Corrective Action Plans

Action taken: The district is hiring an additional account clerk (N: Tonn) and the deputy treasurer (R. Heimer) will begin working with the treasurer (C. Meher) so that the treasurer can focus more closely on reporting and more of the duties of the business manager. Review of the final cost reports is ongoing and the Comptroller's Office and/or Office of Grants Finance will be contacted once the internal audit is complete to make any necessary adjustments. This will be done by the treasurer, C. Meher. Anticipated completion date: will begin January 5, 2026 and continue throughout the school year

Management’s Response/Corrective Action Plan: Management will reconcile reimbursement requests to general ledger detail and review available grant amounts before submitting the drawdown.

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to the food service expenditure function. These expenditures were for a back-to-school picnic and consisted of backpacks with school supplies that were provided to students. These expenditures should not have been charged to the food service function in the District’s general ledger system. Plan: The district is reviewing all expenditures monthly to ensure all of them are recorded with the proper account code. Any changes needed will get a journal entry through the Proviso Treasurer’s Office. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 004 Condition: The District has a contract with Open Kitchens for meals served under the Child Nutrition Cluster. In early fiscal year 2024, the District received notice that the method of payment to this vendor was to change to ACH. After further correspondence, the District remitted an ACH payment for three months of services for $936,828. The District subsequently discovered that the ACH was remitted to a fraudulent vendor. Plan: The district’s plan is any request through ACH will first get a call to the accounts receivable department at the company to ensure this is the proper way of making payment. The district will also follow up with a second call to our account rep to verify that the information is correct. The original payment to the vendor will be a small portion of the payment to verify the information. After this payment, a call will be made to accounts receivable to ensure payment. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 006 Condition: Audit procedures identified that the District claimed $2,097,350 of expenditures on their June 30, 2024 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not received and paid by the District until July/August 2024. Plan: The district performs a review of supporting documentation for expenditures claimed during a reimbursement request to ensure that expenditures claimed for reimbursement occurred during the fiscal year for which they are being claimed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager

Finding 2024-005 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-005 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authorized in the grant budget. Corrective action to be taken: Grant agreements will be reviewed, approved, and maintained by all applicable shareholders with correlating budgeting metrics in place to ensure compliance continuity throughout the life cycle of the grant. The collaborative approach is designed to provide a thorough understanding of allowable costs, provide redundancy in grant metrics in the event of personnel changes, and support the established internal controls to assure charges to the grant do not exceed the budget and only allowable costs are charged to the grant. Corrective action timeline: The corrective action is effective immediately. District leader responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance

Finding 2024-004 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-004 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authorized in the grant budget. Corrective action to be taken: Grant agreements will be reviewed, approved, and maintained by all applicable shareholders with correlating budgeting metrics in place to ensure compliance continuity throughout the life cycle of the grant. The collaborative approach is designed to provide a thorough understanding of allowable costs, provide redundancy in grant metrics in the event of personnel changes, and support the established internal controls to assure charges to the grant do not exceed the budget. Corrective action timeline: The corrective action is effective immediately. District leader responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance

October 22, 2024 Finding Number 2024-002 — Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type — Significant Deficiency in Internal Control/Noncompliance Program — Title I (ALN 84.010) Condition: Expenditures charged to the grant were over amounts authorized in the grant budget. Responsible Person: Carl Seiter, Director of Business Services Implementation Date: July 1 2024 Corrective Action: The district will utilize a shared google document that details each federal grant and state categorical budget detail and planned expenditures. This plan includes a process of meeting with Federal Program Director each month to review federal grants and categoricals. The budgets are reviewed to ensure that the document keeps pace with any staff changes, benefit plans or planned expenditures. With a current, up to date document, the budget amendment process will be accurate and aligned with the consolidated application. Sincerely, Carl Seiter Director of Business Services Shepherd Public Schools

Breckenridge Community Schools Corrective Action Plan for audit finding number (2024-001) Responsible party: Amber Hinterman — LEA Business Manager and Wade Slavik — Superintendent Expected completion date: July 2024, immediately going forward Condition: During testing of amounts charged to the grants, it was noted that payments for 8 projectors were charged to the grant but were not authorized by the grant. To Whom it May Concern, The Business Manager will review detail budget lines in grant agreements and compare those detail budget lines against documentation that supports general ledger entries to ensure costs charged to federal grants are stated in grant agreements. Thank you, Amber Hinterman LEA Business Manager

