Corrective Action Plans

Views of Responsible Officials and Planned Corrective Actions A. Improved Documentation for Basis of Cost Allocation for Employee Time Charges Noted discrepancies were subsequently identified and corrected through the Foundation's internal review process; The Foundation will continue to review and enhance its existing procedures as outlined below: 1. Prior to submission of reimbursement requests to the funder, the Contracts Manager for each grant will review the supporting documents and invoice template to ensure only final and fully supported data is invoiced. 2. Continue the practice of reviewing salary costs allocated to each grant in the payroll system, with the percentage charged to the funder to ensure only fully supported costs are billed. B. Improved Documentation of Routinary Reviews of Employee Hours Charged to Grants The Foundation will continue to review and enhance the process to review staff allocated to a grant to ensure that hours and salary costs are allocated correctly at least quarterly, but also additional adjustments and reclassifications may be posted at year-end to ensure completeness and accurate SEFA reporting. Personnel responsible for implementation: Shibu Sam Position of responsible personnel: National Director of Contracts Administration Date of Implementation: October 1, 2026

2025-001. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: The Organization implemented procedures during the current year whereby expected payroll allocations are prepared by the Director of Finance and subsequently reviewed and signed by employees. However, the documentation maintained does not sufficiently demonstrate that employees' final payroll allocations were determined based upon a documented after-the-fact evaluation of the activities actually performed during the applicable period. The signed allocation records generally reflect the predetermined or expected allocation of employee time, and the employee certification does not specifically document that the allocation was evaluated against actual activities performed. Recommendation: The Organization should further strengthen its payroll allocation procedures by documenting the after-the-fact review of expected payroll allocations. Employee certifications should clearly indicate that, after completion of the applicable reporting period, the employee reviewed the allocation in relation to activities actually performed and communicated any necessary adjustments prior to finalization of the payroll allocation. Evidence of adjustments identified through this review should be retained as part of the Organization's payroll allocation documentation. Corrective Action: The Organization will maintain documentation supporting employees' after-the-fact review of payroll allocations to ensure that amounts charged to federal awards reasonably reflect actual activities performed. Any necessary adjustments identified through this review will be documented. Responsible Contact Person(s): Louis Bamonte, Director of Finance Brighter Tomorrows, Inc. - P.O. Box 706 – Shirley, New York 11967 Anticipated Completion Date: December 31, 2026.

Management will implement the corrective actions described in Findings 2025-003 and 2025-004 across all federal awards, including strengthened procedures for documenting, reviewing, and reconciling federal expenditures and reimbursement requests. Management will coordinate with the USDA Forest Service regarding the $62,404 in questioned costs and will follow the awarding agency's direction.

Management will establish and implement written procedures for documenting personnel activity charged to federal awards. Each employee whose compensation is charged to a federal award will complete an after-the-fact monthly record reflecting their total compensated activity across federal and non-federal work. Each employee's activity record will be reviewed and approved by the Deputy Director, except that the Deputy Director's activity record will be reviewed and approved by the President, monthly. Personnel allocations charged to federal awards will be reconciled to payroll at least quarterly. The Organization will retain the records and use documented actual activity, rather than budget estimates, as the basis for allocating personnel costs to federal awards.

The Commissioner’s office will consult with legal counsel to update polices to meet requirements of 2 CFR 200.

VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement procedures to ensure payroll costs charged to federal awards are supported by records that accurately reflect the work performed. Employees whose salaries are charged to multiple programs or funding sources should maintain contemporaneous time and effort documentation sufficient to support the distribution of payroll costs. Management should periodically review this documentation to ensure payroll allocations to federal awards are accurate, supported, and compliant with federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will enhance and formalize existing payroll allocation and grant compliance procedures for employees whose compensation is charged to multiple funding sources. The organization will implement periodic personnel activity certifications and/or utilize time-tracking methods that allow employees to record time worked by funding source throughout the pay period. Supporting documentation will be reviewed and approved by supervisors and retained to further demonstrate the basis for payroll allocations charged to federal awards. In addition, Finance will perform periodic reviews of payroll distributions and related documentation to confirm allocations remain reasonable, consistently applied, and adequately supported within the grant management process. These enhancements are intended to strengthen documentation, improve consistency of records maintained for compliance purposes, and provide additional evidence of adherence to federal award requirements. Name(s) of the contact person(s) responsible for corrective action: Rebecca Severtsen-Rea Planned completion date for corrective action plan: 9/22/2026

Finding/Issue #2025-001: Internal Controls over Allowable Costs relating to Time and Effort While there is a time keeping system implemented to track daily hours worked by employees, the Corporation’s current internal control system does not allow for specific coding for time actually spent on each federally funded program that would support the amount charged to the Federal award. It was recommended that the Corporation develop and incorporate internal controls in order to track specific time spent on each Federal program. This can include, time and effort reports completed on a routine basis, such as monthly, and adjust program expenditures as needed to properly reflect actual work performed. Completed time and effort reports should be reviewed and verified management for accuracy. Management Response #2025-001: The time keeping system and process does not currently allow tracking of time based on funded resources. The past practice had been for the finance department manually calculated salary allocations. Due to the influx of grants and staffing resources the Corporation was unable to maintain this process. Corrective Action Plan: Finance Management, Human Resources, and Payroll are collaborating to integrate time-tracking functionality into the current timekeeping system, enabling real-time tracking of time worked on grants. The rollout of this new process began in Q4 of FY25. Responsible Party: Tamara Barnes, CFO

FINDING 2025-020 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Vendor Service Contracts: Standardized contract guidelines for all non-employee services. Contracts must specify exact rates, hours, duration, maximum billing limits, and include standard legal terms. Approval Hierarchy: Contracts under $50,000 can be preliminarily approved by the Superintendent and later presented to the Board. Contracts over $50,000 require a dedicated Board presentation and approval. Contract Procurement Rules: Enforced tiered purchasing thresholds—Micro Purchases (no quote), Small Purchases (3 quotes required), and Large Purchases (bid process). Change Orders: Requires formal documentation and approval. Any change order increasing project costs by 10% or more requires pre-approval from the School Board.

FINDING 2025-012 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Allowable Costs / Cost Principles Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Contract Retention: HR and Regional Data Services updated software archives to prevent loss of administrative records. Grant Personnel Verification: Grant fiscal officers must review and sign Payroll Certification Reports to confirm payroll accuracy for employees charged to the grant. Payroll & Overtime Controls: All employee compensation must receive prior School Board approval. Implemented a formal 10-step stipend approval workflow and mandated pre-approval for all overtime hours. Anticipated Completion Date: Completed by June 30, 2026

FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Data & HR Retention: Updated software stores and archives via Regional Data Services to prevent administrative record loss. Payroll & Compensation: Enforced required School Board pre-approval for all compensation. Instituted a formal 10-step stipend approval workflow and mandated supervisor pre-approval for all overtime hours. Supporting Documents: Human Resources is responsible for saving and maintaining all personnel requisitions and contracts. Overtime Policy: Mandates supervisor pre-approval before overtime hours are worked Anticipated Completion Date: Corrected 06/30/2026

