Corrective Action Plans

Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities. Corrective Action to be Taken: All Fiscal team members will be attending various training courses around GAAP reporting guidelines. Training will be through the CPE website, also any other sources management can engage in through WiPFLi or CAPLAW. Reports will all be submitted after a review and approval from the Director of Fiscal and Facilities. Policies and procedures will be updated with the assistance of a fiscal consultant to ensure that these policies and procedures are followed through. Back up will be required for every entry and entry and backup will be scanned to a permanent document folder so it can be referenced so if there are any changes made there will be an audit trail for follow up. These new policies and procedures will be initialed by the fiscal team for acknowledgement of changes, and it will be part of the performance evaluation process. The anticipated completion date for this corrective action is September 30, 2024.

We concur with the issue, and accept the recommendation provided by the auditor. We will strengthen the system of internal controls for identifying federal awards and expenditures, including TIFIA funds and the associated reporting requirements which are subject to single audit inclusion.

Program: AL 84.287 – Twenty-First Century Community Learning Centers – Subrecipient Monitoring Corrective Action Plan: The NDE was provided written guidance from the U.S. Department of Education (USED) regarding source documentation required for the NDE’s review of preliminary documentation required to make payment whereas this effort is not associated with the NDE’s Grant Compliance Section performing the fiscal monitoring activities applying the required pass-through activities contained within 2 CFR 200.332. To make payment, the USED guidance states, “Uniform Guidance does not require the NDE to obtain specific source documentation from its subrecipient prior to making payments and the NDE’s Grant Guidance states that for certain reimbursement requests, such as credit card purchases, travel expenses, and personal reimbursements, subrecipient are always required to submit supporting documentation. For other expenditures, including personnel costs, and time and effort certification, supporting documents need to be retained by the subrecipient for at least three years and must be available for auditing and monitoring purposes”. For the reimbursement request tested to make payment, additional source documentation was acquired from the subrecipient upon the APA’s request and submitted for review on March 1, 2024. Contact: Jen Utemark, Administrator, Office of Budget & Grants Management Anticipated Completion Date: March 1, 2024

2023-003 Internal Control Over Financial Reporting Management Response: Management concurs with the recommendation above. Management will ensure policies and procedures over financial reporting which capture all required adjustments necessary to fairly present consolidated financial statements. Since their inception, the Academies had outsourced its accounting function to an outside company. Management has now moved that function in-house and hired a full-time finance director to oversee all accounting functions. The finance director will be responsible for monitoring all financial policies and procedures. Responsible Person: Preston Castille, Jr., Helix Community Schools, President Anticipated Remediation Date: Fiscal year ended June 30, 2024

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective action has been implemented to revise internal procedures to prepare the SEFA on a cash basis for future fiscal years. This includes the creation of a reconciliation schedule to the financial statements which are prepared on an accrual basis. Contact person responsible for corrective action: Jeremy Baker, Director of Finance Anticipated Completion Date: 1/15/2024

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared as it originally included expenditures that were improperly excluded from the SEFA for the year ended June 30, 2022. Planned Corrective Action: Additional Supervisory Review of Expenditures Contact person responsible for corrective action: Deanna Korth Anticipated Completion Date: 09/30/2023

Finding: 2023-001: SEFA – Material Weakness The SEFA prepared by management included an incorrect Assistance Listing (AL) number for one grant. Federal grant AL NO. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities was incorrectly identified as AL No 20.507 Mobility Management. While both grants are from the Federal Transit Agency, they fall under different clusters in the Office of Management and Budget’s Compliance Supplement and thus have different audit requirements. Auditor Recommendation: We recommend management verify with the grantor the AL number of the grant. This can be done by obtaining the information from grant documents, or direct communication with the grantor. We further recommend the SEFA be reviewed for accuracy by an individual not included in the SEFA preparation process. Review should be notate with initials and date. Contact Person Responsible for the Corrective Action: Lisa Cappellari, Chief Financial Officer, LisaC@paratransit.org Management Response and Corrective Action Plan: After the end of Fiscal Year 23-24 on 6/30/2024, Jody Wadley, Finance and Grants Manager, will start the preparation of the FY24 SEFA and make sure all components are correct. Lisa Cappellari, Chief Financial Officer, will review the SEFA for accuracy, checking grant documents and directly contacting the granting agency if necessary. Once each component of the SEFA is thoroughly reviewed, Lisa Cappellari will initial and date.

Failure to Inform Auditors of the Need for A Single Audit Recommendation: We recommend that Counseling Clinic updates and maintains a SEFA or other tracking protocol of total expenditures on a federal level throughout the year. Action Taken: Management is now properly tracking grant expenditures and can accurately state quantities of grant expenditures.

UCCAC has retained services of an outside service provider who will ensure schedule of expenditures of federal awards is reconciled to general ledger and includes all federal and pass-through federal grants awarded. The schedule will also be reviewed by program director for accuracy and completeness. Responsible Person: Controller and program directors Timeline: 30-60 days

The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of federal funds, will evaluate the processes and procedures currently in place to ensure the accuracy of SEFA reporting and detect potential inaccuracies and/or misstatements.

Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 Funding Status: Resolved Planned Corrective Action: The Interim Director of Finance has designed and implemented better policies and procedures and maintain all documentation for federal reimbursement requests. Person(s) Responsibile: Odie Johnson, Interim Director of Finance Anticipated Completion Date: June 30, 2025

Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

Finding Number: 2022-003 Condition: Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Planned Corrective Action: The federal funding was not received until fiscal year 2023 while some expenditures were incurred in fiscal year 2022. The timing of events contributed to the oversight on the 2022 SEFA. WakeMed has reeducated staff on the preparation of the SEFA in order to prevent this error from reoccurring.Contact person responsible for corrective action: Lynn Bailey Anticipated Completion Date: 12/5/2024

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources)Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1500529 (9/1/2015 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022) Condition: The year-end schedules for federal grants receivable, net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $115,244 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 10/15/2024 Responsible Official: Michael Brosnan, CFO

The Municipality Administration is committed to complying with all submissions and has ensured the proper signing of an external auditors firm to comply with such requirements.

