Corrective Action Plans

Segregation of Duties Recommendation: In regards to the payroll function, we noted that although the payroll clerk does not have access to certain rights or functions within the payroll system such as the ability to modify employees? salaries, the individual is performing all payroll duties. In regards to claims/cash disbursements, while the system allows the accounts payable clerk to add and modify vendors, the School District does have a process in place of adding new vendors which requires the signature of an Administrator; however, overall, we suggest that the segregation of duties be reviewed and adjusted where possible to strengthen the system of internal control. It should be noted that the School District has hired a Treasurer after fiscal year end, and payroll claims functions should be segregated to strengthen the system of internal control. Management?s Response: The District agrees regarding the need for segregation of duties. We now have a separate, full-time Treasurer who does not serve as the Payroll Clerk. Additionally, the Assistant Superintendent of Business reviews payroll and all supporting documentation during the certification of payroll. Finally, with the reorganization of work that has occurred in the business office, the creation and modification of vendors within the financial management system will be reassigned. In this way, the accounts payable clerk will no longer have access to activate new vendors or to modify existing vendors. Procurement and Suspension and Debarment Recommendation: The sample we selected for testing did not follow competitive bidding procedures or maintain documents as to the rationale for the method of procurement and contractor selection or rejection. However, management took remedial action in 2022-2023 as we noted an RFP. 48 CFR Section 52.244-5(a) states, ?The Contractor shall select subcontractors (including suppliers) on a competitive basis to the maximum practical extent consistent with the objectives and requirements of the contract.? Further, 2 CFR Section 200.318(i) states, ?The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but not necessarily limited to, the following: Rational for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.? The School District has taken remedial action for fiscal 2022-2023 and should continue to follow State and Federal procurement guidelines and select contractors on a competitive basis. Management?s Response: The District issued a Request for Proposals (RFP) to ensure that procurement of said professional services is consistent with Federal and State requirements. The District intends to maintain this system of procurement in the future. Internal Balances (Due To/From Accounts) Recommendation: The School District should clear all interfund balances to the extent possible in accordance with General Municipal law. Management?s Response: As previous noted by the immediate past Assistant Superintendent for Business, the interfund balances are maintained by a part-time Treasurer/Payroll Clerk and the Accounting Consultants, Management Advisory Group. Now that a full-time Treasurer has been hired, the review and clearing of these interfund balances will now be completed on a regular schedule, and in all cases, these internal balances will be cleared by June each year. Extraclassroom Activity Funds Recommendation: (Regarding Clubs with no activity) State Education Regulations provide that inactive funds shall remain in the custody of the Central Treasurer for six months and then either expended by vote of the organization controlling the funds as provided for in the bylaws or transferred to the general student organization or student council. A determination of the status of the clubs with no financial activity should be made to determine the proper disposition of funds. This will deter all clubs from becoming inactive in future years. The School District does have a policy in place to transfer inactive funds to the student organization. Management?s Response: Twenty clubs is a lot of clubs to be inactive. Some of the Clubs? inactivity is due to remnant COVID issues. The District will work with advisors to re-initiate activity, and for those clubs that we know will be inactive, we will transfer funds to the Student Council organization and notify the clubs, as appropriate. Special Purpose Fund Recommendation: We recommend that Trust agreements be located and filed accordingly so as to determine that revenues and related expenditures are within the terms of the agreements. Management?s Response: Moving forward, the District will maintain the scope and criteria of newly created scholarships. This new file will include the requirements for selection of scholarship awardees. Recommendation: We suggest that the School District analyze the balances and review the purposes of these funds so that a determination may be made as to the proper disposition of funds. Should it be determined that these amounts are no longer required to be held in trust, a board resolution should be approved transferring these funds to the General fund. We suggest that as previously mentioned, a schedule of each individual trust be prepared, and interest earned should be allocated accordingly, rather than having an account entitled Interest Earnings. Management?s Response: All scholarships will be moved to a separate bank account, instead of being co-mingled with other activities within the Special Revenue Account. This will enable us to track earned interest more granularly and allocate that interest accordingly.

COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended that the Organization implement processes and procedures to ensure that all vendors are reviewed against the debarred vendors listing prior to entering the contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization currently utilizes a third-party vendor, Compliatric, to screen vendors in accordance with SAM.gov requirements on a routine basis. However, a procedure does not currently exist to ensure 100% of new vendors are entered into this separate system. A procedure is being developed to ensure that all new vendors are entered into Compliatric, and screening is completed prior to entering into a contract. Name(s) of the contact person(s) responsible for corrective action: Jason Sanchez, CFO Planned completion date for corrective action plan: Has been implemented

COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended that the Organization implement processes and procedures to ensure that all disbursements charged to the federal follow the proper procurement standards and to maintain support for the procurement methods used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 (Continued) Action taken in response to finding: The Organization is reviewing and modifying the Purchase Requisition and Purchase Order Policy to reflect current practices more accurately, update federal regulations and associated purchase thresholds. In addition, the Organization is improving internal procedures to manage requisition submittals which reach thresholds that would dictate multiple bid submittals as well as ensure an annual training of the Organization?s management and purchasers on policy parameters. Name(s) of the contact person(s) responsible for corrective action: Jason Sanchez, CFO Planned completion date for corrective action plan: Has been implemented

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial 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 Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioned Costs: $104,640.00 Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Appling County Board of Education. Estimated Completion Date: 5/5/2023 Contact Person: Adrienne Taylor, CFO Telephone: (912)367-8600 Email: Adrienne.taylor@appling.k12.ga.us

Finding 2022-002 ? Procurement, Suspension, and Debarment Contact Person: Michael R. Castilleja, Director of Procurement & Other Support Services Current Status: Correction of this finding is in-progress. Anticipated Completion Date: December 31, 2023 Condition: The University did not maintain records for procurements sufficient to detail the history of procurement, including the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Additionally, as required by the University?s Procurement and Bid Policy, the University did not maintain and provide documentation of the performance of an annual pricing review in order to assess whether preferred vendors continue to provide comparable pricing to other vendors. Identification of repeat finding: N/A UIW is committed to complying with the Procurement, Suspension, and Debarment regulations as indicated in the Uniform Guidance Procurement Standards (2 CFR ? 200.317 through 200.327). The University?s practice to maintain records for procurements which include the rationale for the method of procurement, selection of contract type, price analysis (including bidding process) and justification of vendor selection are currently being followed. Due to the urgency and state of emergency the University was under, it hindered our efforts of documenting our procurement practices. An oversight of the Procurement Standards has been reviewed and we are confident that our policies and procedures are sufficient to satisfy the requirements of the regulations. In addition, the University will implement a Sole Source/Preferred Vendor Form that will require justification and evidence of a vendor meeting the requirements of the purchase within a reasonable, allowable and consistent manner. ? Sole Source Vendors will be identified by department needs and may be requested at time of purchase requisition. Determination will be based on vendor availability of products and needs. ? Preferred Vendors will be maintained for the year and must be requested for market pricing review to include date of request, vendor category and price for like items. The Preferred Vendors list will be maintained in the Procurement Department and may be requested for review by initiator of purchase requisitions. All Sole Source/Preferred Vendor request should be reviewed/signed by requestor, a Procurement Officer, and the CFO & VP for Finance and Administration.

