Corrective Action Plans

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identified.

Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The SEFA under-reported the expenditures for Charter Schools Program (CSP) by $24,206. Cause: The School prepared the SEFA based on the federal revenue recorded, rather than the actual federal expenditures incurred. Effect: An audit adjustment of $24,206 was made to increase the federal expenditures reported on the SEFA for the CSP program. Recommendation: We recommend that the School implement procedures whereby the SEFA is prepared based on federal expenditures incurred on a GAAP basis. Action Plan: The School has hired an accountant who will follow the accounting rules and standards for financial reporting using GAAP (generally accepted accounting principles).Persons Responsible: Tammy Chaney, Accountant

Federal Agency: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Program Name: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042 Responsible Official: Courtney Campbell, County Clerk Views of Responsible Individuals: The SEFA monies had been reported wrong in the past. With this being my first year as County Clerk and my first experience with the budget I also went by what was reported in the past. I am working toward correcting this mistake and tracking the money better so it can be reported correctly.

YMCA of San Juan Response The Organization agrees with the finding. YMCA maintains a detailed accounting system subject to periodical reviews by the grantee in each individual grant. The system includes separate bank accounts, job ledgers, individual transactions are registered and in the CDBG-DR program a live platform exists with written procedures adopted by the subgrantee to be eligible to have access to the reimbursement expenses. In order to improve the supervision and reporting the organization is in the active recruitment process and review of individual requirements of the grants such as the CFDA among others. Corrective action plan The Organization is currently implementing a procedure to review the information presented in the SEFA, to segregate from schedule the nonfederal funding expenditures. Name (s) of person (s) responsible for corrective action Ms. Mabel Román, YMCA Executive Director YMCA Finance Director Anticipated completion date December 2023

CONDITION: The ROE did not have sufficient internal controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to ensure all federal expenditures during the fiscal year were reported and information in the SEFA was accurately reported. PLAN: The ROE will work with their contracted accounting firm to review financial statements, including the schedule of expenditures of federal awards, to ensure program titles, assistance listing numbers and other pertinent information is accurate for financial statement presentation. ANTICIPATED DATE OF COMPLETION: The anticipated date of completion is December 2023. CONTACT PERSON: Ms. Jill Reedy, Regional Superintendent

Assistance listing number and program name: N/A Agency: Department of Education Name of contact person and title: Mark Belanger, Budget Director Anticipated completion date: October 31, 2023 Agency’s Response: Concur The Department agrees with this finding and will implement the following: • Train designated staff responsible for preparing the Schedule of Expenditures of Federal Awards (SEFA) on State of Arizona Accounting Manual (SAAM) requirements. • Establish a reconciliation process to validate expenditures prior to submitting report • Staff will review federal resources for Assistance Listing Numbers (formerly CFDAs) to ensure proper title reporting • Designated staff will stay current on all federal regulations and SAAM requirements for reporting

Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

The finance department of NorthPoint Wellness Center Inc. is incorporating as part of the annual financial closing process a reconciliation directly with the grantors to confirm the financial expenditures, contract agreements and to determine the correct Assistance Listing Numbers (ALN). The reconciliation must be completed by January 20th following the close of the fiscal year, as well as at the end of the contract period. A Government Contract Reconciliation template has been created as part of the verification process and supporting documentation for the grantee organization.

Finding 2022-004: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Finding: The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Corrective Action: Compare all contract or award letters for accurate information reported on the SEFA prior to submission. Contact: Carmen Stevens, Finance Director Expected Completion Date: 11/30/2023 If you have any questions, please contact Carmen Stevens at 713-472-0753 or by email at cstevens@tbotw.org.

2022-002 Criteria – According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition – The SEFA excluded the Emergency Connectivity Fund Program and was materially understated by $81,750. Cause – PPHS had significant turnover in finance personnel during and after the 21-22 school year. Effect – An audit adjustment was made to add the Emergency Connectivity Fund Program expenditures of $81,750 to the SEFA. The increase in expenditures resulted in the selection of an additional major program to achieve the audit coverage required by the Uniform Guidance. Corrective Action Plan – PPHS had significant turnover in finance personnel during the 22-23 school year. PPHS hired a full-time Financial Controller on July 31st, 2023 and has been working with accounting consultants to improve processes and procedures throughout FY23. We will implement a review process for the SEFA whereby key members of management review the SEFA for completeness. Responsible for CAP – Todd Burleson, Financial Controller. Anticipated completion date – Processes were improved in FY23 through assistance from accounting consultants. Policies and procedures updates will be implemented in FY24.

Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable.

Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes. Corrective Action Planned: The NEWDB Fiscal Team will undergo supplementary training on MIP reporting procedures.

A record of each invoice or reimbursement request will be keep with the program director and a copy sent the county clerk by end of the year. This will be used to complete the SEFA. Cross checking with other documents will be done.

