Corrective Action Plans

Finding 2025-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2025-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2025-003 Name of contact person: Toby Hinson, Finance Director The County received a large amount of Utility invoices in July and August that were for services received prior to June 30th. Staff will monitor the Utility Fund budgets more closely going forward to better project the expenditures at year-end to provide more accuracy in preparing the last budget amendments for the year. Immediately. Section III - Federal Award Findings and Question Costs The County will make it a pratice going forward to make sure subsidary accounts receivable ledgers agree to the balance sheet. Immediately. Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings Toby Hinson, Finance Director Wendy Rachels, Tina Sanders, Sherrie Rush - Medicaid Unit Supervisors; and Michelle Richardson - Medicaid Quality Assurance Specialist. P| 704.986.3611 F| 704.986.0081 www.stanlycountync.gov Finance 1000 N. First Street, Suite 10B, Albemarle, NC 28001 186Corrective Action Plan For the Year Ended June 30, 2025 Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Question Costs (continued) Corrective Actions for Findings 2025-003 also applies to State requirements and State Awards. Conducting unit-wide refresher sessions and one-on-one coaching on critical verification requirements (e.g., income, assets, vehicles, life insurance, and transfer reviews) and proper use of system tools and reports for workload management. Strengthening documentation standards in the eligibility system and establishing routine supervisory checks at recertification. Implementing monthly monitoring of extension reports and ensuring recertifications are completed promptly. Enhancing quality assurance reviews, immediate follow-up on discrepancies, and reinforcing income calculation protocols across intake and ongoing units. All corrective measures are actively underway, with training completed by November 2025. Section IV - State Award Findings and Question Costs P| 704.986.3611 F| 704.986.0081 www.stanlycountync.gov Finance 1000 N. First Street, Suite 10B, Albemarle, NC 28001 187

Finding 2025-001 Federal Program: Child Nutrition Cluster AL NO.: 10.553, 10.555 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Eligibility Views of the Responsible Officials: Starting in the 2025-2026 school year, the Child Nutrition annual application process will be done online, Before being finalized, it will be required for the Food Service Director to attach an electronic signature. All applications will be stored online for easy retrieval and less risk of misplacement or loss. Any paper applications that are submitted will be reviewed and manually signed by the Food Service Director. Paper applications will be filed in the Director's office. Contact person: Robin Kluesner Anticipated Completion Date: August 22, 2025

Program: Housing Choice Voucher (HCV) Program Finding No. 2024-001 Housing Choice Voucher & Emergency Choice Voucher, ALN #14.871 Compliance Requirement: Eligibility Type of Finding: Noncompliance, Significant Deficiency Corrective Action Overview The Authority acknowledges the finding and agrees that improvements are necessary to strengthen oversight and quality control of the annual recertification process. The Authority is committed to ensuring full compliance with HUD regulations and its Administrative Plan by implementing enhanced procedures, staff training, supervisory review, and ongoing monitoring. ________________________________________ Corrective Actions 1. Standardization of Recertification Process The Authority will update and standardize its annual recertification procedures to ensure that all required steps and documentation are completed consistently and in accordance with HUD regulations and the Administrative Plan. This will include the use of a standardized recertification checklist for each household file to verify that all required income verifications, third-party documentation, rent calculations, utility allowances, and eligibility determinations are obtained and retained. 2. Enhanced Supervisory Review and Quality Control The HCV Program Manager or designated supervisor will conduct a mandatory secondary review of all annual recertifications prior to final approval. This review will confirm that required documentation is complete, accurate, and properly filed before Housing Assistance Payments (HAP) amounts are finalized. Supervisory review will be documented and retained in the tenant file. 3. File Remediation and Backlog Review The Authority will conduct a comprehensive review of all active HCV participant files to identify missing or incomplete annual recertification documentation. Where deficiencies are identified, staff will obtain missing documentation and correct tenant rent and HAP calculations, as necessary. Any discrepancies identified during this review will be documented and resolved in accordance with HUD guidance. 4. Staff Training and Technical Assistance All HCV staff involved in the recertification process will receive refresher training on HUD annual recertification requirements, file documentation standards, and Administrative Plan provisions. Training will emphasize income verification requirements, timeliness standards, and proper file maintenance. Training completion will be documented and retained for monitoring purposes. 5. Ongoing Monitoring and Internal Audits The Authority will implement periodic internal file reviews, including quarterly quality control sampling of HCV recertification files, to ensure continued compliance. Results of internal reviews will be documented, deficiencies will be addressed promptly, and corrective actions will be tracked to completion. ________________________________________ Responsible Staff • Executive Director: Oversight and accountability • HCV Program Manager: Implementation of corrective actions and supervision • HCV Specialists: Completion of recertifications and file documentation • Quality Control Reviewer (or Designee): Ongoing monitoring and file reviews ________________________________________ Implementation Timeline • Within 30 days: o Implement standardized recertification checklist o Begin supervisory review of all annual recertifications • Within 60 days: o Complete staff refresher training o Begin file remediation review of active HCV participant files • Within 90 days: o Complete file remediation o Implement quarterly internal quality control reviews Expected Outcome Implementation of these corrective actions will ensure that annual recertifications are completed timely and accurately, required documentation is properly maintained, and tenant rent and HAP determinations are fully supported. These measures will strengthen internal controls, reduce compliance risk, and improve the Authority’s ability to demonstrate adherence to HUD regulations and its Administrative Plan.

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: Two instances were identified where the participant was underpaid based upon eligibility for one month. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on how to calculate eligibility, and to ensure proper documentation is retained when there are barriers to determining that eligibility. Anticipated Completion Date: December 31, 2025

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Internal Controls Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will establish a proper system for internal controls and develop procedures to ensure free and reduced guidelines are reviewed by the Corporation Treasurer. The school corporation will establish a proper system for internal controls and develop procedures to ensure EFTs are reviewed by the Director of Operations. Anticipated Completion Date: Immediately 12/08/2025

2025-007 – ALN 14.850 – Public Housing Operating Fund – Eligibility – Other Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025

December 29, 2025 Bay County Council on Aging, Inc. Management’s Corrective Action Plan For Fiscal Year Ended March 31, 2025 Finding Number: 2025-001 Planned Corrective Action: On March 31, 2025, the Department of Commence changed software vendors. In this system the program gives a suggested benefit amount that the household will receive. The Organization's staff member has to confirm the commitment, but the software will not allow a household to receive more than they are eligible for. Per the requirements of the new software system, the client is responsible for completing the application and uploading any required supporting documentation. The Organization is responsible for verifying the information is correct based on the supporting documentation prior to the release of the funds to the client. Anticipated Completion Date: 3/31/2025 Responsible Contact: Karen Coffman

Condition: Tenant rent and tenant assistance were not calculated correctly and or lacked recertification paperwork. Action Plan: Management will implement a formal procedure requiring that all tenant income and expense calculations be reviewed by the Director of Affordable Housing for final approval. This secondary review will verify accuracy, completeness, and compliance with HUD/PRAC requirements. Documentation of the review will be maintained in the tenant file. This procedure will be implemented immediately and applied to all future certifications and recertifications. Completion Date: 3/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

State Agency: Office of Temporary and Disability Assistance Program Name: Low-Income Home Energy Assistance ALN #: 93.568 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 402-0148 E-mail Address: Thomas.Cooper@otda.ny.gov Audit Report Reference: 2025-005 Anticipated Completion Date: 9/30/2026 Corrective Action Planned: Office of Temporary and Disability Assistance (OTDA) Home Energy Assistance Program (HEAP) policy manual was provided to the auditors on June 13, 2025, “applications and documentation, including notices must be retained for a period of six program years, including the current program year for Regular, Emergency, Cooling, and Clean and Tune”. This control is tested yearly during annual reviews, as indicated in the written procedure that was provided to the auditors on June 23, 2025. In addition, HEAP’s record retention policy is included in Eligibility and Certification Trainings that are required by new Department of Social Services staff and reinforced through online trainings. The enclosed finding involved a case with Albany County, which was last reviewed by the OTDA HEAP Bureau in 2023. As a result of that audit, OTDA HEAP required a Corrective Action Plan (CAP) to be submitted to the Bureau for several issues including incomplete case records. Albany County’s CAP was submitted to the Bureau and approved on July 29, 2024. In response to Albany County’s 2024 CAP and the finding identified in the Single State Audit, OTDA will review districts during the upcoming 2025-2026 monitoring review. Any findings related to the Albany County review will be conveyed to the Albany County Commissioner of the Department of Social Services and require a CAP, if necessary. Additionally, in 2025 the HEAP Bureau refined its CAP approval process and developed new follow-up procedures to ensure districts are taking adequate steps to successfully execute their CAP.

State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Auditor 3 Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-002 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: New York State Education Department (SED) ACCES-VR began doing quarterly data validation reviews prior to RSA 911 submission in early 2025. ACCES-VR is also working on updating the RSA 911 Reporting Data Validation policies and procedures to address this request from the RSA monitoring visit in 2024.

State Agency: Office of Children and Family Services Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.hahn@ocfs.ny.gov Audit Report Reference: 2025-001 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The New York State Commission for the Blind (NYSCB) opens and maintains cases of blind and visually impaired individuals who apply for vocational rehabilitation and low vision services. Participants can apply and receive services multiple times, which can result in reporting more than one cycle on the RSA-911. In some cycles, the cases were open for more than 10 years, so the original application date is reflected on the RSA-911. These instances resulted in missing signatures on applications or Individualized Plans for Employment (IPE). The NYSCB has implemented a process that requires each Senior Vocational Rehabilitation Counselor (SVRC) to select 5 cases per month to complete an internal case review. There are two Internal case review forms used- one is for the case to be reviewed at IPE development or re-development and the other form is for the case to be reviewed at placement/case closure. If the SVRC finds documentation or signatures missing, they will notify the Vocational Rehabilitation Counselor (VRC) of the missing information by providing the completed form with their comments and follow up required. This process will continue. NYSCB will be providing further training to VRCs who complete applications and develop IPEs to emphasize the importance of having the participants sign the required forms. In addition, NYSCB will be providing training to the supervisors (including SVRCs and District Managers) in each district office when applications are taken by telephone to provide reasonable accommodations to our blind participants. Senior management will develop a written protocol which each district will be required to follow for how to manage accepting applications and signatures when cases are assigned to VRCs.

We will review tenant’s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by February 28, 2025.

2025-004 Eligibility Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure all applications are maintained and the file checklist is completed. Completion Date – Fiscal year 2026

Eligibility - Qualified Opinion Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 600tenants, a total of 25 tenant fi les were selected for testing and the following deficiencies were noted: • Nineteen files did not have an annual recertification completed within the fiscal year, • Six files had an annual recertification completed over 12 months after the previous recertification, • One file was missing an annual inspection, and • One file was missing a QC checklist. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor's sample. Action Taken by: Corrective actions were implemented effective October 1, 2025, with all identified file deficiencies corrected by November 30, 2025. Ongoing monitoring, supervisory review, and internal quality control procedures are in place to ensure continued compliance. Description of Corrective Action: The Housing Authority of the City of Fort Myers reviewed and corrected deficiencies identified in the auditor's sample files where possible and evaluated the broader tenant population for similar issues. Standard Operating Procedures were reinforced, electronic file requirements were implemented, and mandatory quality control checklists were enforced for all tenant files. Quantitative performance metrics, including error-rate tracking, were added to staff evaluations. Supervisory oversight was strengthened through periodic one-on-one reviews, weekly staff meetings focused on regulatory compliance, and targeted training. Internal QC reviews will be conducted on no less than 10 percent of tenant files annually, with additional review assigned to staff with elevated error rates. Staff will continue to participate in ongoing HUD and programspecific training, including HCV, PBV, HOTMA, and NSPIRE requirements. Public Housing Program Clarification (Finding 2025-002): As part of the Authority's Public Housing conversion activities, all Public Housing residents have been relocated and are being recertified under their applicable new housing assistance programs. Recertifications are being completed in accordance with the requirements of the receiving programs. The staff training, quality control measures, supervisory oversight, and recertification process improvements described under Finding 2025-001 apply equally to the Public Housing recertification corrections and ongoing compliance efforts.

2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-001 - Missing Information from Tenant Files Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-001 - Missing Information from Tenant Files Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-001 - Missing Information from Tenant Files Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

2025-001 - Missing Information from Tenant Files Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing