Corrective Action Plans

View of Responsible Official (This was implemented at the end of the 22/23 Audit, however, that audit was completed after the beginning of the next fiscal year. Therefore, the timing overlapped, and the changes implemented were not yet evident at the beginning of the new fiscal year.) Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two weeks, prior to payments being made. The Organization’s Director of Operations forwards the Board Chair and CEO a listing of cash disbursements and payroll due with the suggested payments. The Board Chair and CEO each will ask questions and formally “approve” or “disapprove” each transaction, prior to any disbursements. Once reviewed, the CEO will return the reviewed materials to the Director of Operations with the amounts to pay. Also, the Organization’s outsourced accountant will review and approve each monthly bank reconciliation and bank statement for all Organizational accounts, as well as the monthly credit card statements. The outsourced accountant does not have the ability to access the monthly bank statements or make purchases.

CORRECTIVE ACTION PLAN July 17, 2025 Health Resources and Services Administration Jewish Child Care Association of New York (d/b/a JCCA) and Affiliated Organization respectfully submits the following corrective action plan for the year ended June 30, 2024. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT FINDINGS Finding 2024-001 – Account Analyses MATERIAL WEAKNESS Recommendation We recommend that the Agency implement policies, procedures and controls to ensure that all accounting records are analyzed and reconciled on a monthly basis. In addition, the Agency should follow the policies and procedures for the proper and timely review of all journal entries. The personnel reviewing the journal entries should agree the journal entries to the source documents or underlying support and should document his or her review of the journal entry. Action Taken Management of the Agency is in agreement with this finding. The Agency experienced turnover in key positions of the finance department and therefore they have outsourced their finance function to BTQ Financial from the end of November. BTQ is focusing on the implementation of reconciling the accounts on a more routine and timelier basis which is consistent with financial policies and procedures of the Agency. Revised Policy and Procedures that incorporate this finding will be in place by 8/1/2025. Finding 2024-002 – Information Technology – General Control Activities SIGNIFICANT DEFICIENCY Recommendation We recommend the Agency follow their policy for password age. We also recommend that the Agency enable multi-factor authentication. Lastly, we recommend the Agency perform a risk assessment over the information technology environment. We recommend a written risk assessment and penetration test to be performed annually and vulnerability scans to be performed quarterly. Action Taken Password policy had been updated with stricter complexity and retention requirements, aligning to or exceeding best practices. Multi-Factor Authentication (MFA) had been implemented on all VPN and remote access to JCCA resources. HIPAA Risk Assessment will be completed by July 31, 2025. A SOCaaS (Security Operation Center as a Service) with continuous internal and external vulnerability scanning and assessment will be implemented by July 25,2025. A contract to purchase network security and email security solutions was signed and will be implemented in October 2025. Penetration testing is planned for Q1 2026 after all the mentioned security enhancements are in place. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Unaccompanied Alien Children Program (Assistance Listing Number 93.676), FAIN # 90ZU0385, 90ZU0603, 90ZU0567, and 90ZU0536, for FY 2024 - Significant Deficiency Finding 2024-003 – Procurement, Suspension and Debarment Recommendation We recommend that the Agency train its personnel in relation to the exclusion screening and proper documentation thereof and that the Agency conduct regular reviews to ensure the completeness of exclusion search documentation. Action Taken As per the Purchasing policy, new vendors are sanctioned by the Purchasing department prior to the creation of a purchase order. Compliance conducts a monthly sanction review of all vendors. Sanction checks have now been completed for the vendors previously missed, and we have strengthened internal controls to ensure all newly added vendors are screened moving forward. In addition, employees whose salaries are charged to federal grants are also subject to suspension and debarment checks. JCCA ensures to actively conduct these checks in compliance with federal regulations. U.S. Department of Health and Human Services, Unaccompanied Alien Children Program (Assistance Listing Number 93.676), FAIN # 90ZU0385, 90ZU0603, 90ZU0567, and 90ZU0536, for FY 2024 - Significant Deficiency Finding 2024-004 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the Agency strengthen their internal control policies and procedures to ensure that the allocations per the time and effort attestation forms agree with the amount charged to the grant per the general ledger. Action Taken We acknowledge the recommendation and recognize the importance of aligning time and effort attestations with the amounts charged to grants in the general ledger. We ensure that any changes to employee allocations are reflected timely in our payroll and accounting systems to maintain consistency between documentation and financial records. Additionally, we are reviewing our internal controls and procedures to identify any process gaps and reinforce communication between HR, Payroll, and Finance teams. Going forward, we will enhance oversight to ensure that updates related to employee funding sources are promptly recorded, which will help maintain accurate grant reporting and compliance with applicable regulations The anticipated completion date of this action is August 1, 2025. If the Health Resources and Services Administration has questions regarding this plan, please call Kenneth Shieh, Chief Administrative Officer at (718) 747-4367. Sincerely yours, Signature:  Name: Kenneth Shieh Title: Chief Administrative Officer