Finding 2022-05 Unallowable and Improperly Documented Direct Expenditures Condition: The Organization failed to establish critical processes and internal controls over direct expenditures to ensure compliance with Uniform Guidance requirements and several compliance issues were identified. As part of audit procedures, 81 transactions were selected in a testing sample from a population of 315 direct expense transactions. Of the transactions tested, the auditors noted 15 instances of payments to contractors for work that were not sufficiently documented to support the allocatable work efforts performed on the grants in which they were charged. The auditors noted 4 instances where the costs charged to the federal grant were determined to not be reasonable, as they were either unallowable per Uniform Guidance, or were outside of the allowable costs approved in the federal award budgets. The auditors noted 1 instance of a transaction being claimed twice on different federal grants. The auditors also noted a significant lack of approvals for costs spent, as well as a failure to maintain adequate documentation, as noted in Finding 2023-003. Corrective Actions Taken or Planned: - Develop and implement a formal procurement policy to ensure all contractor and vendor selections are based on program needs and comply with federal regulations. The procurement process will include: + Clear criteria for vendor selection and justification. + Requirement to document scope of work, deliverables, and costs before engaging contractors. + Verification of vendor eligibility against the Suspension and Debarment list. - VOICES’ executive team will formally review, approve, and sign off on all expenditures charged to federal grants. - A pre-approval process for all expenditures over a specific threshold (e.g., $500) will be enforced to ensure costs are allowable, reasonable, and allocable to the appropriate grant - Require all contractors to submit detailed invoices that include: + Specific tasks performed + Hours worked or deliverables completed + Allocation to the corresponding grant(s) - Implement procedures to ensure expenses are not claimed more than once on multiple grants. This will include: + Regular reconciliation of federal grant expenses. + Review of expenditures by the executive team and CPA firm to detect duplicates. - Create and enforce a policy for documentation that requires all expenditures over a specific amount to be supported by: + Invoices or receipts + Approved requisition forms + Proof of deliverables (for contractors)

Finding 2023-002: Activities Allowed or Unallowed and Allowable Cost/Cost Principles Description of Finding: Significant Deficiency in Internal Control/Noncompliance – Expenditures charged to the grant were not authorized in the grant budget. Corrective Action: GHS agrees with the finding and the recommendation. GHS grant reporting staff will do a detailed review of all grant agreements to obtain a thorough understanding of allowable costs in the grant budget. Then the following steps will be taken to ensure compliance: • Once the grant budget has been approved by the Board of Directors and submitted to HRSA, staff allocated to the grant will be coded in the payroll system directly to the grant cost center. • Any other costs included in the submitted grant budget will be directly coded to that cost center as incurred on a monthly basis as well. • A review of the costs assigned to the grant cost center will be completed, comparing the actual costs each month to allocated monthly budgeted amount that was approved and submitted to HRSA. • This review will be done by the accounting manager responsible for grant reporting as well as the accounting manager responsible for the FQHC financial reporting as a whole. The Executive Director of the FQHC and the CFO will provide the final review of the monthly expenditures charged to the grant. • Any questions or needed changes will be communicated to the grant accountant for explanation or modification each month. Name of Contact Person: Glen Chipman, CFO 1040 W Bristol Rd Flint, MI 48732 810-496-5487 gchipman@genhs.org Projected Completion Date: The above outlined steps have been put in place as of 6/15/2024 and will be reviewed periodically for continued efficiency.

Finding 2023-001: Activities Allowed or Unallowed and Allowable Cost/Cost Principles Description of Finding: Material Weakness in Internal Control – CMHSP unable to provide supporting documentation for some expenses charged to the grant. Corrective Action: GHS agrees with the finding and that there were sufficient costs in other cost centers, allowable by the budget submitted to HRSA, to replace the unsupported expenses. We also acknowledge the fact that the controls in place were not effectively applied to identify the issue prior to the single audit testing began. GHS has already taken steps to eliminate the risk of such an issue in the future by automating the coding process through the payroll system and increasing the number of reviewers of grant related expenditures on a monthly basis. The following steps have been put in place for future years: • Once the grant budget has been approved by the Board of Directors and submitted to HRSA, staff allocated to the grant will be coded in the payroll system directly to the grant cost center. • Any other costs included in the submitted grant budget will be directly coded to that cost center as incurred on a monthly basis as well. • A review of the costs assigned to the grant cost center will be completed, comparing the actual costs each month to allocated monthly budgeted amount that was approved and submitted to HRSA. • This review will be done by the accounting manager responsible for grant reporting as well as the accounting manager responsible for the FQHC financial reporting as a whole. The Executive Director of the FQHC and the CFO will provide the final review of the monthly expenditures charged to the grant. • Any questions or needed changes will be communicated to the grant accountant for explanation or modification each month. Name of Contact Person: Glen Chipman, CFO 1040 W Bristol Rd Flint, MI 48732 810-496-5487 gchipman@genhs.org Projected Completion Date: The above outlined steps have been put in place as of 6/15/2024 and will be reviewed periodically for continued compliance.

