Corrective Action Plans

FINDING 2022-003 Contact Person Responsible for Corrective Action: Robert Glover Jr. Contact Phone Number: (219) 945-0250 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: COVID-19 ? Education Stabilization Fund ? Equipment and Real Property Accounts Payable will track purchases of equipment over the capitalization threshold and notify the Business Manager of qualifying expenditures. The Business Manager will confirm that the items have been barcoded with the appropriate fund administrator.

Contact Person Responsible for Corrective Action: Sean Begley Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There are currently controls in place for the recording of capital assets. Inventory that meets the $5,000 capitalization threshold is added to the spreadsheet periodically. We had turnover in staff and did not begin to do this until 2021. We do not identify assets that have been paid for using federal funds. The Director of Operations is going to add a column to our inventory spreadsheet that will identify any items or projects over the capitalization threshold paid for out of federal funds. The project for $20,650 has been added and corrected. Anticipated Completion Date: August 2023

a. Name of contact person responsible for corrective action Name: Kimberly Parker Phone Number: 601-964-3211 b. Corrective Action Planned: The district will strengthen internal controls over equipment purchases under federal awards to ensure all equipment is appropriately accounted for within the federal programs inventory. c. Anticipated Completion Date: Immediately

TUTTLE PUBLIC SCHOOL DISTRICT GRADY COUNTY AUDIT FINDINGS CORRECTIVE ACTION PLAN AUDIT YEAR 2021-2022 AUDIT FINDING REFERENCE NUMBER: Exhibit E-2, Section 001 DESCRIPTION OF FINDING: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1)..:. CONTACT PERSON: Keith Sinor, Superintendent STEPS IMPLEMENTED: The district should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. COMPLETION DATE: December 1, 2022

03-068-0220-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's property records did not include all equipment purchased with federal funds as per 2 CFR section 200.313(d)(1) for equipment purchased with Education Stabilization Funding. Plan: The District will assign an administrative employee with knowledge of applicable federal grant expenditures to maintain a complete list of property records that meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Dr. Scott Doerr Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.

We concur with the finding and have scheduled to complete and update the current inventory of property so that the program?s records are maintained in accordance with equipment standards. The program will review the inventory list every two years.

2022-001 Character Investigations (Compliance) (repeat finding 2021-003) Recommendation: Implement existing policies that reflect the requirements of the Indian Child Protection and Family Violence Act. Action Taken: Our Job Applications state that background checks and fingerprinting will take place due the Indian Child Protection and Family Violence Act. It is also in our personnel policies that we follow the guidelines.

The University did not have any prior audit findings with its equipment management, nor is there any questioned costs associated with this current year?s finding. The correction action plan for tagging equipment will include two components: (1) its current procedures will include additional training of employees responsible for tagging equipment and; (2) a secondary physical review of a sample of equipment will be performed each month by the University?s internal auditor to ensure federal equipment is properly tagged.

CAP for Finding: 2022-700 Finding 2022-700: Research and Development Cluster?Physical Inventory Requirements for Federal Equipment Planned Corrective Action: The University agrees with the condition that we did not perform a physical inventory of all federal equipment during the period from July 1, 2020, through June 30, 2022, because of staffing issues and backlog in the FY 2020-21 physical inventories. Much of the staffing issues were related to Covid-19 both physical availability and turnover. As operations have since normalized, we do not believe a corrective action plan to our procedures is needed. However, we do recognize that we need to catch up on the backlog of inventory. Since June 30, 2022, Property Control has hired three new employees and is now fully staffed. We are in the middle of conducting the FY 2022-23 physical inventories. We selected 45 departments and a total of 6089 assets. Of the total asset count 5295 were federal equipment, which is 62% of all federal equipment for FY 2022-23. We have received 19 departments? inventory submissions and have completed 4 of them. The Property Control team along with campus staff are working diligently to get these inventories completed by year-end June 30, 2023. We have every confidence that rest of the 38% of federal equipment will be inventoried as required under 2 CFR s. 200.313 (d) (2) by fiscal year end 2024. Anticipated Completion Date: 6/30/2024 Person responsible for corrective action: Cha Ying Lor, Finance Associate Director Division of Business Services Accounting Services ? Financial Information Management chaying.lor@wisc.edu