Corrective Action Plan for Current Year Findings 2024-001 - Internal Control over Payroll Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan DONNA M. KELLEY, LCSW President & CEO Waldo CAP was finally able to hire an additional Human Resources staff member in May of 2025, who will complement our current payroll review process by adding a second layer to ensure not only the accuracy of the Wage Change of Status form (among other enhanced review duties) but to also ensure the completeness of the form including required signatures. Person(s) Responsible: Katie Bagley, Human Resources Director Timing for Implementation: August 1, 2025

Corrective Action Plan Year Ended December 31, 2024 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2024-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Homeland Security: Passed through the State of New Jersey, Department of Law and Public Safety Program Titles and Assistance Listing Numbers (ALN): Disaster Grants – Public Assistance (Presidentially Declared Disasters) – ALN 97.036 Federal Grant Numbers: State of New Jersey pass-through number: UH1WX, Project #2365 – Award Year 2024 (Application 696220) Contact Person: Donna Wilser, Deputy Executive Director, 732-750-5300 Corrective Action: Management agrees with the finding. Beginning in December 2024, as a commitment to strengthen our processes and ensure that all physical timesheets related to FEMA-declared disaster events are properly maintained and readily accessible, management put a process in place to enhance procedures and controls for timesheets going forward to ensure full compliance with the Uniform Guidance requirements. This process was successfully implemented as of this date and for prospective periods. However, this process does not remedy the issue noted in the finding which relates to time worked from 2020-2022, which is before the process was in place. Therefore, the finding is repeated from the prior year. Anticipated Completion Date: Completed

Payroll and Human resources will adhere to established policies and procedures and improve internal controls policies ensuring timecards are reviewed and approved by appropriate supervisors before payroll processing. Personnel Action Forms (PAFs) will be required for part-time employees along with full-time employees and regularly updated to reflect on any salary step or compensation changes. Finance and HR staff will periodically review payroll records and ensure accuracy of positions, pay, step, and general accounting cost center allocations. Responsible Persons: Alvaro Castellon – Director of Finance & Ela Pappo – Director of Human Resources Date of Implementation: June 30, 2026

Management agrees with the finding and has already begun implementing corrective actions as stated in the Recommendation, including additional training for staff and improved review procedures. Management is committed to addressing these issues promptly to ensure the accuracy as it relates to payrates, amounts, recorded on timesheets and time off approvals.

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ineligible costs were identified with other eligible costs. System process was reviewed and reconciled for any additional errors and process was updated to prevent system errors in the future. Payroll reporting was reviewed for accuracy and additional steps were taken to assist in correcting the system error and to prevent errors in the future for project costs. Name of the contact person responsible for corrective action: Julie Fischer, Comptroller Planned completion date for corrective action plan: December 2025.

Correction action • Finance will work HR and Program staff to document written procedures for staffing allocations. • Finance will strengthen monthly project monitoring of project activity and also ensure that budget changes, if necessary, are approved by the Grants Manager. • Drawdown process is being revised to ensure that the general ledger activity, pending draw request, and vendor payables are all in sync. • Finance will contact Grant Manager responsible for each grant to develop plan of action for returning any overdrawn funds. Responsible Person • Associate Director - Finance Anticipated completion date • September 30, 2025

U.S. Department of Education and U.S. Department of Health and Human Services Special Olympics Indiana, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 01, 2024 – December 31, 2024 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 There were no findings in the current year that require a corrective action plan FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Special Education – Special Olympics Education Programs – Assistance Listing No. 84.380 Recommendation: We recommend that the Organization ensure policies and procedures for reviewing and approving payroll expenditures for grant programs be strengthened to ensure mathematical accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The process for reviewing salaries and benefits charged to grants has been modified. On at least a quarterly basis, the CFO reviews salaries expenses coded to the grant in the grant tracking worksheets and verifies amounts against actual payroll reports. Name(s) of the contact person(s) responsible for corrective action: Karen Kennelly, CFO Planned completion date for corrective action plan: Implemented If the U.S. Department of Education and/or U.S. Department of Health and Human Services has questions regarding this plan, please call Karen A. Kennelly, CFO, 317-695-3778.

