Corrective Action Plans

Management?s Response: We agree with the following findings. Finding 2022 ? 005 NHA has hired a Front Desk staff member to conduct the routine task of the front desk. Over the next several months this staff member will be trained to take over additional duties to provide the agency with better internal controls. As an Agency we will continue to more forward towards better internal controls by creating checklist, spreadsheets, and policies to assure the work being processed here at Newton Housing Authority is complete and accurate.

Finding Number: 2022-001 ALN, Federal Agency, and Program Name - Student Financial Assistance Cluster-Federal Direct Student Loan Program ALN 84.268 Condition: The College was not sending notifications meeting the required criteria during the year. Planned Corrective Action: The College has updated notifications to include the required elements beginning in the Fall 2022 semester. Contact person responsible for corrective action: Nicole Hatter Anticipated Completion Date: 11/22/2022

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 4 reporting required an organization to illustrate how PRF and ARP funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2022 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management properly incurred and reported reflected expenses within the period of availability; however, the quarterly expenses reported on the portal submission did not reflect the actual quarter in which the expenses were incurred. Planned Corrective Action: Management will continue to refine its processes to more diligently review expenditures to ensure accurate reporting of expenses by quarter in future reporting. Planned Completion Date: December 31, 2023 Person Responsible: Chase Dudzinski, Chief Financial Officer

FINDING 2022-001 Material Weakness - Reporting Contact Person Responsible for Corrective Action: Julie Flores Contact Phone Number: 765-382-3779 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Controller?s Office will send the monthly appropriation reports for transportation to the Administrative Assistant (AA) and to the Transportation Manager to review and reconcile. After the monthly report has been reconciled by the transportation Administrative Assistant, it will be initial and dated by the AA, the work will be forwarded to the grant administrator, transportation manager and controller?s office. The Controller?s Office will review to ensure accurate information was forwarded to the grant administrator. These changes will be reflected in the City of Marion?s Internal Control Policy. Anticipation Completion Date: 09/01/23

Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The OMB Approved Award No. 1505-0271 requires that reports submitted to the federal awarding agency include all activity of the reporting period, and are supported by applicable accounting or performance records. The County of Orange (the County) must submit quarterly Project and Expenditure Reports that contain costs incurred during the covered period. Critical information includes: ? Obligations and Expenditures o Current period obligation o Cumulative obligation o Current period expenditure o Cumulative expenditure ? Subawards ? Detailed information on any loans issued; contracts and grants awarded; transfers made to other government entities; and direct payments made by the recipient that are greater than $50,000. For amounts less than $50,000, the recipient must report in the aggregate for these same categories of loans issued; contracts and grants awarded; transfers made to other government entities and direct payments made by the recipient. Condition: Expenditure information was materially different from expenditures reported on the SEFA. This was due to the County identifying additional expenditures after year-end, related to the June 30, 2022 fiscal year. Cause: The County prepared the Project and Expenditure Reports as of a point in time, but internal controls did not allow for consistent reporting or expenditure recognition, to avoid material variances. Effect: Expenditure information in the Project and Expenditure Reports for December 2021, March 2022, and June 2022 reflected modified cash basis expenditures at a point in time, but contained material differences from the amounts included in the SEFA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical sample of three (3) out of four (4) Project and Expenditure Reports submitted during the year were selected for reporting testing. The cumulative impact is as follows: ? Cumulative expenditure o Reported - $89,613,061 o Per audit/supporting records - $296,907,350, a difference of $207,294,289 Repeat Findings from Prior Years: No. Recommendation: We recommend the County enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements, and updated timely if revisions are made by the County, to avoid material variances to the underlying expenditures reported on the SEFA. Management Response and Corrective Action: Auditor Controller: 1. Person Responsible: Bertalicia Tapia, Financial Reporting & Mandated Costs (FRMC) Manager 2. Corrective Action Plan: While the County reconciles the Project and Expenditure Reports filed with the US Treasury to the County?s accounting records, a temporary difference between the reported amounts on the SEFA and US Treasury reports was caused by a one-time permitted adjustment to reallocate expenditures for government services subsequent to filing the US Treasury reports. While currently in compliance with US Treasury reporting guidelines, the County will reflect the permitted adjustment on its subsequent quarterly Project and Expenditure Report due to the US Treasury on April 30, 2023. 3. Anticipated Implementation date: April 30, 2023