Finding 2023-003 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-003 – ACTIVITIES ALLOWED OR UNALLOWED / ALLOWABLE COST/COST PRINCIPLES Type: Significant Deficiency in Internal Control Program: COVID 19 Education Stabilization Fund (ALN 84.425D– ESSER II Formula, and ALN 84.425U – ESSER III Formula) Condition: Expenditures charged to the grant were not authorized by the grant. Criteria: As detailed by 2 CFR 200.402, “the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits”. Cause: Management’s misunderstanding of costs allowed under this grant. Effect: Unallowed costs Corrective action to be taken: 1. District enlisted the services of an outside consultant to work with the Finance Director to address the training, knowledge, and experience (TKE) shortfalls in his skill set. The scope of work was specified to include addressing the grant funding processes, proper public school audit practices, and the proper methods for grant application, grant budgeting, budget implementation, amending budgetary elements as permissible, and reconciling grant funding. 2. The Finance Director will effectively apply the provided TKE skills to CHSD Grant Funding processes to ensure compliance with the budgetary guidelines and constraints of each grant funding opportunity awarded to the CHSD. 3. In the event a need or opportunity arises, whereby a requested transaction exceeds a budgetary constraint of an approved grant budget, the Finance Director will ensure a Grant Budget Amendment or variance request is reviewed and approved by the issuing Agency/Department prior to authorizing or posting the transaction which would create the budget variance. The corrective action timeline is as follows: The corrective action is effective immediately and applicable to all stakeholders with data entry access to the CHSD financial accounting software platform. District Leader Responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance

We concur with this finding. Although the Wagner-Peyser Program transitioned to TCSG in December of 2022, related activities also continued at GDOL. Staff at the career centers continued to serve Georgia taxpayers in need of employment services rather than turning them away. As a result, staff continued to charge the Wagner-Peyser grant, and there were Wagner Peyser grant funds still remaining at GDOL. Journal vouchers were entered to allocate indirect costs to the Wagner-Peyser grant pursuant to GDOL's federally approved cost allocation plan. Journal vouchers were also used to correct other expenditures that should have been charged directly to Wagner Peyser. GDOL will ensure that all journal vouchers are properly supported by documentation, either attached directly to the journal voucher or the journal voucher will reference the supporting documentation which can be retrieved either electronically or manually.

Finding Number 2023-004 — Significant Deficiency in Internal Control/Non-Compliance — Covid 19-ESSER II - Approved Expenditures Condition: During expense testing of ESSER funds, a final invoice for a sound system project in Shepherd Middle School was not detailed in the approved grant application. The expenditure was for $4,010 but the total cost of the project was $20,050. The bulk of the project cost, $16,040, was expended during 2021-2022. The sound system was not an allowable cost based on not being in the original grant application. Responsible Person: Carl Seiter, Director of Business Services Implementation Date: December 31, 2023 Corrective Action: Develop an approval process that requires the Director of Business Services to review approved grant application prior to approving any federal grant expenditure. The Director of Federal Programs and the Director of Business Services will meet monthly to review federal grants, expenditures in the near future and discuss/review proper assignment of expenses to the specific grants and general ledger function codes. Sincerely, Carl Seiter Director of Business Services Shepherd Public Schools

The Business Manager will review all grant agreements to gain a thorough understanding of allowable costs and then establish and modify or amend grant budgets appropriately to assure that only allowable costs are charged to federal grants. The Superintendent will review all federal budget amendments. We will put this into effect immediately going forward in all future grant agreements.

