Corrective Action Plans

Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024

Finding 2022-012 U.S. Department of Treasury AL No. 21.019 Coronavirus Relief Fund (CARES) Material Weakness over Subrecipient Monitoring Repeat Finding: Yes Auditee?s Corrective Action Plan: Per the auditor?s recommendation, the agency will seek training on the Uniform Guidance requirements related to sub-recipient monitoring. The agency will ensure that there is a written plan in place for how to monitor the sub-recipients that were awarded funds by the City from the CARES Act. Contact Person: Deputy Finance Director ? Bob Cenname Completion Date: December 2024

Finding 2022-010 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness over Subrecipient Monitoring Repeat Finding: Yes Auditee?s Corrective Action Plan: MOHS follows a recordkeeping process for its inspections. Inspection checklists are maintained in the participant records by calendar year. In some cases, the inspection may fall outside of when the participants annual recertification is due. During reviews, MOHS management will ensure that the staff are clear about providing inspection checklist for both years identified in the review period and not just the inspection for the annual recertification year. Additionally, during the period of review, the Inspections team experienced challenges with connecting into the City?s VPN system. Due to the connectivity issues, MOHS was not able to perform its inspections as required. MOHS has started the process to correct the connectivity issues. MOHS will be upgrading its? housing database to the web-based version. The new version will not require VPN access through Baltimore City?s network. The inspections team will be able to connect to the housing database via the web. MOHS anticipates the new database upgrade to be in place by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023

Finding Reference Number: MW2021-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI agrees with the findings that no documentation was available to demonstrate subrecipient monitoring policies were followed during audit year 2021 or within a reasonable timeframe thereafter. A limited subaward monitoring review of 2021’s active awards were performed in 2023. This review was subsequently expanded to include recipient self-certification and CUAHSI management risk assessments, with full retroactive subaward monitoring of 2021 recipients completed and filed in spring 2024. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI maintains a subrecipient monitoring policy outlining the duties and responsibilities of the Director of Finance, Accountant, and Principal Investigator. Subrecipient monitoring progress for active awards began in May 2023, with the process updated on September 21, 2023, and finalized in spring 2024. This effort included retroactive certification for subaward recipients from fiscal years 2020–2022, along with timely review and filing for audit year 2023. CUAHSI management verifies adherence to these policies through a mid-year process review, ensuring all documentation is complete, adequate, and securely organized. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete

Finding Reference Number: MW2020-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI agrees with the finding that no documentation was available to demonstrate subrecipient monitoring policies were followed during audit year 2020 or within a reasonable timeframe thereafter. Subaward monitoring review and certification for 2020 was performed retroactively in 2023. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI has a compliant subrecipient monitoring policy which outlines duties and responsibilities for existing roles covered by CUAHSI staff (primarily, Director of Finance, Accountant, and Principal Investigator). CUAHSI began documenting subrecipient monitoring progress of active awards in May of 2023 and established an updated process on September 21, 2023. CUAHSI Management ensure staff are following these policies via a mid-year process review that verifies documentation is complete, adequate, and is stored securely in an organized manner. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete

Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI agrees with the finding that no documentation was available to demonstrate subrecipient monitoring policies were followed during audit year 2020 or within a reasonable timeframe thereafter. Subaward monitoring review and certification for 2020 was performed retroactively in 2023. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI has a compliant subrecipient monitoring policy which outlines duties and responsibilities for existing roles covered by CUAHSI staff (primarily, Director of Finance, Accountant, and Principal Investigator). CUAHSI began documenting subrecipient monitoring progress of active awards in May of 2023 and established an updated process on September 21, 2023. CUAHSI Management ensure staff are following these policies via a mid-year process review that verifies documentation is complete, adequate, and is stored securely in an organized manner. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete