Corrective Action Plans

FINDING 2022-005 Finding: Internal controls were not in place/effective in relation to the Title I Annual Expenditure Reports filed during the audit period. Subsequently, the 20-21 Title I Annual Expenditure Report did not agree with School Corporation?s ledgers. $578,452 of expenditures were reported the Annual Expenditure Report and $677,514 from Fund 4121 on the ledgers. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by the treasurer for accuracy. Both the treasurer and the grants coordinator will sign off on the reports. In order to address the issue related to earmarking and set-asides within Title I not be completed, Concord Community Schools created a Grants and Assessment Coordinator position in May 2022. A person was hired to fill this position starting on July 1, 2022. One of the essential functions of this position is maintaining current and accurate records related to federal and state grants. Starting in January 2023, in addition to the Grants and Assessment Coordinator, a member of the business department will be a second reviewer and sign the semi-annual certifications. Anticipated Completion Date: December 31, 2023

UDC OCFO agrees with the conditions and recommendations of this finding. No action is required since UDC has already implemented corrective action to maintain evidence of submission of quarterly reports to the UDC webmaster. UDC also developed a sign-off coversheet to document evidence of review by the preparer, the reviewer and approver of the quarterly and annual reports. See Corrective Action Plan for chart/table

FINDING 2022-006 Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Meal counts differed from the Meal Magic generated Z report and the Chartwells Profit and Loss statement. These meal counts are reconciled by dividing the a la carte purchases by $2.70 to equate to a meal served. Future Z reports will have the a la carte meal equivalents indicated. These figures will be reviewed and validated during the monthly meeting between School Food Authority and Food Service Director (Chartwells? Director of Dining Services). Anticipated Completion Date: April 2023

Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects (OSP) and Office of Financial Aid work to follow all federal reporting regulations and guidance mandated for the Federal grant & contract programs. For future programs, the Institutional Research, the Office of Sponsored Projects and the Financial Aid Office will generate the reports and will implement layers of review procedure to ensure that the reports are accurate, complete, submitted timely, and if needed, posted in HPU website. For the Institution portion, the Manager for Grants and Contracts will prepare the grant report and this report will be reviewed by the Assistant VP for OSP. For the student portion the periodic reports will be prepared by the staff of the Office of Financial Aid and will be reviewed by the Director of the Financial Aid office. The Business Office will perform a high-level independent review for completeness and accuracy. Finally, moving forward, all the files and documents that support the grant report will be retained. Person Responsible: Manager, for Office of Sponsored Projects & Assistant VP for Office of Sponsored Projects, Director of Financial Aid Targeted Correction Date: June 30, 2023.

FINDING 2022-003 Subject: COVID-19 ? Education Stabilization Fund - Reporting Person Responsible for Corrective Action: Tammy Whisenant ? 219-962-1159 Views of Responsible Official: We concur with the finding. I have viewed and acknowledge the discrepancies listed. However, as I am new to my position, I am unable to determine the cause of the discrepancies. Personnel responsible for these areas assumed responsibilities just prior to and/or after this audit period commenced. Description of Corrective Action Plan: The corrective action will include: 1) Assess current assignments and identify opportunities to implement multiple level of review and verification. 2) Continue improved training, education and professional development of personnel responsible for financial transactions and reporting relating to federal programs. 3) Improved use of technology-based financial systems to ensure effectiveness and accuracy of financial transactions and reporting for federal programs. Anticipated Completion Date: An assessment of actions, needs and a plan will be completed by April 30, 2023; with an implementation to occurring by June 30, 2023. ________________________________ Tammy Whisenant, Director of Finance/Treasurer Lake Station Community Schools February 28, 2023

Responsible Official ? Kyle Dombrowski, Director of Tax and Financial Reporting During bi-weekly meetings with the grant office, we will ensure that we are aware of deadlines and that we will files reports in a complete, accurate, and timely manner. Anticipated Completion Date: 3/30/2023

United States Department of Health and Human Services Infinity Health respectfully submits the following corrective action plan for the year ended November 30, 2022. Audit period: December 1, 2021 ? November 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Health and Human Services 2022-001 Reporting ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend that multiple members of management be involved in the preparation and review process of the UDS report, and that supporting documentation, which agrees to the amounts in the report, be saved in a manner which allows for easy access and recovery if needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We believe the inability to provide sufficient supporting documentation for the 2021 UDS report to be an anomaly due to the extenuating circumstance of a flood that closed Infinity Health?s main administrative building during the preparation of the 2021 UDS report. The preparation of the 2022 UDS report was completed by the CEO, CFO, COO and Director of Quality and Efficiency. All supporting documentation has been reviewed and saved on a network drive that allows for easy access, recovery and back up retrieval if necessary. Name(s) of the contact person(s) responsible for corrective action: Samantha Cannon, CEO, and Michelle Leonard, CFO. Planned completion date for corrective action plan: 4/26/2023