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-003: Procurement & Suspension and Debarment Type of Finding: Material weakness in internal controls over Procurement & Suspension and Debarment and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? The District will establish written procurement policies and procedures as required by the Uniform Guidance (2CFR Part 200). ? The District will implement the following internal controls: 1. Review the Uniform Guidance and update the current policies and procedures to include all the requirements not part of the District?s current policies. 2. Make available the updated policies and procedures to responsible management and employees. 3. Management should monitor compliance and performance with the policies and procedures. Projected Implementation Date: June 30, 2023 Name of Responsible Person/Contact: Josh Chrisman, Administration Officer

Finding 2022-001 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund - Institutional CFDA # 84.425F Finding Summary: In the testing of procurement, suspension, and debarment it was identified that there was no observable control documentation to directly indicate that a cost or price analysis was performed. Responsible Individuals: Tonya Sletto Corrective Action Plan: Based on the limited amounts of Federal Awards received by the University that require procurement procedures to be applied, the University was not aware of the formal policy requirements under Uniform Guidance. We will work to adopt a policy for procurement policy that includes the requirements noted under Uniform Guidance and use that policy when federal money is being spent. Anticipated Completion Date: October 31, 2022

Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town of Easton will modify the current procurement procedures to add an additional section for those services, materials or products procured that have a Federal Grant Revenue source. Name(s) of the contact person(s) responsible for corrective action: Donald Richardson Planned completion date for corrective action plan: June 30, 2023

Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) CFDA No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: COVID-19 ELC39 and COVID-19 ELC97 Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-09. Management?s or Department?s Response: We Concur. Views of Responsible Officials and Corrective Action: Procedures have been developed and implemented to comply with the County?s policies over procurement and suspension and debarment. Name of Responsible Person: Bruce Cosby Name of Department Contact: Bruce Cosby Projected Implementation Date: July 1, 2023

Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Laura Clark, the Director of Finance, is currently developing a procurement and related conflict of interest policy. These policies will be presented to the Board of Directors for approval at the July 2023 board meeting. Name of the contact person responsible for corrective action: Laura Clark, Director of Finance Planned completion date for corrective action plan: July 2023

SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2022 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2022-003 Description of Finding Procurement and Suspension and Debarment 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action EASTCONN?s Executive Director and the Board of Directors will review, revise, and approve an updated procurement policy to incorporate required elements of the Uniform Guidance related to expenditures funded with Federal Grants. Name of Contact Person Eric S. Protulis, Executive Director Projected Completion Date November 2023

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County procurement officer will, in collaboration with responsible departments, follow County policies and procedures for determining and documenting each sole-source procurement including documenting the good-faith search for available sources, concluding a single source, and including the related documentation in the contract file. The Procurement Officer and departments responsible for procurement will participate in annual training about County policies and procedures regarding the determination and documentation of sole-source procurement.

2022-002 PROCUREMENT ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: It is recommended the County ensure they follow their countywide policies regarding federal procurement and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure they follow their federal procurement policy for purchases. Name of the contact person responsible for corrective action plan: Lindsey Meyer, Finance Director Planned completion date for corrective action plan: December 31, 2023

Finding 2022-002 Procurement Description of Finding The Town?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326 and purchases were made that did not follow these requirements. Statement of Concurrence or Nonconcurrence Management agrees with this finding. Corrective Action: Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed. Name of Contact Person: Edward B. St. John (475) 473-3352 Projected Completion Date: June 30, 2023

Finding No. 2022-007: Procurement Policy - Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health and Human Services, Health Center Program Cluster; CDFA No. 93.224 Condition: There is no formal documentation or evidence to support that competitive price analysis for vendors selected by CCI several years ago or that suspension and debarment verifications were performed for vendors, as required by the general procurement standards of the Uniform Guidance. Recommendation: Marcum recommends that CCI update its existing procurement policy governing contracts with vendors that will be reimbursed by federal grants to incorporate all of the provisions included in the general procurement standards of the Uniform Guidance Section 200.318 and the debarment and suspension regulations of Uniform Guidance Section 200.214. Marcum also recommend that a review of all vendor contract files be performed to ensure that the documentation as required under the Uniform Guidance is maintained in the files. Action Taken: CCI is recommending to the board to update its procurement policy by obtaining at a minimum-three separate bids for anything above $50,000.00. We are also in the process of hiring a full-time purchasing manager to oversee procurement policy and strategy. Anticipated Completion/Implementation Date: End of fiscal year 2024.

Finding 2022-001 ? Suspension and Debarment 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 are set to re-address the board policy with board members, Business Director, Federal Funds Director, and Superintendent. Our targeted implementation date is March 2023.

Findings: 2022-003 Significant Deficiency in Internal Control over Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: The Organization had not adopted a procurement policy and no procurement procedures were performed in selecting contractors. Corrective Action Plan: The Organization will develop and adopt a procurement policy that will include procedures for receiving competitive bids for the acquisition of property and/or services. The policy will include screening vendors to ensure eligibility. The Organization will ensure contracts include a conflict-of-interest clause.

Findings: 2022-002 Significant Deficiency in Internal Control over Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: The Organization had not adopted a procurement policy and no procurement procedures were performed in selecting contractors. Corrective Action Plan: The Organization will develop and adopt a procurement policy that will include procedures for receiving competitive bids for the acquisition of property and/or services. The policy will include screening vendors to ensure eligibility. The Organization will ensure contracts include a conflict-of-interest clause.

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District?s internal Controls were inadequate for ensuring it complied with federal procurement requirements. Name, address, and telephone of District contact person: Stacy Berg PO Box 276 Ellensburg, WA 98926 (509)925-6158 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Upon receiving the guidance on the current audit, the District would like to move forward by reviewing the procurement policy and making any necessary changes while working under the guidance of the SAO Procurement Specialist to ensure that an updated procurement policy continues to meet the needs of the District and the federal guidelines for federal funding. Anticipated date to complete the corrective action: September 30, 2023

Finding # 2022.001 Procurement and Suspension and Debarment Response Management acknowledges the condition related to following the organization?s procurement policy guidelines. Management is taking steps to correct this condition and has identified areas in the system that will be corrected in order to follow all Federal requirements related to procurement. For example, a member of the Finance department will complete procurement training at least once a year. The Finance Department will also train all Project Managers in Procurement Policies and Procedures as needed. Responsible Party David Ayala, CFO Estimated Completion 12/31/2023

FINDING 22-2: PROCUREMENT POLICIES AND PROCEDURES Condition The Institution?s procurement policies and procedures did not include certain aspects of the applicable federal regulations and other procurement requirements specific to the HEERF program, including the various thresholds for vendor selection and purchases (micro - purchase, small purchase, sealed bid, and simplified acquisition methods) and conflict of interest policies related to procurement. (See attachments)

Finding # 2022-001 Response Management agrees with the finding and recommendation and will update its procurement policy to comply with 2 CFR 200.318 through 2 CFR 200.327. Responsible Party Bobby Splinter Estimated Completion December 31, 2023

FEDERAL PROCUREMENT Name of contact person: Mayor and Clerk Corrective Action: The City understands and agrees that it must order a rule which governs the spending of federally procured recovery funds and grants. More specifically, said rule shall create a standard of conduct which prevents the bestowal of federally procured recovery funds based upon relationship rather than merit. See, Mont. Code Ann. ? 2-2-301. To that end, the City shall draft and pass via majority vote of City Council Members a resolution to address this issue which complies with State and Federal regulation of said funds. Said resolution will be passed in 2023 prior to the conclusion of the City's fiscal year. Proposed Completion Date: Fiscal Year 2023.

The Board will communicate procurement requirements to purchasing agents in order to avoid future misinterpretation and noncompliance. In most instances, evidence of procurement requirement compliance was observed, but not documented appropriately for compliance requirements.

Finding Number: 2022-001, 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Business Manager and Human Resources Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: Vendors will go through the suspension and debarment process and business office staff will assist with the process. Sealed bids will be conducted in accordance with the School policy, and the Human Resources Manager will keep documentation of the sealed bid process. The School?s procurement policy over quotes will be refined and followed. The Business Manager will review the process with business office team and department supervisors.