Schedule of Expenditures of Federal Awards Views of Responsible Officials and Planned Corrective Actions: Management concurs with the recommendation. Management has hired a compliance administrator to track all grants, including federal, state and county. Management and Butler CPA firm will ensure training to establish procedures and the preparation of the Schedule of Expenditures of Federal Awards.

Condition: The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Planned Corrective Action: The City hired a full-time Grants Manager in February 2024 to establish procedures to track grants that are awarded and expended at the City. A grant committee has been established with key personnel in the City that works with grants and monitoring spreadsheets have been developed to track pending grant applications and awarded grant activity. These tools will be further enhanced with key due dates to ensure that grants are applied for by the required deadlines and requests for reimbursement are completed in a timely manner. In addition, the City will research grant management software options to further enhance grant monitoring. Contact person responsible for corrective action: Stacey Swanson, Grant & Special Revenue Manager Anticipated Completion Date: March 31, 2025

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster: 47.076 Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $115,244 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 08/01/2024 Responsible Official: Michael Brosnan, CFO

2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.

Finding 2022-006The Corporation management agreed with the finding. As of August 16, 2023, the Corporation has implemented the following changes, which we believe address future internal control considerations should the program be reinstated. The below controls additionally address the need to properly maintain evidence of controls. The below wording was added to the SEFA Preparation Memo, which is used to prepare the SEFA each year.a. Grants listed on the prior year are reviewed to determine if the grant is still active or if the grant has closed out.i. For grants that have closed the ending dates of the grant are verified, and current year activity is reviewed to ensure that all activity for that grant has been properly accounted for.Responsible Personnel include Harley McCoige, Controller and Cortney Couture, Director of Accounting.

Finding 2022-002: Emergency Watershed Protection Program - Reporting Program: AL 10.923 - Emergency Watershed Protection Program - Reporting Corrective Action Planned: The County will ensure County personnel obtain training to ensure there is a proper understanding of the Federal reporting requirements and preparation of the Schedule of Federal Awards. Anticipated Completion Date: Ongoing Responsible Party: Dixon County Board of Supervisors: Don Andersen, Deric Anderson, Roger Peterson, Neil Blohm, Lisa Lunz, Terry Nicholson, and Steve Hassler

Finding Number: 2022-001 Condition: The original SEFA prepared for audit purposes did not include all federal expenditures that should have been reported under ALN 66.443. Planned Corrective Action: All programs that have both Federal and State/Local funding will be examined to ensure correct expenditure by funding source is properly recorded. Contact person responsible for corrective action: Curt A. Reppuhn, CPA Deputy Comptroller Anticipated Completion Date: Fiscal Year Ended June 30, 2023

The expenses and revenues will be tracked in Quickbooks or another equivalent manner and the SEFA will be reconciled to the general ledger.

Finding: 2022-001 Agency: U.S. Department of Health and Human Services ? ALN 93.558 ? TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) Name of contact person and title: David Drawl, CFO Anticipated completion date: December 2023 MYCAP?s response: Concur MYCAP agrees with this finding and provided the following response for corrective action: U.S. Department of Health and Human Services ? Material Weakness ? Internal Controls over Compliance ? Reporting Plan of Action: The material weaknesses identified by the auditor is correct as presented. Upon learning of the omission, MYCAP immediately adjusted the SEFA and presented the requested information to the auditor in such time that the program mentioned is included in the audit. MYCAP will accept the recommendations presented by the auditor and incorporate them into their fiscal procedures as well as incur additional training in GAAP conversion and preparation for audit.

Finding Number: 2022-002 Condition: The Corporation did not prepare a complete and accurate SEFA for the year ended June 30, 2021. Planned Corrective Action: While technically considered a significant deficiency and audit finding in accordance with CFR guidance for federal award audit compliance purposes, management considers this finding to be an isolated incident. Management had prepared and provided a SEFA summary that properly identified all federal funding, including all of the CARES Act funding, received as of June 30, 2021. Management also prepared and provided information regarding amounts of the CARES Act funding expended and recognized as revenue within the financial statements for the years ended June 30, 2020 and 2021. However, there was interpretation that the amount that was supposed to be reported for the CARES Act funding on the SEFA for the period ended June 30, 2021, should be the amount expended and recognized as revenue as of the financial statements ended June 30, 2020, to align with the Period 1 portal reporting. As such, the amount reported for the final SEFA used for the June 30, 2021 compliance audit excluded $1,271,104 that was appropriately reported as deferred grant revenue liability as of June 30, 2020. The amount of CARES Act funding for the Period 1 portal reporting correctly included the $1,271,104. There was a significant amount of collective confusion regarding the Period 1 CARES Act portal reporting which was for the period ended June 30, 2020, in relation to the SEFA reporting and compliance audit reporting for that same period of time, which was unusually deferred by the federal government from June 30, 2020 to June 30, 2021. The results of the auditors procedures demonstrated that all the information management populated in the CARES Act portal for the June 30, 2020 reporting compliance Period 1 was accurate and that there were no other findings. Contact person responsible for corrective action: Bob Stillman, Chief Financial Officer Anticipated Completion Date: March 31, 2023