FINDING 2022-006 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: Information reported via Jotform will be produced by the Superintendent and verified by the Assistant Superintendent with documentation maintained. ANTICIPATED COMPLETION DATE: March 2023

Name of contact person: Laura Shola, Business Manager Corrective Action: The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedure immediately.

FINDING 2022-004 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) - Reporting Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We agree with this finding and will make necessary changes. Description of Corrective Action Plan: The District has contacted our FEMA representative for guidance on how to complete the Programmatic Performance Reports which currently are past due. We were informed it was not on her priority list and it would be a while before she could help. This has often been an issue in submitting these reports. We have contacted a second representative who was slightly more helpful, but suggested we contact the next level of management for assistance. We hope to hear back from a Mr. Jones in the next week or two regarding our request. Once we have submitted all delinquent reports, we will create calendar reminders to check the portal for all grants monthly to ensure there are no missing or delinquent reports. Anticipated Completion Date: 12-31-2023 More information about this finding is available in the Supplemental Report. Monroe Fire Protection District 25

Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: The University will work to provide additional staff training on HEERF quarterly reporting and will also work with staff in the communications department to ensure that all necessary HEERF institutional expenditure information is reported on the website. Person Responsible for Corrective Action Plan: Aaron Aska, EVP for Finance and Administration Anticipated Date of Completion: June 30, 2023

See Corrective Action Plan for chart/table

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Accounting on these procedure(s). A reporting calendar will be created to alert both managers that report due dates are approaching. The Director of Finance & Accounting will review all reporting before it is submitted.

Inaccurate HEERF Reporting Planned Corrective Action: The annual HEERF reporting tool will reopen on March 6, 2023. We will revise our annual 2021 report at time to reflect the student amounts disbursed by calendar year, instead of by fiscal year. We will update the quarterly HEERF report that is reflected with inaccurate information and will ensure it is posted to our website. Person Responsible for Corrective Action Plan: Ellen Zarfas - Controller/Jennifer Bruce - Director of Financial Aid Anticipated Date of Completion: March 21, 2023

FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will compile information and complete the Annual Reports, which will be reviewed and signed-off on by Assistant Superintendent (currently Tim Rayle) to ensure accuracy of information being submitted. Anticipated Completion Date: Immediately, as of the next required report submission.

Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of Non-compliance Criteria: 2 CFR 200.329(b) requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with program requirements. For direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) and report subaward date through FSRS. The City must report the following items: ? All subaward obligations/modifications that have been reported ? Subaward date ? Subrecipient DUNS number ? Amount of subaward ? Subaward obligation/action date ? Date of report submission ? Subaward number Condition: FFATA reporting was not completed through FSRS. Cause: The City?s control did not ensure the FFATA reporting was completed in accordance with governing requirements. Effect: Information was not reported to the federal awarding agency. Questioned Costs: None reported. Context/Sampling: The entire population of one subrecipient who received in excess of $30,000 was selected for testing. Repeat Finding from Prior Year: No Recommendation: Eide Bailly recommends the City enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. Responsible Individuals: Amy Sells, Senior Management Analyst Consuelo Cardenas, Administrative Services Director Corrective Action Plan: The City requires subrecipients to provide the details necessary for subaward reporting as part of the agreement process. The City will assign designated staff member(s) to complete FFATA reporting for subawards that meet the reporting criteria. City staff will review each subaward $30,000 or greater approved by City Council and will coordinate with the assigned designated staff member(s) assigned to monitor and ensure that FFATA reporting is completed. Anticipated Completion Date: June 30, 2023.

