Corrective Action Plans

Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely and accurate.

Federal Compliance Finding Finding 2024-006 Significant Deficiency in Internal Control over Compliance, and Noncompliance - Reporting Name of Contact Person: Kimber Mikulecky, Finance Director Corrective Action Plan: Will pay close attention to reporting deadlines by marking due dates on calendars and giving the appropriate staff sufficient time to complete all necessary documentation required prior to submission. Proposed Completion Date: 2/20/2025

Management Response: Management acknowledges that federal grant proceeds were not posted to the designated grant revenue account and were instead recorded as water sales. However, a grant revenue account was already established for these funds, and this was an error in posting rather than a lack of proper account setup. The grant in question has now been fully expended and closed, so there will be no further transactions related to this specific award. Corrective Action Plan: Proper Posting Procedures – Going forward, any future federal grant funds will be recorded in the designated grant revenue account to ensure proper classification. Self-Review Process – The individual responsible for accounting will implement a self-review process to verify that all grant-related transactions are correctly posted. Person Responsible for Corrective Action: Becky Pullin, CFO Northeast Louisiana Utilities Anticipated Completion Date: March 31, 2025

Finding: Out of a population of 1,393 students with status changes during the Spring and Fall semesters of the 2024 aid year, 25 were selected for testing. Of those students, three had status or address changes during the period that were not reported timely, and one had both an address change that was not reported timely and the incorrect CIP code reported. Our sample was not, and was not intended to be, statistically valid. Corrective Action Plan: Management agrees with the findings and has put the following in place. The Registrar will report enrollment changes during the summer semesters. The Registrar will also send the Director of Student Financial Services notifications when enrollment changes are submitted through the National Student Clearinghouse. Responsible Officials and Implementation Date: The Registrar and Director of Student Financial Services will be responsible for this action plan and was implemented January 31, 2025 for all enrollment changes submitted through the National Student learing House. The summer semesters will be implemented Summer of 2025 and a plan has been identified and instituted for this change.

The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. Response: Management transfered from the operating account into the tenant security deposit account an amount sufficient to cover the tenant security deposit liability on March 19, 2025.

Funds were withdrawn from the reserve for replacement account to cover an operational shortfall and were withdrawn without HUD approval. Response: Management refund the replacement reserve for the withdrawn funds in February 2025.

Condition: The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Plan: Policies and procedures will be implemented to document the verification that vendors are not suspended or debarred. Anticipated Date of Completion: June 30, 2025. Name of Contact: James Dunlap, Superintendent. Management Response: Management does not disagree with this finding. In future years, the District will document their verification that vendors are not suspended, debarred, or otherwise excluded from doing business.

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($288,565 and $115,716, respectively) did not agree to the underlying expenditure records ($139,081 and $88,437, respectively) for the period of July 1, 2022 through June 30, 2023. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure the amounts reported on the annual data reports agree to the underlying expenditure detail in the accounting system. Person responsible for implementation and projected implementation date: The Treasurer and the Superintendent will be responsible for implementing the corrective action plan, which will start with the next submission of the annual data report.

FINDING 2024-002 – Reconciliations Condition Found: During our testing, we noted that there was an unaccounted discrepancy between the bank statement and the reconciliation performed by the School. In addition, we noted material differences between contributions traced in the donor database and the records of the accounting department, which are recorded in the general ledger. Corrective Action Plan: Proper cash reconciliations are now occurring. In addition, a new donor processing software has been implemented as of July 1, 2024, and a separate bank account has been opened as of October 1, 2024 to track donations. Anticipated Completion Date: The corrective action was implemented in October 2024. Contact Person Beth Stetler, VP of Finance 513-721-7944 Ex. 1271