FINDING 2025-004 Finding Subject: Child Nutrition Cluster –Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: James Lutaaya, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jlutaaya@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Human Resources worked with Regional Data Services to identify the cause of the issue and made corrections to prevent the data being lost on the administrative side moving forward. This involved updates to software stores and archives. PAYROLL EXPENDITURES All compensation an employee receives must go before the School Board for approval prior to the pay. Approvals are retained in the form of Personnel Requisitions, Union Contracts, Board Personnel Approval. Pay Change Process: Stipend Approval Process: STEP ACTIVITY PRIMARY EMPLOYEE LEVEL REVIEWED BY NOTE 1 Create Employee Change Personnel Requisition (in Applicant Tracker or on paper) Employee's Supervisor School / Department Department Supervisor Be specific and fill in all fields. 2 Submit to the Department Supervisor for Review & Approval Employee's Supervisor School / Department Department Supervisor 3 Submit to Human Resources for Review & Approval Department Supervisor Central HR HR will review to ensure compliance with approved salary and job titles 4 Submit to Finance for Review & Approval HR Central Finance Finance will verify vacant positions exists and provide funding information. 5 Submit to Human Resources for Processing Finance Central HR HR will update the employee's information in financial / employee software 6 Verify Accuracy of Updates HR - 2nd employee Central n/a 7 Save a Copy of all Requisitions HR Central n/a 8 All pay changes are included in the Personnel Report that is submitted to the Board to obtain approval. HR Central School Board This includes position changes, job title changes, raises, transfers, etc. INDIANA STATE BOARD OF ACCOUNTS 88 OVERTIME APPROVAL POLICY All overtime hours must receive prior approval from a supervisor or manager before extra hours are worked. Employees are not permitted to work overtime without explicit approval, except in emergency situations where prior approval is not feasible. Failure to obtain approval may result in the overtime hours being unpaid or other disciplinary actions. To request overtime, employees must submit a request to their supervisor with a brief explanation of the need for additional hours. Approval will be granted based on workload requirements and budget considerations. Corrected Date: 06/30/2026 INTEGRITY • ACCOUNTABILITY • EMPOWERMENT ACADEMIC QUALITY | EQUITY, INCLUSION & JUSTICE | FINANCIAL SUSTAINABILITY | COMMUNITY PARTNERSHIPS 737 Beale Street • South Bend, Indiana 46616 • 574-393-6100 • sb.school

At the beginning of the final week of each pay period, an all-staff email is sent detailing the reporting deadlines for hours to be reported to supervisors and the hours to be reported (see attached). The deadline for supervisors to report their payroll reports to fiscal is also included in the email. Typically, payroll is reported to the Auditor’s office on the Friday of the last week of the pay period. However, this reporting day may change due to holidays, vacations, or the fiscal administrator’s other work responsibilities. Starting with the pay period ending September 19, 2026, employees will report all overtime worked through the day before the payroll reporting deadline of the current pay period (i.e., Thursday if Friday is the reporting deadline) and all unpaid overtime owed from the previous pay period. Timesheets will be due to the Human Resources Administrator no later than Thursday following the end of the pay period. Overtime reported on the timesheets will be matched against the overtime on the payroll transmittal to verify it has been paid. Any unpaid overtime not reported in the next pay period will be added as compensatory time on the employee’s attendance record unless the Director and Fiscal Administrator, after review, approve overtime pay for older pay periods (two or more behind the current pay period).

Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO implemented Clockify in 2026 to document the amount of time staff work on activities associated with each funding stream and support the allocation of payroll and related costs based on actual work performed rather than predetermined or assigned percentages. Staff received training throughout 2026 on their funding allocations and use of the time-tracking system, including guidance for appropriately recording activities by funding stream. The HR & Finance Director will be responsible for administering the time-tracking and payroll allocation process and conducting periodic audits of time-tracking records to compare documented staff activity to payroll allocations. Any identified variances will be reviewed and allocations adjusted as appropriate. The Operations Director will monitor compliance with established time-tracking and payroll allocation procedures, and the Executive Director will provide overall oversight and ensure identified issues are addressed in a timely manner. Anticipated Completion Date December 31, 2026