Audit Finding Reference: 2022-002 Improve Controls Over Equipment Planned Corrective Action: An electronic inventory system is in place for all electronics. The product used is SNIPE IT. All electronics are asset tagged and updated by technicians in each school building. A field has been added to the inventory system database to record funding source of asset. On a biennial basis the inventory database will be queried to provide a list of all assets by funding source and location. Grant administrators will identify staff to physically inventory each of the assets purchased through grant funds with support from district and school-based IT staff. Non-electronic equipment will be inventoried by individual grant administrators. Name of Contact Person and Completion Date: Kyle White, System Administrator and Operations Leader, kyle.white@leominsterschools.org, 978-534-7700 x l336 Anticipated date of completion -6/30/23

Finding 2022-002 ? Equipment/Real Property Management Recommendations: The Board of Directors, the Director and key positions of management should re-assess the current board policy and potentially add encompassing compensating controls. The Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Action Taken: We agree with the recommendation and will obtain guidance by State of Kansas Department of Education for a board policy to be reviewed by board members, Business Director, Federal Funds Director, and Superintendent. We will also develop an inventory tracking system maintained by the technology and maintenance department. Our targeted implementation date is March 2023.

2022-002. Equipment and Real Property Management United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U Condition: The District did not tag and include as an addition, equipment purchased using federal grant funds during the current year, in the District?s capital assets inventory. Planned Corrective Action: The Purchasing Agent, Deputy Treasurer, and Treasurer, will develop procedures to ensure that the equipment gets properly tagged and added to the District?s capital assets inventory record. Responsible Contact Person: Dr. Rodney Asse - Assistant Superintendent for Business Riverhead Central School District 814 Harrison Avenue - Riverhead, New York, 11901 Anticipated Completion Date: June 30, 2023

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Action Taken: We concur with the recommendation and have developed the following plan. Consistent with the above findings and in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will update our procurement policy to list who is responsible for reviewing quotes, what information is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. YWCA Madison, Inc. will also create a procurement checklist to document the item or service being purchased, the dollar threshold, basic information about quotes requested and obtained, the vendor selected and the rationale and approval. We will update the monitoring checklist to include a review of any procurement checklists for the month. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.

Response and Corrective Action Plan: The District will review current processes for purchasing equipment within Iowa Department of Education approval amounts or seek amendments when approval cost limits cannot be met. Kevin Posekany, June 30, 2023.

FINDING 2022-006 Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management 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): S425D200013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: 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 Equipment and Real Property Management compliance requirement. Context: 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 Equipment and Real Property Management. The School paid for chiller repairs and purchased a new air conditioning unit using education stabilization funds. These capital improvements were not added to a detailed listing of capital assets that would include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, and the use and condition of the property. In addition, a physical inventory had not been taken in the past two years. The lack of internal controls and noncompliance were systemic issues throughout the audit period. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: The NJ-SP School Corporation will implement internal controls to ensure that management establishes a system and maintains adequate supporting documentation to ensure compliance with the grant agreement and Equipment and Real Property Management. This will include documented summary appraisal reports annually. These controls will be implemented by July 1, 2023. Responsible Party and Timeline for Completion: Dalton C. Tunis ? Corporation Business Manager/Treasurer Anticipated Completion Date: July 1, 2023

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jerry Keller, Maintenance Supervisor Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and Maintenance Supervisor will begin reviewing all capital asset inventories. These inventories are completed every two years, by an independent company. The Superintendent and Maintenance Supervisor will also maintain a corporation capital asset listing, updating any additions between inventories, to verify that the assets are properly accounted for on the capital asset inventory. The Superintendent and Maintenance Supervisor will add to the corporation capital asset listing, the assets that were omitted from the most recent capital asset inventory, and ensure that those assets are listed in the next capital asset inventory. Anticipated Completion Date: The Superintendent and Maintenance Supervisor will immediately begin maintaining a capital asset listing, updating any additions between inventories, as well as adding the assets that were omitted on the previous capital asset inventory.