HOMESIGHT AND SUBSIDIARIES Management’s Corrective Action Plan For the Year Ended December 31, 2024 Finding 2024-002 Contact Person(s): Tammie Anders, Director of Finance John Gikandi, Sr. Accountant (Manager) Explanation and specific reasons for disagreement with the audit finding or that the corrective action is not required (if applicable): No disagreement Corrective action planned: Labor distribution reports pulled from the financial software program (MIP) used to process payroll, will are be signed (via hard signature or docusign/adobe within five (5)) working days from date of payroll by HS/HSCD employees. Anticipated completion date: Corrective action has already been in place for 2025.

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA has changed the time and effort sheet to be less confusing for staff. Also, we can set up allocations in our payroll system which the employee and supervisor have to sign off on their time card for each payroll. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

Condition: Out of forty payroll transactions tested, we noted two instances where hourly employees did not have their timecard approved by their supervisor. • Corrective Action Plan: o Each supervisor responsible for employees in their area will need to sign off on timecards through Paylocity. o If a supervisor is unavailable, the person above them will need to sign off on the timecard. o A corrective action plan will be implemented for repeat offenders. • Responsible Person for Corrective Action Plan: Supervisors, directors, VP of the program, HR and Finance • Implementation Date for Corrective Action Plan: July 1, 2025

Views of Responsible Officials and Planned Corrective Actions A. Improved Documentation for Basis of Cost Allocation for Employee Time Charges Per the Associate Director of Contract Accounting, the Foundation reviewed all the invoices on the 1st and 2nd quarters of 2025 and noted that there were no other adjustments made relating to the invoices within the audit year ended December 31, 2024. To further strengthen internal controls for reimbursement requests, the Foundation will implement the following procedures: 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 Per the Associate Director of Contract Accounting, the Foundation has a 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 reclasses may be posted at year-end to ensure completeness and that all expenditures are posted in the correct SEFA period as part of the SEFA review process. C. Timecards Lacking Employee and Manager Approvals Per the Associate Director of Contract Accounting, the Foundation has a process in place to ensure that employees and managers approve timecards every pay period and will continue making enhancements to this process to ensure that gaps do not occur subsequently. Personnel responsible for implementation: Shibu Sam Position of responsible personnel: National Director of Contracts Date of Implementation: August 1, 2025

Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hackett & Co. 14 East Main Street, Suite 500 Springfield, OH 45502 Audit period: January 1, 2024 – December 31, 2024 The findings from the June 26, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS Department of Health and Human Services 2024-001 Health Center Cluster Program – ALN # 93.527; Grant No. H2E Significant Deficiency: See Finding 2024-001 Recommendation: Management should strengthen its internal controls over payroll charges to federal awards by ensuring consistent adherence to its time and effort certification policies as well as conduct periodic reviews of payroll documentation to verify compliance with established policies and federal requirements. Action Taken: We concur with the recommendation and will implement formal policies and procedures around obtaining time and effort certifications by June 30, 2025.

Management concurs with the recommendation to implement internal controls to ensure all costs charged to the program are accurate, allowable, and properly allocated in accordance with the terms of the federal award, and that there is proper review and approval.

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls that are designed and operating to provide an accurate calculation of payroll costs incurred under the federal programs, including review and monitoring of process and procedures. In addition, documentation ensuring accurate payroll costs allocated to federal programs, along with support of review and approval of such expenses, will be retained in accordance with federal regulations.

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to implement internal controls over tracking of expenditures related to federal award grants, especially personnel costs, and the related reimbursed cost to ensure compliance with federal requirements.

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement a system of internal controls which includes a review process to ensure accurate use of approved fringe benefit rates in all federal reporting. The Group will reconcile budgeted and actual fringe benefit costs regularly to ensure continued compliance.

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls that are designed and operating to provide an accurate accounting of payroll costs incurred under the federal programs, including review and monitoring of processes and procedures. Documentation ensuring accurate payroll costs allocated to federal programs, along with support of review and approval of such charges, will be retained in accordance with federal regulations.

Finding: 2024-057 - Insufficient documentation was available to support the manual transfer of time originally coded to another federal program to the TANF program. Questioned Costs: AL 93.558: $1,730 Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department does not agree with the finding. The Division of Public Assistance (DPA) met with CLA regarding the questioned costs which were explained and documented. For the sample selected, the employee did positive time keep to LDP U6615 - LIHEAP Policy for their time spent processing heating assistance applications. This was during a time when our Policy section was understaffed, and the administrative section absorbed programmatic duties. The division followed the State of Alaska’s payroll correction process. When IRIS-HRM (payroll) interfaced to IRIS-FIN (financial), the payroll transactions errored due to insufficient program budget. The Department of Administration, Division of Finance provides an erroring payroll transaction report. The departments are instructed to update the report with correct financial coding and send to a BOT email address. The BOT enters the correction in the State’s financial system and attaches the spreadsheet to document the update in coding. Department staff do not have permissions to add notes or additional attachments to the payroll transaction. DPA accounting staff reviewed the errored transaction and identified another allowable fund source to code these expenditures to. Therefore, the payroll expenses were adjusted and charged to the TANF program. Corrective Action (corrective action planned): Division of Public Assistance will enhance the process to review payroll transactions and document supporting information for changes. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner

The Department of Behavioral Health (DBH) agrees with the findings and will put controls in place to resolve the issue. To ensure documentation of employees who are paid in full or in part with federal grant funds, DBH will enact a time and effort certification standard operating procedure (SOP) in conjunction with the Agency Operations Administration and Office of the Chief Financial Officer. The SOP will direct the supervisor to review a payroll report generated by the OCFO providing each employee’s percentage of time charged to the assigned fund source. A form will allow supervisors to certify the employee has performed the duties that align with the funding source. The certification will be required at least quarterly for employee’s funded 100% and at least monthly for employee’s funded by more than one funding source. Creation, execution and monitoring of SOP: Draft SOP, September 1, 2025 Contact: Michael Neff, DBH Chief Operating Officer Virtual training to all affected employees, September 15, 2025 Contact: Adran Reid, Agency Fiscal Officer, Department of Behavioral Health & Deputy Mayor for Health and Human Services Contact: Ryelle Roddey, Deputy Chief Operating Officer Anthony Baffour, Director of Financial Services Renee Evans Jackman, Director of Grants Management Estimated Completion Date: Operationalize, October 1, 2025 See Corrective Action Plan for chart/table

Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hackett & Co. 14 East Main Street, Suite 500 Springfield, OH 45502 Audit period: January 1, 2024 – December 31, 2024 The findings from the June 26, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS Department of Health and Human Services 2024-001 Health Center Cluster Program – ALN # 93.527; Grant No. H2E Significant Deficiency: See Finding 2024-001 Recommendation: Management should strengthen its internal controls over payroll charges to federal awards by ensuring consistent adherence to its time and effort certification policies as well as conduct periodic reviews of payroll documentation to verify compliance with established policies and federal requirements. Action Taken: We concur with the recommendation and will implement formal policies and procedures around obtaining time and effort certifications by June 30, 2025.

Finding 2024-002 – Allowable costs – payroll Assistance Listing #: 93.243 Condition: During fiscal year 2024, the Organization charged payroll costs to the federal award programs using a set percentage based on budget and not based on employee’s actual time or effort amongst various programs. Recommendation: We recommend the Organization make changes overall its timekeeping processes to ensure that payroll costs accurately reflect the work performed and if budget estimates are utilized, that they are reconciled and trued up on a consistent basis. Action Taken: NFFCMH has made changes overall to the Federation’s timekeeping processes to ensure that payroll costs accurately reflect the work performed. The Organization is acting upon different guidance it has received, and as of the date this audit is released, the contract this finding addresses is currently scheduled to end on 08/30/2025. NFFCMH will continue our current practice through the end of this same contract, and we will review any potential change to same upon renewal or extension of this contract.

Finding 2024-001: Internal controls and adherence to compliance were not followed with regards to an appropriate level of approval of management that is charged to the Coronavirus State and Local Recovery Funds and the Food Cluster Program. The Problem: CEO timesheets were not reviewed or approved by our Board of Directors in 2024 so proper oversight was not being done. Corrective Action: The procedure we had in place was that our Board Chairperson would review and approve our CEO timesheet entries each payroll period. This procedure was followed in prior years. In January 2024 the Chairperson changed to a new Chairperson and this person did not receive proper training on how to approve the CEO timesheet. When the auditors brought our attention to this situation in March of 2025, we immediately contacted the current and previous Board Chairs, HR Director, and Interim CEO. They worked together to train the present Board Chairperson on how to access the CEO timesheet entries, review them and approve them in a timely manner. This process is being used every pay period and our reports show that all timesheets are approved. We also printed out all timesheets going back to January and had the Board Chair review and sign those copies. Going forward we will be sure that proper training is done when there is a change in either the Board Chair or the CEO/Ed position.

2024-001 Twenty-First Century Community Learning Centers - Assistance Listing No. 84.287 Material Weakness in Internal Control Over Compliance and Noncompliance...., Inadequate Payroll Documentation B. Allowable Costs/Cost Principles Recommendation: The Auditors recommend that management ensure all employee timecards are signed or electronically certified by the employee in a timely manner. The Auditors also recommend a process be implemented to reconcile time charge to federal award to underlying payroll report. Internal controls should be reinforced to verify that no payroll costs are charged to federal programs without appropriate documentation and approval. Action Taken : We agree with the recommendation and updated our written policy in 2024 . The policy was reviewed by the Finance Committee and approved by the full Board of Directors in December 2024.