apartment through the holdover proceeding in Landlord Tenant Court. Action Date September 20, 2023 Final Implementation October 13, 2023 Name And Phone Number Of Person Responsible For Implementation Sylvia Aude Office of the Senior Vice President for Public Housing Operations, Tenancy Administration Senior Vice President 212-306-3921

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foundation?s internal controls related to the FEMA Public Assistance Grant Program state that authorization form are required to be obtained by the appropriate level of management for all capital purchases. Condition: The compliance requirements state that FEMA evaluates the eligibility of all costs claimed by the applicant. Not all costs incurred as a result of the incident are eligible. Costs must be authorized and not prohibited under federal, state, territorial, tribal, or local government laws or regulations as well as consistent with applicant?s internal policies, regulations, and procedures that apply uniformly to both federal awards and other activities of the applicant. Questioned Costs: $-0- Context: It was noted that as a part of Aultman Health Foundation's internal controls related to FEMA funding, as well as other capital projects, that one signed authorization form was required to be obtained by the appropriate level of management to approve capital purchases. Per discussions with client, they were unable to locate the signed authorization form for a set of disbursements totaling $44,631 associated with one of the FEMA projects. Per further discussion with client, the signed authorization form was obtained and retained by an employee who is no longer employed with the Foundation and therefore, access to this signed copy was no longer available. Effect: There is potential that capital purchases could be made without authorization from the proper level of management. Recommendation: We recommend that for all capital purchases, especially for projects that utilize federal funding, formal authorization is obtained from the appropriate level of management. Additionally, it is recommended that the signed authorization forms be retained in a location that is easily accessible when requested.Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation created a central shared location for all signed capital authorization forms to be kept electronically for reference.

Finding 2022-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted two (2) tenant files (which provide eligibility and reporting information) were unable to be provided. Additionally, we noted four (4) tenants for which the most recent recertification was not completed on a timely basis. Also noted was one (1) tenant file that did not contain the required income verification support. In all cases previously described the HUD-50058 Family Report (OMB No. 2577-0083) (HUD-50058) forms prepared by the HACP were not completed and/or did not contain support for the calculations. All instances related to the MTW ? Housing Choice Voucher (HCV) Program. In addition, we noted the following exceptions related to the tenant recertification process: We noted two (2) instances where the application was missing or not signed, three (3) instances where the tenant files was missing a social security card or driver's license, two (2) instances where a signed lease agreement was missing and two (2) instances where a signed HAP contract was missing. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the HUD's hierarchy of income verification. In fiscal year (FY) 2022 the HCV Department had a significant turnover in line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP along with other national Agencies continue to experience. In addition, the HACP retained the services of CVR and Associates to train newly hired staff on all aspects of the HCV Program, to include and not limited to recertifications, contracts, interims, and rent increases. The HACP will continue managerial and internal audits by the HACP Internal Compliance Department to reduce the necessity of corrections subsequent to the initial submission. The HACP continues to: ? Send notices regarding re-certifications 120 days in advance of the due date, ? Require Managers to review reports to assure timely submission of re-certifications, ? Utilize the Internal Compliance (IC) Department to review and sample files from the Occupancy and the HCV portfolio, ? Make corrections when discovered, ? Make payment adjustments to participant accounts when errors are discovered and corrected. ? The HACP will offer periodic staff training on re-certification, ? The HACP offers participants the use of technology to complete paperwork. During FY 2022, the HACP was closed to the public. In July of 2023, the HACP opened a "One Stop Shop" that is open to the public from 8 a.m. to - 4:30 p.m. daily. The One Stop Shop has is staffed with four (4) full-time staff members to receive information from participants and landlords to provide timely customer service. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.

2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date ? Management has begun the corrective action and is expected to have additional internal controls and training done by December 31, 2023.