Rural Health Care Services Outreach, Rural health Network Development and Small Health Care Provider Quality Improvement ? AL No. 93.912 Recommendation: Our auditors recommended that the Organization create effective internal controls and procedures over the purchase of Federally Funded Equipment and Real Property and a tracking methodology to properly identify equipment purchased with federal funds that allows for compliance with all applicable federal laws, regulations, and compliance requirements of various federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization did have two purchases in FY21 that were expensed versus being capitalized. The Organization failed to follow the capital purchasing policy. The Organization has educated responsible parties of the capital purchasing policy to avoid future occurrences. The Organization has updated processes in fiscal year 2023 to ensure the purchasing policy is followed. The executive director of the program will conduct an annual physical inventory of federal purchased equipment. Name(s) of the contact person(s) responsible for corrective action: Connie Prewitt, Interim CFO Planned completion date for corrective action plan: Will implement in fiscal year 2023.

FINDING 2022-007 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are in the process of contracting with a fixed asset company to perform a physical fixed asset review for MCS. The Assistant to the CFO and the CFO will monitor this process and perform a documented review of the asset ledger. Anticipated Completion Date: 2/13/2023

Finding No. 2022-003 Compliance Requirement ? Equipment and Real Property ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each individual fixed asset is appropriately tagged and that the information for the asset reconciles to the information reported in the Stevens Kuali Financial System. The Division of Finance has instituted an additional procedure to generate monthly asset tagging reports to address this issue and ensure that all assets are tagged in a timely manner. In addition, the Staff Accountant takes a picture of the asset tag for new assets which is attached to the supporting documentation in the Kuali Financial System. The Senior Accountant reviews the documentation for each asset and ensures that the appropriate asset tag is reflected in the Kuali Financial System. The Division of Finance engages an outside firm to conduct a complete physical inventory every two years. The Executive Director of Finance and Controller, the Senior Accountant and the Staff Accountant will ensure that all asset records are properly reflected in the Kuali Financial System. Timing of Completion This corrective action has been implemented in FY23. Responsible for Corrective Action Joseph Cassidy, Associate Vice President for Finance (201) 216-5287, Jamie Houghtaling, Executive Director of Finance and Controller (201) 216-3348, Roger Moussallem, Senior Accountant (201) 216-3491 and Punam Patel, Staff Accountant (201) 216-8550.

Cluster: Research and Development Federal Agency: Various Award Names: Various Award Numbers: Various Assistance Listing Title: Various Assistance Listing Number: Various Award Year: 2021- 2022 Pass-through entity: Various Management agrees with the finding related to the federal equipment inventory and tracking. To address these deficiencies Research Operations will work closely with Corporate Finance, Facilities, and Purchasing to create a federal equipment tracking procedure that allows inventory to be identified and located in order to conduct an inventory at a minimum of every two years. Furthermore, the tracking system will include all of the detail surrounding the equipment needed to meet the requirements of 2 CFR section 200.313 (d) (1). Leadership Responsible: Barbara A. Vance, PhD, CRA, Vice President, Research Operations Anticipated Completion Date: 03/31/2024

FA 2022-002 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425D210012 (Year: 2021), S425U2120012 (Year: 2021) S425W210011 (Year: 2021) Questioned Costs: None identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. A new Federal Programs Director began work during the period of the audit. The change in personnel coupled with the influx of new grants, large awards of grant dollars and new regulations and requirements contributed to the finding. To correct, staff meet and attend training on all federal grant funds received to ensure compliance on all reporting requirements. A federal inventory sheet has been developed that includes all applicable components for current assets and will be used for physical inventory purposes. Tattnall County School District has received an ESSER III- ARP-REI Technology Grant; an approved purchase in this grant is an inventory system. Systems are currently being evaluated and reviewed for purchase. It is anticipated that this system will be fully implemented during fiscal year 2024. Estimated Completion Date: June 30, 2023 for federal inventory asset sheet and June 30, 2024 for new inventory software system. Contact Person: Debbie Driggers Powell Telephone: (912) 557-3327 Email: dpowell@tattnall.k12.ga.us

CORRECTIVE ACTION PLAN FINDING 2022-006 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: The district does not concur with this finding. The reason is as follows: According to the federal grant guidelines you must not pay for any work, services, or products on a project until the work is completed. The $1,685,526 is what was completed within the timeframe of the audit. Asset Control company is who the district uses to complete their capital asset listing every 2 years. At the time of the visit Asset Control was made aware of our project. They had requested that we provide them with the entire project cost. Asset Control wanted to include the full price for insurance coverage because the project would still be ongoing. The district provided documentation of the invoices paid during the audit period to show the amount of the project was paid for federal grant funds at the time of the audit period. Description of Corrective Action Plan: The district has no corrective action plan because the project is now completed and Asset Control company has the full cost of the project list within our assets. Anticipated Completion Date: Immediately

FINDING 2022-016 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a process to ensure compliance with the grant agreement and the Equipment and Real Property Management compliance requirement. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

REGIONAL SCHOOL UNIT #67 CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2022 B. FINDINGS ? FINANCIAL STATEMENT AUDIT NONE C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 Equipment and Real Property Management Name of contact person: Sandy Mulligan, Finance Director Corrective Action: Management concurs with the recommendation. During the time of audit fieldwork, the School Unit created a binder with property records for all equipment purchased with the grant money. Proposed Completion Date: Immediately

FINDING # 2022-003 Education Stabilization Fund COVID-19 ? Elementary and Secondary School Emergency Relief Fund; ALN 84.425D; Project #5891-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? Governor?s Emergency Education Relief Fund; ALN 84.425C; Project #5896-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER); ALN 84.425U; Project #?s 5880-21-2955, 5884-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Equipment/Real Property Management Criteria: According to 2 CFR section 200.313(d)(1), detailed property records must be maintained for equipment acquired under a federal grant award. Records should include a description of the property, a serial number or identification number, the source of funding (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and ultimate disposition data. Condition: During our audit, we noted the District?s fixed asset records were incomplete relating to five assets acquired with federal grant funding that did not appear in the fixed asset records. Cause: Several equipment items purchased with federal funds were not appropriately captured as fixed asset additions and thus, were not included within the District?s fixed asset records. Effect: The District?s fixed asset records are incomplete and thus, fixed assets purchased with federal funds may not be properly safeguarded and the District may not be in compliance with the aforementioned federal regulations. Questioned Costs: None. Recommendation: We recommend the District update their fixed asset records to include required information for assets purchased with federal awards and that a system of communication and a review process be implemented to ensure completeness and accuracy of fixed asset records. District?s Response: Implementation Plan of Action: The District agrees with these findings. Prior to the commencement of this audit Richard Snyder, the School Business Official recognized this issue and immediately took corrective action by engaging in an RFP to contract with a qualified vendor. This qualified vendor will be responsible to conduct a full appraisal of all fixed assets, including tagging and compiling a list of all the fixed assets. This vendor will also be responsible to ensure that all new fixed assets will be tagged timely, and inventory list will be updated and maintained in accordance with regulations. Implementation Date: By June 30, 2023 Person Responsible for the Implementation: Richard Snyder, the School Business Official is responsible for the implementation of this plan.