Finding Number: 2022-007 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) and COVID-19 HOPWA Condition: Original Finding Description: In conjunction with eligibility testing, instances of noncompliance specific to the rental assistance calculation were identified. Contact Person Responsible for Corrective Action: Denise Fair and Angelique Tomsic Anticipated completion date: July 2023 Planned Corrective Action: In FY23, the City implemented a review of 100% of clients who received subsidy services. The intensive review is being performed to help ensure all required documents are saved and accurate. A corrective action plan will be documented and further reviews put in place to help ensure compliance and consistency for all rental calculations. The city will also continue to work with its contractor on process improvements. In addition, as part of the AFCAP process, the City will work with the department to perform internal reviews to help ensure processes are being followed

Finding Number: 2022-006 Federal Program, Assistance Listing Number and Name: ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Condition: Original Finding Description: The City of Detroit did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were performed by a contractor for the program. Contact Person Responsible for Corrective Action: Denise Fair Anticipated completion date: July 2023 Planned Corrective Action: The City will implement controls to ensure that Health Department provides oversight of the contractor and the participant eligibility process. The Health Department has hired a WIC Program Director who will monitor participant eligibility compliance and ensure that eligibility policies and procedures are maintained and followed. Through the AFCAP project process, the City will also review the contract in detail to help ensure full compliance

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan Health Medical Center (LHMC) as of December 31, 2020. When LHMC calculated their lost revenues, they included HC's revenue for both 2020 and 2021 instead of only the 2021 information. This resulted in LHMC reporting higher lost revenue than the detailed reports supported in Period 1. This also affected the lost revenues reported in Period 2 for LHMC. HC filed its own report for Period 1, which included their revenues for 2019 and 2020. Zeros were entered for 2021, which resulted in reporting higher lost revenues than the detailed reports supported in Period 1. Responsible Individuals: Craig Lambrecht, CEO and Cole Turner, CFO. Corrective Action Plan: The lost revenue calculation will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: 3/31/2023

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a negative revenue for the quarter. As the HHS reporting portal would not allow negative amounts to be entered, a zero was entered into the HHS reporting portal. These negative amounts should have been offset to other quarters or other revenue line items, but were not, which resulted in higher revenue amounts being reported than the detailed reports supported. Responsible Individuals: Craig Lambrecht, CEO, and Cole Turner, CFO Corrective Action Plan: The lost revenue calculation for these three locations will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: 3/31/2023

CORRECTIVE ACTION PLAN The Rockport Housing Authority (RHA) acknowledges the findings in our annual audit completed by Marcum. We will implement the following to resolve the current issues: Federal Awards - Section 8 Housing Choice Voucher Program Instances of Income, Asset, or Medical Miscalculation or Insufficient Verification RHA has already put together a checklist to make sure that all items are collected and calculated properly. All annual re-examinations are currently up to date. In addition, the Executive Director will periodically select files to audit. Incorrect Payment Standard RHA has noted on future calendar to have the Board of Directors approve Payment Standards within 30 days of HUD releasing the rates. RHA's HCV Specialist will be notified immediately of the new rates to enter into PHA web and begin using with Annual and Interim certifications. This item has been added to the file checklist. Utility Allowance The Utility Allowance was add to the file checklist and will be reviewed during each annual and interim exam to assure that the proper amount is given to each Section 8 participant. RHA did experience some significant staffing changes over the last 18 months with both Executive Director and HCV Specialists. An interim Executive Director is currently in place and keeping a watchful eye on all items. In addition, a new HCV Specialist has been on board since February and RHA was able to secure an experience Section 8 consultant to train the new associate. Person Responsable for Corrective Action: Marie Mathes, Interim Executive Director Planned Implementation Date: Already complete.