Quarterly Reporting The State concurs in part with the condition and recommendation. A unique challenge with ERA reporting has been changes in the U.S. Treasury portal for that program, which have impacted the State?s ability to download and provide copies of past reports that have been submitted. In addition, this issue in the reporting portal has been inconsistent, as some previously submitted reports were made accessible by Treasury, while others were not, which resulted in the State being able to access some requisite materials but not others. The State did not have documented procedures to ?pull down? copies of reports it had submitted to Treasury because the State has otherwise been able to rely on access to its previously submitted reports within reporting portals in order to enable the testing required during audit for the relevant periods. Meaning, in the State?s experience with COVID-19 related federal funds reporting, it has been able to access and download past reports for purposes of audit. However, also noted above is that the Treasury portal was recently revised and updated to allow for accessing previously submitted ERA reports that were not otherwise available (the communication from Treasury acknowledging this change was provided by the State). However, the reporting portal change did not take place in time for the State?s auditors to reasonably conduct the necessary testing. The State did provide the data and materials it reported to Treasury for the relevant periods, but auditors were unable to test and validate that data because the State could not access and provide a copy of what was actually uploaded into the portal. Nevertheless, to avoid any such potential issues in the future, the State has already implemented a procedure that involves downloading copies of reports as soon as they are submitted and taking screenshots of portions of the portal where perceived necessary to support what the State has submitted to Treasury. This updated procedure will be memorialized in the program?s transaction processing memo during its next update. Monthly Reporting The State concurs in part but has already implemented related corrective action in line with the recommendation above. The State would also like to note that as part of the ERA reallocation process U.S. Treasury has relied on both quarterly and monthly reporting, and that the State has continued to engage in thorough monitoring of its subrecipient and receives regular reports from that subrecipient, including weekly, biweekly, and quarterly data, which also includes quality control reports. This is inclusive of the monthly reports that were required by U.S. Treasury at one time but no longer are. The State reviews and then discusses reports received at standing, calendared, weekly meetings with the subrecipient and often engages in e-mail correspondence concerning those reports, especially if any questions concerning the data provided arise. However, the State has acknowledged that its documentation of those weekly conversations needed to be more formally memorialized. During the current fiscal year, the State began providing agendas and summaries of topics discussed during the weekly check-ins and will ensure that the program?s transaction processing memo adequately documents this requirement and procedure. The very nature of this program and U.S. Treasury?s facilitation of it has required the State and its subrecipient to stay in close contact, make regular decisions on strategies and policies within the program, and closely consider data relative to it. Anticipated Completion Date Quarterly reporting - Corrective action relative to acquisition of submitted federal reports has already been implemented and this revised procedure will be memorialized in the transaction processing memo for the program during its next update in Q1 2023. Monthly Repotting - Corrective action relative to documentation of weekly meetings was already complete as of the State?s response to this finding, and the State will ensure that the transaction processing memo for the program reflects these measures during its next update in Q1 2023. Contact Person Chase Hagaman, Lisa Cota-Robles, and Emily Larson

Vendor?s eligibility was reviewed but not formally documented. A spreadsheet will be documented when vendor?s eligibility are reviewed. Babette L. Donlon District Treasurer 1/23

Finding 2022-002, Special Tests and Provisions a. Program Information: Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 b. Criteria: The NSCHC must be conducted, reviewed, and an eligibility determination made by the grant recipient or subrecipient based on the results of the NSCHC no later than the day before a person begins to work or serve on a NSCHC-required grant. The grant recipient must maintain adequate documentation of individual NSCHC grant records to include evidence that all required components (NSOPW, State(s), and FBI checks) were completed and on file (45 CFR ?2540.206). c. Condition: CSE did not have completed NSOPW documentation on file for two individuals before they began working or serving on the grant. Response: The CSE Director of Human Resources and project management will review and update existing policy as necessary and ensure that all required components of the NSCHC are completed by requiring the NSCHC Documentation Checklist to be: 1) completed at least one day prior to the person working or serving on the grant and 2) retained at the program and/or personnel level as appropriate. Contact person(s) responsible for corrective action: 1. Vance Kelly, Director of Finance and Accounting 2. Michele Flowerdew, Director of Sponsored Programs Administration Anticipated completion date: December 31, 2022

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: This is not a "non-compliance" finding, however, management and the Board understand that internal controls and best management practices need to be strengthened. Management will review job descriptions and evaluate the number of staff needed to strengthen internal controls. Policies and procedures will be reviewed and adopted to segregate duties for best management practices in internal controls given the size of the organization we are. If the U.S. Department of Housing and Urban Development have questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Karla Shriver Managing Board Member Tri-County Senior Citizens and Housing, Inc.