Corrective Action Plan The University believes the student identified in this finding as an isolated instance. Upon review, the student completed her undergraduate degree in December 2023. The student was accepted into a graduate degree program beginning January 2024. The student’s graduate degree record was created and became active on 1/4/2024. The December 2023 graduated student report was created and submitted to the National Student Clearinghouse (NSC) on 1/9/2024 however the student’s record was recorded as Withdrawn and not Graduated 12/2023 as the student’s active record noted the master’s level graduate program. The incorrect reporting as withdrawn and not graduated appears to be a timing of dates for when enrollment reporting in January occurred. The University will implement procedures to identify December graduated students who will enter a master’s level program to ensure their undergraduate degree program is submitted as graduated in a timely manner. Timeline for Implementation of Corrective Action Plan Fiscal year 2025 Contact Person Stephanie King Executive Director of Student Financial Services

Corrective Actions: 1. Automated Tracking System for Reporting Deadlines: o Enhance a compliance tracking system (Sage Intacct) to record reporting deadlines. o Assign a compliance director (Senior Director of Grants) to review and confirm each FFATA filing monthly. o Target completion date: Within three months. 2. Staff Training on FFATA Compliance: o Conduct or Solicit training sessions for grant managers and finance staff on federal subaward reporting requirements. o Develop a written guide outlining responsibilities for FFATA compliance. o Target completion date: By the end of Fiscal Year 2025. 3. Internal Audit & Oversight Process: o Establish a quarterly compliance review to ensure all subawards are properly documented and reported. o Designate a compliance officer or senior grant staff member to review FFATA reports before submission. o Target completion date: First review to occur within the next fiscal quarter. Responsible Staff: Senior Director of Grants in conjunction with Chief Financial Officer

Finding 2024-004- Voucher Management System I agree with finding 2024-004 and corrective action has been taken by the Executive Director on March 6th, 2025. VMS has been corrected and since HUD has not reconciled the fiscal year 2024 it will be reconciled correctly. Spoke with the agency’s fee accountant and we will continue to work together to not repeat this finding. VMS data is reviewed after submitted, and Executive Director missed the reporting of additional 14 vouchers in the total. Fee accountant made an error and included the 14 enhanced vouchers twice.

Finding 2024-003- Financial Data Schedule. I agree with finding 2024-003 and corrective action has been taken by the Executive Director on March 6th, 2025 The Agency’s Financial Submission was due November 31, 2024 and was not submitted until January 16th, 2025. Information was given to our fee accountant by the timeline requested. Spoke with the agency’s fee accountant on March 6th, 2024 and he agreed that the late submission was due to the agency’s financials not being done in a timely fashion. The fee accountant will do a better job in getting the monthly financials completed faster. This will allow the submission to submitted on time. We will work together to not repeat the finding. It is also the Executive Directors responsibility to make sure financial data is submitted when required. An extension could have been requested.

2024-001 – Reporting Federal Agency: U.S. Department of Energy Federal Program: 81.042 Weatherization Assistance for Low-Income Persons Responsible Official Jennifer Beloff, Chief Program Officer Plan Detail Action is in the process of enhancing its internal controls over reporting to ensure that only federally related costs and activities are reported within its Federal programs and training its employees on its internal controls. Anticipated Completion Date March 2025

Subject: Corrective Action Plan for Federal Direct Student Loans Program Compliance The University of the Pacific acknowledges the findings outlined in the audit related to the reporting of student enrollment status to the National Student Loan Data System (NSLDS) for the Federal Direct Student Loans Program (Federal Assistance Listing Number: 84.268) for the award year July 1, 2023 - June 30, 2024. We take our responsibility to comply with the federal regulations under 34 CFR Section 685.309 very seriously and are committed to strengthening our internal controls to ensure accurate and timely reporting of enrollment changes. Corrective Action Plan: To address the identified deficiencies and enhance our reporting processes, the University has implemented the following measures: 1. Monthly Reconciliation with National Student Clearinghouse (NSC): The Registrar’s Office will conduct a monthly audit of the NSC transmittal files to verify that all reported enrollment data matches the records in NSC and NSLDS. Any discrepancies will be promptly addressed to prevent inadvertent omissions of student enrollment changes. 2. Enhanced Monitoring and Error Resolution: The Registrar’s Office will review and resolve all NSC-generated error reports within 10 business days of receipt. This process will ensure that discrepancies between campus-level and program-level reporting are corrected promptly to meet the 60-day reporting requirement. 3. Regular Compliance Checks: System-generated reports will be reviewed to align with NSLDS reporting guidelines. Additionally, a designated staff member in the Registrar’s Office on the three-campuses will oversee the timely processing and submission of enrollment status changes to NSLDS. 4. Training and Process Improvement: The Registrar’s Office will conduct periodic training sessions for staff involved in enrollment reporting to reinforce compliance requirements and best practices for NSLDS data submission. Internal reporting procedures will also be refined to prevent delays or errors in enrollment reporting. 5. Ongoing Review and Oversight: The University will establish a formalized review process to assess the effectiveness of these corrective actions. Progress reports will be reviewed quarterly to ensure sustained compliance and continuous improvement in our enrollment reporting processes. The University remains committed to ensuring accurate and timely reporting of student enrollment data in compliance with federal regulations. We appreciate your guidance and support in maintaining the integrity of our Title IV reporting obligations. Please do not hesitate to reach out if additional clarification or documentation is required. Sincerely, Karen Johnson University Registrar