CORRECTIVE ACTION PLAN The Rockport Housing Authority (RHA) acknowledges the findings in our annual audit completed by Marcum. We will implement the following to resolve the current issues: Federal Awards - Section 8 Housing Choice Voucher Program Instances of Income, Asset, or Medical Miscalculation or Insufficient Verification RHA has already put together a checklist to make sure that all items are collected and calculated properly. All annual re-examinations are currently up to date. In addition, the Executive Director will periodically select files to audit. Incorrect Payment Standard RHA has noted on future calendar to have the Board of Directors approve Payment Standards within 30 days of HUD releasing the rates. RHA's HCV Specialist will be notified immediately of the new rates to enter into PHA web and begin using with Annual and Interim certifications. This item has been added to the file checklist. Utility Allowance The Utility Allowance was add to the file checklist and will be reviewed during each annual and interim exam to assure that the proper amount is given to each Section 8 participant. RHA did experience some significant staffing changes over the last 18 months with both Executive Director and HCV Specialists. An interim Executive Director is currently in place and keeping a watchful eye on all items. In addition, a new HCV Specialist has been on board since February and RHA was able to secure an experience Section 8 consultant to train the new associate. Person Responsable for Corrective Action: Marie Mathes, Interim Executive Director Planned Implementation Date: Already complete.

FINDING 2022-003 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New Internal Controls will be implemented, with review of the COIVD-19 annual report prior to submission with email correspondence kept as documentation. Anticipated Completion Date: 06/30/2023

Finding 2022-003 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy Wilson Contact Phone Number: 317-936-5444 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All claims submitted for federal reimbursement will be reviewed prior to submission. Control will be put in place to verify entries to sales reports through CNC website and initialed by two parties to confirm accuracy over the process. Anticipated Completion Date: Effective Immediately

Finding Number: 2022-1 Untimely and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Timeliness: Upon the completion of the Fall 2021 term, the Director of Financial Aid became aware of a deficiency regarding the tracking of attendance for students enrolled in online courses due to the higher than usual number of students will All F grades due to non-attendance. Prior to the start of the Spring 2022 semester, the Director of Financial Aid, Registrar, and Dean of Distance Education met to discuss the issue and developed a plan to require all professors of online courses to report the names of students who were not submitting assignments in their courses. The Dean of Distance Education sends multiple email reminders to professors throughout the term, and members of the Distance Education Office perform periodic spot-checks of course data to ensure that professors are performing required duties. Accuracy: All financial aid staff are encouraged to participate in as many R2T4 training events as possible but are required to participate in at least three training events (one led by NASFAA, one led by ED, and one internal training event). Additionally, performing R2T4s will become the responsibility of the entire team beginning with the Fall 2022 semester. With more staff members calculating and reviewing the data, it is believed that the potential for human error will decrease. Person Responsible for Corrective Action Plan: Timeliness: Donovan Smith (Director of Financial Aid) Accuracy: Donovan Smith (Director of Financial Aid) Anticipated Date of Completion: Timeliness: Implemented prior to Spring 2022 semester and resulted in no findings of this nature for Spring 2022 Accuracy: Implemented beginning with the Fall 2022 semester and will be completed by the end of the Spring 2023 semester

Finding 2022-002 - Continuum of Care Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fiscal year-end September 30, 2023: a. Program Coordinators will maintain all Continuum of Care Tenant files in individual file folders designated by special purpose voucher program. All loose documents will be anchored in tenant files. b. An action plan has been developed for the Continuum of Care programs to ensure that all program files are HUD, State, and GHA compliant starting with October 1, 2022, files through the current. c. Continuum of Care fiscal year 2023 (October 2022-September 2023) re- exams and interims will be caught up and complete as they become effective. All tenant files will be reviewed and compliant by FYE2023 . d. All late/overdue re-exams will be compliant by FYE2023. e. During FYE2023, the Deputy Executive Director/COO or designee will perform quality controls on all Continuum of Care tenant files processed each month prior to initialization. f. File checklist sheets will be placed in each file upon quality control review to be signed off by the Deputy Executive Director/COO or designee. g. Additional training will be required and ongoing for Program Coordinators. h. Other internal control measures will be implemented to eliminate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2023

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

Finding Number: 2022-003 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Performance Reporting Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not submit a report of Section 3 activities for a specific project to IDIS as required. Cause: The County?s policies and procedures were not sufficient to ensure that Section 3 reports were completed and submitted to IDIS as required by program regulations. Internal controls did not prevent or detect the error. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. All projects subject to Section 3 must have a preconstruction conference where Section 3 is discussed, among other required regulations. They must also submit Section 3 documentation before the project is closed- out and reimbursement is processed. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will continue to follow the established procedures going forward to ensure that all projects subject to the Section 3 requirement will be reviewed and approved for compliance prior to the approval of close-out and reimbursement. The department does have the Section 3 report for all project including this specific project, however it was not processed through the Integrated Disbursement and Information System (IDIS), which was effective July 2021. This particular report (attached) will be submitted through the FHEO Section 3 Performance Evaluation and Registry System (SPEARS). Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at (301) 883-5501.

Finding Number: 2022-002 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not report required subaward information to FSRS for first-tier subawards of $30,000 or more. Cause: The County?s policies and procedures were not sufficient to ensure that required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. DHCD will provide the Office of Management of Budget (OMB) with all subawards of $30,000 or more monthly to upload into the FSRS system. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will coordinate with OMB to upload the required data of the sub awardees receiving $30,000 or more in entitlement funds. DHCD has the necessary sub-awardee data for current and prior years to begin updating the required data. Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at 301-883- 6511.

FINDING 2022-002 Contact Person Responsible for Corrective Action: Yvonne Hoffmaster Contact Phone Number: 219 873-1404 Ext. 2004 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to ensure requirements related to the grant agreement and the reporting compliance requirements are satisfied, the City Controller will prepare the project and expenditure reports and the Assistant Controller, or the 2nd Assistant Controller will review the project and expenditure reports before they are submitted. Anticipated Completion Date: The process will begin with the reports due April 30, 2023.

Finding: 2022-002 ? Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ? ALN 93.778 Medicaid Cluster Personnel Responsible for Corrective Action: Pam Noonan, Mesa County Finance Director Anticipated Completion Date: 09/29/2023 Cause: Internal controls over the eligibility determinations are the responsibility of management. Mesa County did not follow its formal process in place for reviews of eligibility determinations. View of Responsible Officials and Planned Corrective Action: Mesa County agrees with the finding and has put together a corrective action plan for the finding. Corrective Action Plan: Mesa County was aware that they were not meeting their internal or Health Care Policy and Financing (HCPF) and Colorado Department of Human Services (CDHS) review requirements for 2022. Mesa County created a new quality control case reviews policy and procedure effective June 2023. The new policy included internal, HCPF and CDHS review requirement for all programs. In addition, MCDHS quality assurance team will be providing oversight using a tool they create to ensure review requirements are being met for each program.

2021-001 ? Internal Control Finding over Reporting Auditor Description of Condition and Effect: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement reports to report expenditures under Federal Awards. During our testing, we identified $11,884 of expenditures that were not included on the EMD reimbursement reports. As a result of this condition, the County is exposed to an increased risk of not being reimbursed for eligible expenses. Auditor Recommendation: The County should review and reconcile the EMD reimbursement reports to the County?s detailed accounting system records to ensure completeness of the reimbursement requests. Corrective Action: We agree with the finding and will implement this procedure going forward. Responsible Person: Anticipated Completion Date: September 30, 2023

2022-002 ? Reporting Contact Person Terry Hanson Corrective Action Plan The Program will implement procedures to ensure timely reporting for future report submissions. Planned Completion Date for CAP July 30, 2023

2022-001 ? Reserve for Replacement Contact Person Terry Hanson Corrective Action Plan The Program is aware of required monthly deposits to a reserve for replacement account in accordance with their regulatory agreement. Management will allow for cash flows in to account as allowable. Planned Completion Date for CAP Ongoing