Education Stabilization Fund Reporting Planned Corrective Action: We are in process of updating the website. Person Responsible for Corrective Action Plan: Tim Dietz, CFO Anticipated Date of Completion: 4/30/2023

Finding 2022-007: Significant Deficiency - Reporting Repeat of Prior Year Finding 2021-005 Condition: For the annual report covering January 1, 2021 through December 31, 2021, the University reported the Strengthening Institutions Program funding spent in calendar year 2022 within its 2021 annual report. In addition, for the third quarter 2021 (quarter ending September 30, 2021) and the first quarter 2022 (quarter ending March 31, 2022) institutional portion reports, the University reported the full amount of section (a)(2) Strengthening Institutions Program funding awarded to the University on the section (a)(3) line, when the amount should have been included on the section (a)(2) line. For the third quarter 2021 institutional portion report, the University also reported the lost revenue claimed under the institutional portion of section (a)(1) in the section (a)(2) column, when the amount should have been included in the section (a)(1) column. Also, for the quarterly student portion reports, the University reported the student grants awarded, the number of students eligible to receive a student grant, and the number of students who received a student grant for each individual quarter and not cumulatively from the start of the programs. Corrective Action: The University agrees with the finding. While the University did not provide the public with data in accordance with the above noted columns and cumulative amounts in the top section related to the HEERF Institutional Aid Portion, the amounts listed and what they were expensed for was correct. Based on the information provided to the University by the Department of Education (ED) and attending other webinars regarding reporting requirements, the University believed it had filed the reports correctly. The University's initial report was reviewed and accepted by ED on June 5, 2020. Based on that acceptance, the University thought it was doing the reports correctly. Since the finding was identified during the audit, the University has submitted the revised reports stated above. The University has a committee to monitor reporting requirements of federal awards consisting of key members of the Executive Team, Business Office, IT and the respective project director. On February 4, 2022, the University received notification from ED that the updated reports had been received, reviewed and added to its file. Person Responsible for Corrective Action: Brett Hayworth - Strategy Specialists Anticipated Completion Date: 4/1/2023

Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the website, and sending to the Program Director of the HEERF funds. Corrective Action Plan: The quarterly information for both the Student Aid Portion and the Institutional Portion will continued to be reviewed by the Finance Office management team prior to reporting. In addition, it will be required that the information and the quarterly and annual reports will have documented evidence of review and approval by the Chief Financial Officer prior to posting of the reports to the website or submitting to the Program Director of the HEERF funds. The responsible parties are Lori Gordien Case at lgordien@laverne.edu , Xochitl Martinez-Eckel at xmartinez@laverne.edu, and Avo Kechichian at akechichian2@laverne.edu . This was corrected by October 2022.

Education Stabilization Fund Reporting Planned Corrective Action: The University is no longer accepting HEERF Funding. 2021 HEERF (reported 2022) has been revised and will be resubmitted March 2023, during the US Department of Education?s submission window. All future applicable reporting will be completed within the required timeframe(s). All required reports will be put on the University?s website. Person Responsible for Corrective Action Plan: Laurel Maguire, Controller Anticipated Date of Completion: March 2023

FINDING 2022-005 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will ensure that all required reimbursement requests, quarterly performance reports, and semi-annual SF-425 ?Federal Financial Reports to the Federal Emergency Management Agency (FEMA)? are completed thoroughly, accurately, and on-time. The Fire Chief will direct the Assistant Fire Chief to complete the reports via the FEMA GO website. Once each of the reports have been submitted, the Assistant Fire Chief will print the completed documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Assistant Fire Chief 2. Submitted By: (NAME), Assistant Fire Chief 3. Reviewed & Approved By: (NAME), Fire Chief Anticipated Completion Date: ? Implementation: June 2023

FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to include adding line items for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will ensure that all funds used to compensate each covered firefighter position will be paid entirely out of Fund 8700, only. This action will result in a negative value for Fund 8700 until which time the fund is reimbursed the allowable costs under the provisions of the federal grant. The Director of Finance & HR will generate a report for each reimbursement request, which will be limited to include only the payroll dates of the period for which the request is being submitted. The Fire Chief will review and confirm that all associated costs have been withdrawn from Fund 8700. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023

FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corrective Action Plan: All reports will be done by the Corporation Treasurer and/or Grant Writer and checked over by the Superintendent. Anticipated Completion Date: February 2023

Finding 2022-002 ?Internal Control Over Reporting Status: Completed. Planned Corrective Action: Management will retain documentation of review of reports. Person(s) Responsible: John Matson, Acting Executive Director Completion Date: September 26, 2023

FINDING 2022-003 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to reporting of meal claims, a policy and procedure will be created and implemented to ensure that accurate meal counts are recorded and entered CNP web by Sodexo based off reports from Skyward recording daily meal counts, documentation and entry then reviewed by the GCSC Food Service Manager for accuracy prior to submission of claims and then reviewed by the CFO for completeness. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE