Corrective Action Plans

FINDING 2022-003 Contact Person Responsible for Corrective Action: Joanna Trueblood Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will update the list of property assets, which will include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal identification number), who holds the 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 use and condition of the property that is to be maintained for assets purchased that exceed the School Corporation?s capitalization threshold. A physical inventory of the School Corporation?s capital assets will be updated. Anticipated Completion Date: July 2023

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to maintain adequate property records.

Finding No.: 2022-_ 004__ Condition: The District's property records did not include serial numbers for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Shannon Cheek Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.

The District is in agreement that certain assets were not added to the fixed asset records in a timely manner. These assets were placed into service at the end of the 2021-22 school year but were not included in the District?s fixed asset inventory system until July 2, 2023. Beginning with February 2023 month-end the account clerk will continue with the procedure of reviewing all asset purchases made for the month, however, now the Treasurer, who handles all grants, will now review the monthly listing to ensure all grant purchases are properly included in the correct month and fiscal year. The Assistant Superintendent for Business will be the second level reviewer each month to ensure the asset addition listing each month is complete and accurate.

FINDING 2022-0004 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the future, the treasurer will maintain a list of capital assets that includes 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. The list will be verified by a central office employee each December and June. Individuals will initial and date a hard copy of final the report. Anticipated Completion Date: June 30, 2023

Management response: Management agrees with the finding. We identified previously and working on a project to reconcile property and equipment schedule with physical inventory previously to record the data in the accounting system. Due to employee turnover in the finance department the project has been delayed. During the second quarter of this year the Organization engaged a third party company to perform an inventory count for property and equipment in all locations, excluding Head Start locations. Physical counts in these location will be performed during the 4th quarter of fiscal year 2023. During this process items numbers, serial numbers and other important information was updated. Management expects to have these assets reconciled by the fiscal year ended June 30, 2022. Corrective action plan: 1. Management will review the equipment inventory and subsidiary and reconcile them. 2. Management will proceed to use the tool provided by London Consulting to track equipment inventory. 3. Management will established a physical count every two years. Contact person: Manuel Joglar Team: Purchasing Officer, Operations Manager, Accounting Manager Anticipated completion date: Not later than June 30, 2023

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.