Legal Services Corporation 09.744060 Basic Field Grant Grant Period: 1/1/2025 – 12/31/2025 Contract Number: 744060 U.S Department of Justice 16.575 Victims of Crime Act Grant Periods: 10/1/24-9/30/25 and 10/1/25 – 9/30/26 Contract Number: 4055105; 4055106 Supreme Court of Texas Basic Civil Legal Services Program Grant Period: 9/1/2023 – 8/31/2026 Contract Number: 26030 2025-001 Internal Controls over Compliance - Allowable Activities and Costs – Payroll (Significant Deficiency) Recommendation: We recommend the Organization review its timekeeping policies and procedures to ensure time sheets are retained for all payroll transactions to support the allocation of compensation between cost objectives and that these are provided timely to the Director of Finance to reconcile the allocation of personnel costs charged on the time sheets to the budget estimates used to bill grantors. This should be done in conjunction with monthly or quarterly billings (or other determined regular interval), at fiscal year-end, and at the end of the grant year (if different from the Organization’s fiscal year). Corrective Action: • AVDA will revise and formally approve its written timekeeping and payroll-allocation procedures. Every employee whose compensation is charged in whole or in part to a grant must submit a complete and accurate timesheet for each pay period. • Timesheets will reflect actual activity and identify the appropriate program, grant, or cost objective. Budget estimates will not serve as final support for payroll charges unless permitted by the applicable award and reconciled to actual activity. • Each employee and the employee's supervisor will approve the timesheet by the established deadline. Finance will maintain an exception log for late, missing, incomplete, or corrected timesheets and will follow up before grant billing or reimbursement requests are finalized. • The Finance Department will complete and retain a payroll-compliance checklist for each pay period. Payroll costs lacking required support or approval will not be charged to a grant and will remain charged to unrestricted funds unless and until adequate documentation is obtained and reviewed. • The Director of Finance will update employee pay rates and grant allocations promptly after each compensation, funding, or assignment change. Finance will verify current pay rates before grant billing and will document the review. • At least monthly, the Director of Finance will reconcile payroll-allocation records to the payroll register and general ledger. The reconciliation will confirm that employee allocations do not exceed 100 percent, rates agree with actual payroll, charges are supported by approved timesheets, and charges do not exceed applicable grant budgets. • A reviewer who did not prepare the reconciliation will document review and approval. The CEO will document review of organizational payroll. Payroll information relating to the CEO will be reviewed under the Board-approved process for executive compensation and payroll oversight. • Management will provide and document training for employees, supervisors, and Finance personnel regarding timekeeping, payroll allocation, allowable-cost requirements, approvals, and record retention. • AVDA will maintain timesheets, approvals, payroll registers, reconciliations, exception logs, and supporting allocation records in a centralized electronic location consistent with federal and grant-specific retention requirements. Responsible Parties: - Lisa Mikosh, Director of Finance - Marcello Gonzalez, Bookkeeper - Maisha Colter, CEO Date to be Corrected: December 31, 2026

2025-003 - Allowable Costs/Cost Principles Recommendation: We recommend that the County establish procedures that provide a system and related documentation to support an equitable allocation of payroll costs. Action Taken: The County concurs with the auditor's finding regarding the allocation of payroll costs. The County will revise its procedures, tracking system, and supporting documentation to ensure payroll costs are allocated in a more equitable and accurate manner in accordance with the Uniform Guidance. If the Federal Audit Clearinghouse has questions regarding this plan, please contact Joseph E. Kantz, Chairman, Snyder County Board of Commissioners at (570) 837-4204.

Corrective Action Plan Finding 2025-001 The District’s former operator of its network was contractually required to keep the accounting records for the District. Part of this obligation was to perform calculations for estimating the cost of the labor each pay period that was spent by the operator to build out the network and connect new customers and provide those calculations to the District. Additionally, the operator was contractually required to provide the underlying detail payroll records that support the calculations. The operator provided only some of the calculations and none of the detail payroll records supporting the calculations due to ongoing litigation. Effective January 1, 2026 the District hired a new operator and is now obtaining those calculations and underlying support on an ongoing basis from the new operator. Estimated Completion Date: January 2026 Responsible Party: Daniel Childs, Treasurer

Management Response: Management and the outsourced accounting firm will establish documented procedures to reconcile personnel costs included in reimbursement requests to actual allowable compensation costs. When budgeted or agreed-upon rates are used for billing, the outsourced accounting firm will perform periodic after-the-fact reconciliations to actual payroll and time-and-effort support and will identify any differences requiring adjustment. Management will review and approve the reconciliation before submission of subsequent reimbursement requests and will promptly adjust future billings or arrange repayment with the pass-through entity, as appropriate. Evidence of reconciliation, review, approval, and resolution of any excess reimbursement will be retained in the grant files. Management will also ensure that agreed-upon billing rates are documented in writing and maintained with the award support. Proposed Completion Date – October 01, 2026 Contact – Ronny Sandoval, Board Chair Email: ronnys@irecusa.org

Views of responsible officials and planned corrective actions: Management agrees with the recommendation. NDN Collective has strengthened its review procedures over payroll allocations charged to federal awards. When a Program Manager identifies a change to an employee's payroll allocation, the change will be communicated directly to the Finance team for timely review and processing. The Finance team will review payroll allocations to ensure they are consistent with approved time-andeffort documentation prior to processing. In addition, there will be a secondary review of payroll allocations and supporting documentation to verify that charges to federal awards are accurate, properly supported, and consistently applied in accordance with Uniform Guidance requirements. These review procedures have been documented and incorporated into the Organization's payroll allocation process for all federal awards. Management believes these enhanced controls will strengthen compliance over allowable costs and reduce the risk of payroll allocation discrepancies in future reporting periods.

Finding 2025-001: Significant Deficiency over Internal Controls related to Allowable Costs Corrective Action Plan: Strengthen detailed process for review over payroll charges billed to federal programs. To address the significant deficiency over allowable costs identified in the Single Audit, the Organization will enhance its existing review procedures by implementing a more detailed monthly review process. This will include verifying payroll charges against supporting documentation such as payroll registers, time records, and allocation spreadsheets. Management will also explore the development of a standardized reconciliation checklist and introduce a secondary review step to ensure accuracy and completeness. These measures, combined with continued monthly oversight by the CFO, are intended to reduce the risk of billing errors due to human oversight and reinforce the reliability of payroll cost allocations. Name of Responsible Person: Nora Davis, Chief Financial Officer Anticipated Completion Date: October 1, 2026

Finding 2025-001 – Major Federal Award Programs Audit Finding, Significant Deficiency, Inadequate internal control to ensure personnel costs charged to the federal program are supported in accordance with federal requirements. HopeSparks acknowledges the auditor's finding that certifications of personnel activity for staff whose compensation was charged in whole or in part to the federal award were not completed on a periodic basis during the grant period, as required by 2 CFR 200.430. During the applicable period, personnel and grant-related costs were monitored on an ongoing basis through HopeSparks' regular weekly budget review process and were charged consistently with the approved award budget; however, the specific certification format required by federal effort-reporting standards was not completed contemporaneously. Following the finding, HopeSparks conducted a thorough review of employee activities during the grant period. This process included documenting all relevant work performed and comparing it directly to personnel costs charged to the program. Our review confirmed that each cost charged to the federal award was allowable, allocable, and adequately supported. Going forward, HopeSparks will establish a periodic, contemporaneous certification process for personnel whose compensation is charged to federal awards, with implementation details to be finalized and incorporated into HopeSparks' written policies and procedures. HopeSparks' Chief Financial Officer, William Bowman, will oversee the development and execution of this process, and the President and CEO, Joseph Le Roy, will be responsible for ensuring it is carried out. If you have any questions or require additional information, please feel free to contact him at 253-565-4484 or jleroy@hopesparks.org.

Corrective action planned Effective in fiscal year 2026, the Organization will implement a time and effort reporting process for employees whose compensation is charged, in whole or in part, to federal awards. Actual time and effort will be documented and reviewed on a regular basis to support payroll allocations. Where budget estimates are used for interim allocations, management will perform periodic reconciliations to actual activity and make timely adjustments as necessary. Policies and procedures will be updated, and relevant personnel will receive training on Uniform Guidance requirements related to personnel expense reporting and allocation. Anticipated completion date December 31, 2026 Contact person responsible for corrective action Chief Financial Officer

There is no disagreement with the audit finding. Action planned/taken in response to finding: Management concurs with the finding. The Organization acknowledges that employee compensation approvals were not consistently performed in accordance with documented procedures. To strengthen segregation of duties and oversight, responsibility for review and approval of employee compensation changes will be reassigned to appropriate executive leadership personnel independent of payroll processing responsibilities, consistent with the requirement under the Uniform Guidance (2 CFR 200.303) that the Organization establish and maintain effective internal control over federal awards. All pay raises will be initiated upon the recommendation of the respective department directors and must be approved by the Chief Executive Officer (CEO) or Chief Financial Officer (CFO) prior to processing. All compensation changes will be made in accordance with the Organization's Board-approved written compensation policies and will be reasonable and consistent with compensation paid for similar work, as required by the compensation standards for personal services under the Uniform Guidance (2 CFR 200.430). Human Resources will be responsible for ensuring that all pay raise documentation, including department director recommendations and CEO/CFO approvals, is properly completed and filed in the employee’s personnel record. Documentation of all compensation approvals will be maintained in accordance with the record retention requirements of the Uniform Guidance (2 CFR 200.334) and periodically reviewed to ensure compliance with established policies and procedures. Name(s) of the contact person(s) responsible for corrective action: Edward Murphy, Asante Muyungga, Charity Gutierrez, Anthony Parker, Bennett Baber, Jannell Robinson. Planned completion date for corrective action plan: June 30, 2027

There is no disagreement with the audit finding. Action planned/taken in response to finding: Management concurs with the finding. The Organization acknowledges deficiencies in controls over payroll allocation processes and recognizes the importance of ensuring compensation costs charged to federal programs are supported by records reflecting actual work performed. Management is implementing revised payroll allocation procedures requiring allocations to be supported by approved time records and documented review processes. Specifically, compensation charged to each federal award will be based on timesheets or other time and effort records that reflect the actual hours worked on each program, are signed by the employee, and are approved by the employee’s direct supervisor, in accordance with the standards for documentation of personnel expenses under the Uniform Guidance (2 CFR 200.430(g)). Overtime will require advance supervisory approval and will be charged only to the program on which the overtime hours were worked. Additional training will be provided to employees and supervisors regarding timekeeping and grant coding requirements, and management will periodically review payroll allocations to verify compliance with federal requirements. Each pay period, the Accounting Department will reconcile payroll allocations recorded in the payroll system to approved time records before posting related costs to the general ledger and charging them to federal programs, and will investigate and correct any discrepancies before including the costs in a reimbursement request form. Where budgeted allocations are used for interim purposes, they will be compared to actual effort at least quarterly and adjusted as necessary so that final amounts charged to federal awards reflect actual work performed. The Chief Financial Officer (CFO) will review the results of these reconciliations, and all time records, approvals, and reconciliations will be retained in accordance with the record retention requirements of the Uniform Guidance (2 CFR 200.334). Name(s) of the contact person(s) responsible for corrective action: Edward Murphy, Asante Muyungga, Charity Gutierrez, Anthony Parker, Bennett Baber, Jannell Robinson. Planned completion date for corrective action plan: June 30th, 2027

2025-001. Allowable Costs/Cost Principles United States Department of Health and Human Services, Substance Abuse and Mental Health Services Administration Passed Through Vibrant Emotional Health: Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National Suicide Prevention Lifeline ALN: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National Suicide Prevention Lifeline ALN: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National Suicide Prevention Lifeline ALN: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National Suicide Prevention Lifeline ALN: 93.243 Passed Through New York State, Office of Mental Health: Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 S11MY1 ALN: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 SAMHSA 1.0 Y2 ALN: 93.243 Condition: Time records prepared by employees reflect the total hours worked for the day, but do not reflect the actual time spent on programs funded by each federal award, rather they are based on budgeted hours. Current Status: The Organization’s use of Personnel Activity Report (PAR) equivalent documentation had not been prepared to accurately reflect the time work is performed for each federal award by the three administrative employees. Planned Corrective Action: The Organization will complete the implementation of procedures for its timekeeping records, which will provide information for PAR equivalent documentation. Actual time worked performing duties funded by each federal award will be reflected. Responsible Contact Person(s): Meryl Cassidy, Executive Director Response of Suffolk County, Inc. - P.O. Box 300 - Stony Brook, New York 11790 Anticipated Completion Date: December 31, 2026.

Management will reconfigure the system to require after-the-fact entry of actual hours worked and to restrict advance entry and approval, reinforce supervisory review procedures to ensure timely and accurate approval of timecards, and provide training to employees and supervisors on federal timekeeping requirements under 2 CFR 200.430. These actions will strengthen internal controls and ensure payroll costs charged to federal awards accurately reflect work performed going forward.