November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESSER TI-Formula contains a Material Weakness in Internal Control/Non-Compliance. During the testing of the amounts charged to the grant it was noted that payments were charged to the grant but were not authorized by the grant. The responsible party is the Business Manager, Dorothy Boge. This was a misunderstanding of costs allowed under this grant and were not in compliance with 2 CFR 200.402. The Corrective Action Plan for Farwell Area Schools will be to review all grant agreements to gain a more thorough understanding of allowable expenses. Farwell Area Schools will modify our internal controls to include a step that all expenses charged to the grant have to be in the grant or it cannot be paid. We will also include a step to verify that amendments to the grant have been submitted for approval and verify this monthly. This corrective action plan will be implemented today, November 1, 2022. Thank you, Dorothy Boge, Business Manager Steven Scoville, Superintendent

CAP for Finding: 2022-300 DATE: March 20, 2023 TO: Erin Scharlau, Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) ? Unallowable Costs Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-300: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) ? Unallowable Costs. This is the department?s Corrective Action Plan. ? Recommendation (2022-300): Disaster Grants ? Public Assistance (Presidentially Declared Disasters) ? Unallowable Costs We recommend the Wisconsin Department of Health Services: ? Work with the federal government to resolve the $855,368 in unallowable costs we identified. Wisconsin Department of Health Services Planned Corrective Action: DHS will reach out to the federal government as suggested to resolve this issue. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Barry Kasten, Director Bureau of Financial Services, Division of Enterprise Services barry.kasten@dhs.wisconsin.gov

April 13, 2023 Roslund, Prestage & Company, P.C. 525 W. Warwick Drive, Suite A Alma, MI 48801 Finding: 2022-001: Significant deficiency in internal control / immaterial non-compliance Federal Program: Block Grants for Prevention and Treatment of Substance Abuse ? Treatment and Women?s Specialty Services Condition: During testing of amounts charged to the grants, it was noted that provider stabilization payments were charged to the Treatment and Women?s Specialty Services grants but were not authorized by the grants. Corrective Action Plan: Mid-State Health Network will review grant documents when implementing new funding initiatives and will seek guidance from the awarding agency as needed. Responsible Party: Amy Keinath, Finance Manager Anticipated Completion Date: October 1, 2022

Finding: 2022-001 Considered a significant deficiency in internal control/immaterial non-compliance. Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment) Criteria: As detailed by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits. Condition: During testing of amounts charged to the grants it was noted that provider stabilization payments were charged to the Treatment grant but were not authorized by the grants. Cause/Effect: This condition appears to be the result of a misunderstanding of costs allowed under this grant. These costs were not in compliance with 2 CFR 200.402. Questioned Cost: $199,598 Recommendation: We recommend that the Entity review all grant agreements to gain a thorough understanding of allowable costs and then establish/modify internal controls to assure that only allowable costs are charged to the grant View of Responsible Official: Management is in agreement with this recommendation. Corrective Action Plan: SWMBH's provider stability committee will review SWMBH's COVlD-19 Provider Stability plan. Along with the review of the plan, SWMBH will fully understand and execute request in accordance with the SWMBH COVlD-19 Provider Stability plan. Payments of an approved provider stability request will only be funded by Medicaid and Healthy Michigan. Responsible Party: Garyl L. Guidry Jr., MBA Chief Financial Officer Date of completion: August 1, 2023

2022-002 – Activities Allowed/Allowable Costs Finding Type: Significant Deficiency in internal control over compliance Program: ALN 93.959 – Prevention, Women’s Specialty Services, Administration Criteria: As required by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits. Condition: For the timecard tested, all paid time off was charged to the grant. However, based on the percentage allocations in the timecard, only a portion should have been charged to the grant. Cause/Effect: Management oversight. Unallowable costs were charged to the grant. Recommendation: We recommend that the Entity review the internal controls over approval of payroll costs and modify them, if necessary, to assure that only allowable costs are charged to grants. View of Responsible Official: Management is in agreement with this recommendation. Planned corrective action: Management will work with the third party payroll processor to implement a payroll audit process to assure that timecards are entered as submitted. Responsible party: Chief Financial Officer Anticipated completion date: September 30, 2024

We have no disagreement with the findings. We will require reconciliation of recorded expenses and actual payments to ensure billing of allowable reimbusable costs is correctly calculated and in agreement with the terms of relevant contracts. We will settle overbilling with the pass through entity. the Executive Director, Aimee Khuu will be responsible for ensuring that the corrective actions take place as described. if you have any questions or require additional information, please feel free to contact her at 253-383-3951 Ext 105 or akhuu@tacomacommunityhouse.org.

2021-004 Charges to cost pools that are allocated wholly or partially to Federal awards Management Response: The Tribe has indirect cost agreements through 12.31.2024 and will book the indirect cost according to the rate for audited fiscal years going forward Anticipated Completion Date: 12/31/2024 Responsible Party: Treasurer, Comptroller, Accounting Manager and Federal Programs Accounting Manager