Finding 2024-001 Information on the Federal Program: Federal Program: HIV - Related Training and Technical Assistance - Aids Education and Training Centers Assistance Listing: 93.145 Federal Agency: U.S. Department of Health and Human Services – Health Resources and Services Administration (HRSA) Grant Award Number:6 U1OHA30535-08-01 Award Periods: July 1, 2023 through June 30, 2024 Pass-Through Agency: Columbia University Grant Award Number: U1SHA46532 Award Periods: September 1, 2023 through August 31, 2024 Corrective Action Plan: Department of Health and Human Services – Health Resources and Services Administration (HRSA) updated the award template utilizing a new federal format. Modification of this federal award template has allowed HRSA to indicate/flag (item 18 in the Notice of Grant Award - R&D “no”) whether the federal program is R&D in a manner not previously recorded or visible. This indicator flag now indicates AETC is non-R&D, therefore, we have reflected it appropriately in the FY24 SEFA. We will strengthen our controls for monitoring the cluster to ensure appropriate classification paying attention to any indications in the Notice of Grant Award. Paula Yarbrough, VUMC Director – Grants and Contract will be responsible for the implementation by fiscal year-end 2025.

2024-004 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.033 and 84.268 Award Year: 2023-2024 Pass-through entity: Not applicable Campus One The Winter 2024 Start of Term Enrollment report was delayed due to technical difficulties, which prevented timely reporting of Fall 2023 graduates as withdrawn before their subsequent graduation status could be recorded. Corrective action will be for coordination to occur between Information Technology Solutions (ITS) and the Registrar’s Office when a delay such as this is unavoidable to 1) ensure resolution is a top priority and 2) manual updates are completed if required. We will maintain enhanced communication between Information Technology Solutions (ITS) and the Registrar’s Office when data files are not sent by intended deadlines. Meetings will occur to determine cause, timing for resolution and potential impact to reporting timelines. It will be determined what escalations need to occur for resolution and if manual data entry is required, and if so for which populations. Increased communication practices and timeline discussions have been implemented as of March 15, 2025. We will evaluate the National Student Loan Data System (NSLDS) Enrollment Reporting requirements to determine if we are prescribed to a specific date logic or if the date is determined by campus procedure. Once we know what date is expected for reporting effective dates then we need to determine how the reporting needs to change. We will investigate the data flow from Banner, to NSC to NSLDS to determine at what point the effective dates between the Campus level information and the Program level information are being stored differently. Additionally, we will review NSLDS Enrolment Reporting to document expected data points/definitions in data output from Banner and reporting within National Student Clearinghouse (NSC) and NSLDS. Data will need to be evaluated at each stage to determine where the misalignment occurs. This will start with evaluating the output from the Ellucian delivered NSC enrollment and degree files. If the error is determined to be at this stage, the campus will engage with Ellucian to determine how to correct the error. If the error is not at this stage, the next stage is to evaluate NSC’s retrieval and storage of our data file in their database. If the error is determined to be at this stage, the campus will engage with NSC to determine how to correct the error. Although it is not believed that the error is with NSLDS, that will be the last evaluation to ensure the data is accurately represented throughout the full data sharing process. Both the evaluation of reporting requirements and the data flow analysis described above will be completed by June 30, 2025. For inquiries regarding this finding, please contact Bracken Dailey at bracken.dailey@ucr.edu. Campus Two The cause and remediation plan for the two exceptions noted are as follows: 1) It has been identified that a summer graduate was not reported as Withdrawn or Graduated status within 60 days due to the timing of the fall reporting to NSC and when they reported the student’s status to NSLDS. Currently, we don’t begin fall reporting until a few weeks after the start of fall term and it missed the date of when NSC reported the status to NSLDS until after the next submission. Thus, only the Graduated status was submitted to NSLDS. Additionally, the Graduated status for summer term is not available until late October since it takes 6 weeks to finalize degrees once grades are submitted. Summer is not a required term. The summer term begins in June and ends in September with many different end dates available for student instruction. To rectify the issue, we will start fall reporting earlier by scheduling the first submission on the first day of fall term for the upcoming academic year. Starting the fall reporting earlier will likely result in a higher number of errors for Registrar staff to manually correct as there will be more students who will not be enrolled for fall by that time. However, this will capture a Withdrawn status for the students who have completed summer coursework (ending in early August) within the 60 days of their last status. The submission schedule is an automated process. We changed the business rule in our production scheduling on March 10, 2025. Our enrollment reporting schedule for academic year 2025-2026 will be finalized in NSC’s online application by August 1, 2025, such that the new, additional First of Term enrollment file for Fall will execute on the first day of the quarter, Monday, September 22, 2025. 2) It has been identified that a Medicine student’s Leave of Absence (LOA) status was not reported within 60 days. We use two branches to report Medicine students in NSC: students in their first three years of the program are reported under branch 82 and students in their final/fourth year are reported under branch 81. Typically, the NSLDS Roster process sends NSLDS only the most currently certified record for each student on the Rosters at the time the Roster is received by NSC. However, if a student is reported in two or more branches at the same time and both active statuses, NSC’s system uses a hierarchy that sends NSLDS the higher status. This student was entering their final year and was actively enrolled in two different branches at the same time. In branch 82, the student was reported as Full-Time via an online update certified on 8/23/2023. Concurrently, the student was reported under branch 81 as LOA certified on 8/14/2023 and 9/5/2023. When NSC received the 9/1/2023 Roster, the latest certified record of Full-Time status was sent to NSLDS. By the time the 9/19/2023 Roster was received, the LOA status had a later certification date but since the student was still Full-Time status in branch 82 and the Full-Time status is a higher status than LOA, NSC’s system sent NSLDS the Full-Time status on the 9/19/2023 Roster. It wasn’t until 9/23/2023 that the student was reported as Withdrawn from branch 82. At that point, the higher status was LOA and was sent to NSLDS on 10/2/2024. To prevent this issue from occurring in the future, we will create a report that captures Medicine students whose status changes from spring to summer terms. The report will generate every time there’s a change in status between the last day of spring and the first day of summer. Registrar staff will manually update the information in NSC for those students in the previous branch before they move into the next branch. Then when the regular enrollment reporting occurs for Medicine summer term, NSLDS will receive and process the changed status. This report will be implemented by June 1, 2025. Spring semester 3rd year Medicine ends on June 13, 2025. Summer term for ending 3rd/advancing 4th year Medicine begins on June 16, 2025. Students whose spring status changes to a lesser status for summer will be identified and manually updated directly with NSC, such that students under branch 82 (years 1-3) would be reported timely to NSLDS. For inquiries regarding this finding, please contact Kate Jakway Kelly at kjakway@registrar.ucla.edu. "Campus Three For enrollment reporting, we will request a dedicated analyst at the National Student Clearinghouse to minimize enrollment reporting errors. We have two campuses we report on: Main Campus and Medical. The timing of the reports is crucial to NSC accepting the enrollment records. The Office of the Registrar is working with the NSC to request a dedicated analyst be assigned to us, as we have had historically. Effective February 2025, we implemented our plan to manually check the students on the error report to verify when status changes need to be applied to both the campus and program level. This will ensure that updates make it to the campus enrollment level, when applicable, and are not missed as was happening previously. We will continue our communications with the NSC to implement a long-term solution by having a dedicated analyst to reduce the potential of an error like this from happening again and ensure updates are processed accordingly. The Office of the Registrar will work with Financial Aid monthly to spot check student records to ensure that NSLDS is subsequently receiving the enrollment data. The Office of the Registrar will provide 5 PIDs from every degree file and have a 45-day check in place. If the Financial Aid team does not see a “G” in NSLDS 45 days from the date of determination, the Registrar will follow up with NSC. In response to the graduation date, the Registrar and Financial Aid Offices on main campus and Health Sciences are working with the School of Pharmacy to review current practices and address the program conferral date issue which led to the finding. Correcting our process and updating our schedule will ensure our reporting to the National Student Clearinghouse and NSLDS is in compliance with the 60-day reporting requirement. The offices will meet to develop a 5-year plan aligning the graduation conferral date with the last date of the term in the Student Information System. This update to the conferral date will ensure the status change will be included in the Registrar’s regular enrollment reporting schedule, i.e., 15th of each month. The NSC reporting team in the office of the Registrar will work closely with the School of Pharmacy to ensure graduation date is timely in the system and reported correctly with the clearinghouse. To ensure the adjustment to the reporting schedule meets the required timeline, the Registrar’s team will conduct a review of the NSC report to ensure a sample of the Pharmacy graduates are included each year. In turn, the Health Sciences financial aid team will conduct a review of NSLDS to ensure a sample of these students had their enrollment status updated accordingly. A potential challenge may be the aligning of the dates with the monthly reporting schedule should they fall on a non-business day. The offices held their first meeting on March 10, 2025, to discuss the enrollment reporting issue as well as the needs of the School of Pharmacy as it relates to licensure for students. A solution was presented to the School of Pharmacy for the Spring 2025 graduating class. A follow-up meeting is scheduled March 24, 2025, to develop a calendar, along with the responsibilities for the Registrar and the School of Pharmacy teams in order to ensure compliance and mitigate risk. This plan will be in place no later than July 1, 2025, so it is in place for full FY26. For inquiries regarding this finding, please contact Cindy Lyons at cglyons@ucsd.edu. Campus Four We will establish a more structured and timely reporting process for submitting enrollment status changes to NSLDS, with additional tracking and reminders to ensure compliance. We will review and revise procedures to ensure consistent and accurate alignment of status change dates at both the program and campus levels, with additional staff training. Through collaboration with our third-party servicer, we will address the data error issue, ensuring any discrepancies are promptly identified and resolved. We will implement a more proactive approach to follow up on discrepancies, ensuring that all identified errors are appropriately addressed, even if they are not required for immediate submission. Regular staff training on NSLDS reporting and error resolution will be conducted, along with periodic internal audits to ensure continued compliance and accuracy. Actions already taken to address this finding include consultation with the analyst at NSC regarding the findings, with the analyst looking for these specific findings in addition to the standard errors reported by their system. After the initial data load, they notify the Office of the Registrar staff of any data errors related to these findings and a corrected enrollment file is submitted prior to the file being finalized. The process change appears to be effective in correcting the findings but will require additional assessment to verify that the changes with NSC persist to NSLDS. Implementation of the ad hoc process based on NSC's error reporting is already in place. Review and Assessment of our approach to enrollment reporting should be completed by June 30, 2025, with development, implementation, and training of new processes completed by August 31, 2025. For inquiries regarding this finding, please contact Anthony Schmid at anthony.schmid@sa.ucsb.edu."

Finding: The District's fiscal year 2023 Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit reporting package for the District's fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by November 30, 2023. Corrective Actions Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis including auditor and auditee certifications for the Federal Audit Clearinghouse. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person: Douglas Ogarek, Assistant Superintendent and Chief School Business Official Anticipated Completion Date: March 31, 2025

Finding 2024-001 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 6 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The College has updated its policies and procedures to ensure notification to the National Student Loan Data System are performed timely. All members of the responsible team continue to undergo formalized training to ensure their knowledge and proficiency regarding all applicable rules and regulations are kept up to date. Name(s) of Contact Person(s) Responsible for Corrective Action: Thomas Camillo, Registrar Kevin Thomas, D.O., Assistant Dean of Institutional Enrollment Management Anticipated Completion Date: 6/30/2025 Policies & Procedure update was completed during FY24 Software training for existing staff continued through the summer of 2024

Condition: The System obtained a loan from the Department of Housing and Urban Development ("HUD") during their fiscal year June 30, 2021. The proceeds of the loan were used to repay a loan with another financial institution during that same year. The HUD loan includes continuing reporting requirements, which require the loan to be reported on the Schedule until it is repaid. The System improperly excluded the HUD loan balance from their Schedule in previous years. The beginning of the year loan balance has been reported on the System's Schedule for the year ended June 30, 2024, in accordance with 2 CFR 200.502(b). Planned Corrective Action: Management will put procedures in place to identify federal reporting requirements for federal loans and grants. Contact person responsible for corrective action: Michael Haynes, CFO and Debbie Caldwell, Controller Anticipated Completion Date: 06/30/2024

Our recommendation is that procedures be implemented to ensure the Project is aware of all external reporting requirements and timely filing can be met.

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare the schedule of expenditures of federal awards that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the schedule of expenditures of federal awards.

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-006 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Access and review the SSI Medicaid Termination Report daily in NC FAST. Assign staff or a designated point person to monitor and act on SSI terminations flagged in the system. Set up system alerts or reminders in NC FAST to notify staff of pending SSI terminations requiring immediate review. Develop a log or tracker (manual or digital) to record SSI termination cases, including review dates, actions taken, and deadlines. Use NC FAST or a supplemental tool to track cases through the review process, ensuring no cases fall through the cracks. Retrain staff on Ex Parte Reviews for SSI terminations, including the process for reviewing and evaluating ongoing eligibility. Reinforce the importance of timely action to avoid benefit gaps or unnecessary terminations. Provide clear, step-by-step instructions for handling SSI terminations, including where to find relevant information in NC FAST and how to document actions in case notes. Conduct second-party reviews of SSI termination cases to ensure timely and accurate action is taken. Supervisors should periodically audit a sample of cases to identify delays or errors. Contact clients as soon as an SSI termination is flagged, requesting updated information and notifying them of the potential impact on their benefits. Provide clear instructions on what documents are needed to reassess eligibility. Use NC FAST to track follow-ups with clients, ensuring they respond within required timeframes. Ensure staff are completing Ex Parte Reviews as required, utilizing existing evidence and verifications to determine continued eligibility without unnecessary delays. Develop workflow efficiencies to handle SSI terminations more effectively, such as batching similar cases for quicker review. Run O&M and Medicaid reports to monitor the timeliness of SSI termination reviews. Share progress and findings during staff meetings to promote transparency and improvement. Review reports to identify recurring issues or barriers causing delays and address them promptly. By establishing a system of regular monitoring, staff training, and supervisory oversight, the issue of untimely SSI termination reviews can be effectively addressed and prevented in the future. Management monitor daily to track progress of this issue and modify the controls as needed. Tiffiany Walton, Interim Director Anetre Vaughan, Adult Medicaid Supervisor Melissa Castelow, F&C Medicaid Supervisor Section III - Federal Award Findings and Question Costs BUILD YOUR FUTURE ON OUR FOUNDATION 115 Justice Drive  Suite 1  Winton, North Carolina 27986 Office 252.358.7805  Facsimile 252.358.0198  www.HerfordCountyNC.gov 123

The Municipality is in the process of changing to a new accounting system that allows Section 8 Program transactions to be recorded and thus maintain a complete and reliable accounting record.

Management will develop procedures to ensure that reports are submitted timely and any new filing deadlines will be documented and met without exception.