Finding Number 2022-001 SPECIAL TESTS AND PROVISIONS- ENVIRONMENTAL CONTAMINANTS TESTING AND REMEDIATION ? MATERIAL WEAKNESS 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 Special Tests and Provisions - Environmental Contaminants Testing and Remediation As stated in the April 2022 Compliance Supplement, Public Housing must be decent, safe, sanitary, and in good repair. Public Housing Authority?s (PHA) must maintain such housing in a manner that meets the physical condition standards set forth in 24 CFR section 5.703 in order to be considered decent, safe, sanitary, and in good repair. Those standards address the major areas of the public housing: the site; the building exterior; the building systems; the dwelling units; the common areas; and health and safety considerations. Health and safety considerations require that all areas and components of the housing must be free of health and safety hazards. These areas include, but are not limited to, air quality, electrical hazards, elevators, emergency/fire exits, flammable materials, garbage and debris, handrail hazards, infestation, and lead-based paint. The housing must have no evidence of infestation by rats, mice, or other vermin, or of garbage and debris. The housing must have no evidence of electrical hazards, natural hazards, or fire hazards. The dwelling units and common areas must have proper ventilation and be free of mold, odor (e.g., propane, natural gas, methane gas), or other indoor air hazards such as radon. The housing must comply with all requirements related to the evaluation and reduction of lead-based paint hazards and have available proper certifications of such (see 24 CFR Part 35). For the period under audit, the PHA is required to test for and remediate environmental contaminates including but not limited to lead-based paint, radon gas, and mold to ensure that public housing met the physical condition standards for health and safety considerations set forth in 24 CFR section 5.703. Condition/Context The New York City Housing Authority (the ?Authority?) performs environmental contaminates testing and remediation including but not limited to Lead-based paint, Mold, Pest Control, Elevators, Heating and Annual Apartment Inspections. To track compliance with the Agreement executed on January 31, 2019 by and among the Authority, the U.S. Department of Housing and Urban Development (?HUD?) and the U.S. Attorney?s Office for the Southern District of New York (SDNY) and The City Of New York (the ?HUD Agreement?), the Authority maintains monthly inspection reports for the various inspections performed and provides that information to HUD, the SDNY and the Federal Monitor appointed under the HUD Agreement. Deloitte obtained the bi-annual lead-based paint compliance reports from the Authority and for the Period from February 2022 through July 2022 and August 2022 through December, 2022, we read extermination, heat outage, mold inspections, annual apartment inspections, and elevator outage reports for the months of February 2022; April 2022; July 2022; September 2022 and November 2022. During our audit, we noted that the Authority did not complete all corrective actions in the 2022 audit period and is in the process of addressing these issues Recommendation We recommend that the Authority continue to ensure that all environmental contaminates are properly remediated during the audit period through the HUD Agreement. Corrective Action Plan In January 2019, the Authority entered into the HUD Agreement to address building conditions, including conditions related to lead-based paint, mold, pests, elevators, and heating. Among other things, the HUD Agreement appointed a federal Monitor and established three new Departments ? Compliance, Environmental Health & Safety, and Quality Assurance. It also required the promulgation of action plans around these health and safety issues and other items. These action plans are publicly available at https://www1.nyc.gov/site/nycha/about/reports.page, along with other reports on health and safety issues, which detail the Authority?s efforts to inspect for and correct deficiencies associated with environmental contaminants like lead-based paint and mold. The Authority plans to continue to work to address these health and safety issues, and to work towards meeting the multi-year obligations laid out in the HUD agreement in addition to the action plans. NYCHA has recorded $3,808,843,000 of pollution remediation obligations as of December 31, 2022 which relates to costs to inspect for and correct deficiencies associated with environmental contaminants. Action Date Ongoing milestones through January 31, 2039 Final Implementation The latest in time obligation under the HUD Agreement is the Authority?s obligation to abate 100% of the apartment units that contain lead-based paint, and the interior common areas that contain lead-based paint in the same building as those units, by January 31, 2039 Name And Phone Number Of Person Responsible For Implementation Brad Greenburg Chief Compliance Officer 212-306-4240

2022-002 Internal Controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number: 21.027 Recommendation: The Organization should develop written policies for the internal control over compliance of federal awards. Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance. This policy includes adding another control by a third-party accountant to review federal award financial management. Contact Name ? Rebecca Buford Expected Completion Date ?12.31.23