U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-003: Eligibility of Participants (ASU) TRIO Cluster - Assistance Listing No. 84.047 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To identify the possibility of noncompliance, the Office of Grants and Contracts staff reviewed prior emails. It was noted that we inadvertently did not respond to the updated testing (follow-up) email of April 26, 2023. Inherently, under the assumption it was duplicate request previously fulfilled, the email was disregarded. As a preventive measure, we will ensure that all federal grantor requests and requirements are thoroughly examined and submitted in a reasonable and timely manner. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 18, 2023. If the Department of Education has questions regarding this plan, please call Sabrena Johnson at 601-877-4711.

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Compliance Recommendation: The Organization should implement a policy of requesting secondary review of payment requests for meals served by a responsible individual as a means of reducing the likelihood of error. Action Taken: The CACFP administrator will process the eligibility status of the families based on the CACFP intake forms. The Finance Manager will review the categorization of the families for accuracy. The Director will use the categorization of families, Free Meals, Reduced Meals and Paid Meals, to process the monthly reimbursement claim.

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Significant Deficiency Recommendation: An individual knowledgeable of the Federal program requirements should be assigned the responsibility of reviewing the periodic request for payment prior to submission. Action Taken: The Director and the Finance Manager will attend the CACFP conference in April 2023 to become more knowledgeable in the program's requirements. The Finance Manager will review the monthly reimbursement claim and sign off on its accuracy before the Director finalizes the submission.

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 2 files were missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.

During the 2022 grant year for the Temporary Assistance for Needy Families Grant # 93.558, the grantor implemented a new reporting tool, the SAFE Program Client Agreement Form (PCAF). The effective date of this new form requirement was on or about April 1, 2022. In April and May, while the PCAF process was in its infancy, two small assistance expenditures were charged to a Catholic Charities credit card. In our accounts payable file supporting the payment of these charges, one charge was supported by a PCAF, but the PCAF lacked an approval signature from an authorized supervisor. The second charge was not supported by a PCAF. In both instances, the credit card package was approved in total by an authorized supervisor and the grantor approved the drawdown package that included these expenditures without comment. We believe that these two instances were start up exceptions and not reflective of our compliance with the procedure on an ongoing basis. The procedures for processing charges to this grant have been fully implemented and the team that administers the TANF grant has been fully trained in the proper documentation procedures regarding documenting the PCAF. We are confident that this training is sufficient to ensure compliance with the documentation requirements of the grantor and that our training procedures for any future documentation changes will help ensure a smooth incorporation of new requirements.

Finding: An Administrative Review for Dierks School District was completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) in February 2022. The review noted the high school meal counts for breakfast and lunch were not consolidated and daily rosters for lunch at the elementary school were inaccurately counted on the January 2022 claim for reimbursement. This resulted in an under claim of $3,354 for breakfast and $12,494 for lunch. In addition, the review noted the District was talking lunch counts in the classroom prior to the lunch service rather than at the point of service. During our examination of the March and May 2022 claims for reimbursement, we noted the number of meals reported was overstated by 34 for breakfast and 42 for lunch resulting in a combined over claim of $280. The District will thoroughly review the data during the posting of monthly account eligibility reports and daily record forms to the monthly claim for reimbursement. Person responsible for the Corrective Action Plan: Kayla Jones Business Manager, Federal Programs Manager 870-286-2191, 227 Kayla.jones@dierksschools.org

2022-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended August 31, 2022 Condition: During our student file testing, we noted one student out of 40 did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be an instance of non-compliance with the Eligibility Compliance Requirement. Corrective Action Plan: Our office has updated the document letter template to automatically input the date of creation. The office will also ensure that the letters are generated promptly when informed of student withdrawal. The office will also periodically review withdrawn students to verify exit notification was sent. Responsible Person for Corrective Action Plan: Director- Marc Yambao Assistant Director- Josie Extrom Implementation Date of Corrective Action Plan: 10/27/2022

2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the move-in EIV was not run within 90 days of move in and that this is no in compliance with the requirement to maintain HUD tenant lease files per the HUD Handbook 4350.3. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management staff have been trained on the requirements to run EIV reports in accordance with the HUD Handbook. Staff have included a note to file explaining the deficiency in the tenant file and will ensure that EIV reports are ran as required moving forward.

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Each individual project under this program has a specified work deadline, which may be extended at the discretion of FEMA. RESPONSE: The County has requested an extension related to the FEMA work, but as of the date of the report, the extension has not been approved. Effective June 26, 2023, Rett Daniels, Deputy County Administrator, and Sarah Sun, Budget Director, will continue to seek and obtain the proper extensions needed for the FEMA project in question.

Corrective Action Plan For the year ended September 30, 2022 U.S. Department of Housing and Urban Development: Housing Authority of the City of Salem respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Costs Finding 2022-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria:Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 2,723 Section 8 Housing Choice Vouchers units and 123 Mainstream Vouchers units. Of a sample size of forty-seven (47) tenant files, the following was noted: ? Lead based paint form was missing in 14 files ? Annual inspection report was missing in 1 file Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation:We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority accepts the recommendations of the auditor and has issued the following directives to staff in order to prevent future recurrence of similar issues: ? Administrative Advisory 2023-02 ? This Administrative Advisory requires staff, effective June 12, 2023, to obtain the Lead Based Paint (LBP) Disclosure form for any new leases / moves related to units built before 1978, as well as requiring staff to review files at annual recertification and request the LBP Disclosure form for those units built prior to 1978 as part of the recertification process. Using this method, all LBP disclosures shall be present in tenant files by the end of calendar year 2025 (SHA is moving to biennial recertifications as part of its Moving to Work Initiative). ? Administrative Advisory 2023-03 ? This Administrative Advisory directs staff to ensure that original applications and initial eligibility documentation are scanned when files are archived, or new volumes are created. Additionally, staff have been advised to pull the original application and initial eligibility forward into new volumes. If the original application and initial eligibility information are found to be incomplete or missing at the time the file is archived, staff have been instructed to document the file and replace the missing information with the best available documentation to demonstrate date of original application and that initial eligibility criteria were met. Due to the conditions of the COVID-19 pandemic, SHA was unable to contract a third party inspector to conduct inspections of units that it owns and operates, as required by HUD regulations. This led to a gap of more than 24 months between an initial inspection and a biennial inspection for a resident living in a SHA-owned unit. Inspections of SHA-owned units have since been completed under an agreement with a neighboring housing authority and will continue to be completed in accordance with HUD regulations and requirements going forward. Melanie Fletcher will be responsible to implement this corrective action by September 30, 2023.

2022-002 Internal Controls over Documentation in Tenant Files We will implement controls and procedures to ensure proper verification of tenant information and rent calculations are performed. We will also implement a review process to detect errors timely. Date of completion: Ongoing

Corrective Action Plan For the Year Ended September 30, 2022 Section II - Financial Statement Findings: None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Michael Best Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Proposed Completion Date: Immediately

Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Persons: Diana Dimas, Registrar?s Office Cristen Alecia, Office of Financial Assistance Current Status: Correction of this finding is in-progress. Anticipated Completion Date: December 31, 2023 Condition: The University of the Incarnate Word did not accurately or timely report student status changes to the NSLDS for 6 out of 60 students selected for testing. Identification of Repeat Finding: 2021-001, 2020-001, 2019-002 While the condition reported above is considered a repeat finding, it is important to note that the errors are different this year and that these findings are not a reflection of the university ignoring previous findings or failing to make changes, but rather a reflection of the complexity of enrollment reporting. There were no inaccurate or untimely attendance level changes, and the official withdrawals were reported accurately and timely. In this year?s errors, we had a student who graduated outside of a normal conferral date, causing them not to be reported during our normal degree conferral report to NSC. The Registrar?s Office is putting changes in place to either eliminate out-of-cycle conferrals, or increase the number of conferral and reporting dates to effectively capture all graduates. We know that only 6 students were caught up in this out-of-cycle graduation, as it was a specific exception for the School of Osteopathic Medicine, and is not a wide-spread issue. We had two unofficial withdrawals reported later than 60 days ? at 69 and 70 days. While the withdrawal and the changes were processed timely, the timing of the roster from NSLDS compared to the submission to NSC caused the report not to be acknowledged until after the 60 days had passed. The Office of Financial Assistance is researching the option of manually reporting unofficial withdrawals outside of the monthly reporting cycle in order to eliminate this problem. The Registrar?s Office will review the roster and NSC submission schedules to see if changes need to be made in order to better align reporting dates. We had three students inaccurately reported as withdrawn for the summer semester. These students were at least half-time in the preceding Spring and the following Fall, and therefore were not required to be reported as withdrawn. The Office of Financial Assistance and the Registrar?s Office will work together to research options in Banner and with NSC. It may be necessary to create a separate withdrawal code to identify summer withdrawals that should not be reported as withdrawn, and create a report to monitor the fall enrollment for these students in case they later withdraw from Fall and transition to a withdrawal which must be reported. The Banner system alone does not allow for the complicated logic mandated for summer reporting in the NSLDS Enrollment Reporting Guide. Our offices will continue to work in partnership to resolve these enrollment reporting issues. Cristen Alicea Director Office of Financial Assistance 210.805.1238 gimenez@uiwtx.ed www.uiw.edu/finaid Diana Dimas Associate Registrar Registration and Technology Office of the Registrar 210.832.5484 dimasd@uiwtx.edu www.uiw.edu

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Towers Orlando, FL (? Project of Catherine Booth Residence, Inc., a Florida Corporation) HUD Project No.: 067-EE054-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The late completion of the audits for fiscal years 2020 and 2021 has contributed to management not getting the budgets for the new fiscal years submitted and approved by HUD timely. As a result, management did not have access to the EIV system for a period of time so that they could verify income. This issue is anticipated again in fiscal year 2023 because of the late submission of the fiscal year 2022 budget which required the fiscal year 2021 actual data. b. Action(s) Taken or Planned on the Finding The late completion of our audits for fiscal years 2020 and 2021 has contributed to our not getting our budgets for the new fiscal years submitted and approved timely. Therefore, Management did not have access to the Enterprise Income Verification (EIV) system [the system used to access Social Security information and Health and Human Service information] for a period of time so that they could verify income. This issue is anticipated again in fiscal year 2023 because of the late submission of the fiscal year 2022 budget which required the fiscal year 2021 actual data. Steps are being taken to have the fiscal year 2022 audit completed in a reasonable timeframe, and we do not anticipate the same problem going forward. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. 2021-001 In process. See finding 2022-001. 2. 2021-002 Cleared.

Findings: 2022-001 MISSISSIPPI FOOD NETWORK Name of Responsible Official: Theodora Ann Rowan, Director of Accounting/Information Technology Anticipation Completion Date: 06/30/2023 Network's Response: The Network plans to enhance an existing internal control to ensure the agency files are complete with all the required documentation. The Accounting Department will perform a quarterly review of the files on a rotation basis. Subsequent to June 30, 2022, the Network hired a new Director of Accounting/Information Technology who will be responsible for this internal control.