RE: Single Audit Corrective Action Plan The City of Hartwell, Georgia respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Williamson and Company, CPAs 611 N Tennessee Street Cartersville, GA 30120 Audit Period: Year ended December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings – Financial Statement Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Findings – Federal Award Programs Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported 2022-001 Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: We acknowledge our responsibility to present the Schedule of Expenditures of Federal Awards and related notes in accordance with Uniform Guidance requirements. To ensure future implementation of this requirement, the City of Hartwell will record all expenditures on the schedule of federal expenditures going forward on for all federally funded projects. Please call or write if there are any questions/suggestions that you may have to help us further enhance the City’s operations. Sincerely, Audrey Segars Finance Director City of Hartwell, Georgia

City staff are aware of this responsibility and will plan to prepare the SEFA annually in future years.

Corrective Action Plan: PREMA will improve its audit reporting process to ensure timely submission of the Single Audit reporting package by strengthening internal controls over report preparation, establishing a reporting calendar that includes milestones for completing reconciliations and required documentation, and coordinating with fiscal, program, and grants staff to ensure financial data, the SEFA, and supporting information are complete and ready within the Uniform Guidance deadline; PREMA will also assess staffing needs, implement procedures to track reporting progress, and provide training to personnel involved in the audit submission process. Lead Person: Maritza Torres, Fiscal Area Director, and Contractors (Robles & Assoc.). Anticipated Completion Date: December 2025.

Finding 2021‐001 Federal Agency: United States Department of Housing and Urban Development (HUD) Planned Corrective Actions: Responsible Official – Darryl Johnson, Deputy CFO Anticipated completion date – October 2025 Management will review its controls and update standard work documentation to ensure that all loans and expenditures related to the Housing Trust Fund are appropriately accumulated and reported in the schedule of expenditures of federal awards (SEFA) for the period covered by the New York State Housing Finance Agency’s financial statements in accordance with Uniform Guidance 2 CFR section 200.502. All staff working on SEFA preparation and review, will receive additional education in reporting for federal programs.

We will adopt procedures and implement to ensure accurate reporting of expenditures on the SEFA and to ensure compliance with federal requirements.

The Board of County Commissioners, with the cooperation and participation of all elected officials, rev iews, develops and implements policies and procedures to create a strong internal control environment. Addit ionally, the Board of County Commissioners conducts meetings with all elected officials and officers responsible for the receipt and/or expenditure of county funds. These meetings address fiscal matters, including but not limited to, pol icy d iscussions and implementation, financial reports, budget oversight, SEF A reporting, and legal compliance. Policies and procedures, combined with fiscal oversight meetings, are intended to: I) prevent or detect material misstatements in the financial statements; 2) prevent or detect fraud within the county; 3) increase communication between the Board of County Commiss ioners and those elected officials and officers respons ible for the receipt and/or expenditure of public funds; 4) provide oversight over the fiscal concerns of the county; 5) identify and address risks related to financial reporting; 6) ensure the accuracy of Rogers County's financial statements, Estimate of Needs, the Schedule of Federal Awards ("SEFA"); and 7) ensure compliance with all applicable federal and state laws, regulations, and/or codes. The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of county funds, will evaluate the processes and procedures currently in place to detect and identify material misstatements in Rogers County's financial statements, detect fraud, and identify and address risks related to Rogers County's financial processes and procedures will be implemented to identify fraud, detect material misstatements in the financial statements, and address risks related to financial reporting.

Management feels that the SEFA wasprepared in accordance with guidance that was available at the time. We will continue to evaluate all federal programs’ expenditures and include on the SEFA as necessary. All federal expenditures will continue to be reconciled to College ledgers.

Through the assistance of the Oklahoma State Auditors and Inspectors Office, we have received appropriate instruction on how they wish the appearance of the SEF A to be. We believe this issue to be resolved and will be reported as instructed from this point forward.

Finding 20201-0001 Responsible Official: Richard E Rico Views of Responsible Officials: With the volume of new COVID-19 federal programs, it was more challenging to completely prepare the SEFA. Processes will be put into place to compile the SEFA, reconcile to support and perform a related review prior to audit. In addition, any funds with unusual reporting requirements will be reviewed in detail to ensure reporting is complete and accurate. This has been implemented as of January 2025.

Finding: In accordance with 2 CFR 200 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. The Corporation’s Schedule of Expenditures of Federal Awards for the year ended June 30, 2021 was initially prepared without federal expenditures totaling $1,222,859 for the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund, Assistance Listing number 93.461. Corrective Actions Taken or Planned: In July 2023, the Corporation has provided education and training to the staff regarding how to identify programs and costs that need to be reported on the annual SEFA. This includes a process to enhance internal controls around the timely identification of federal awards and the reconciliation of the SEFA to ensure that it is accurate and complete. Name of contact person responsible for corrective action: Rose Rosario, Director of Patient Financial Services.

Confluence Health has made significant changes to its internal controls to ensure federal funds are accounted for properly in the Schedule of Expenditures of Federal Awards. Confluence Health developed a Grants Committee that approves all Federal and State Grants. This Committee reviews all grant applications and after approval, contacts finance and executive leaders of the approved grants by the committee. In addition to the control implemented above, Confluence Health meets internally monthly with all parts of the organization that receive cash payments from grant programs and incur federal expenditures to confirm if federal grant funds have or have not been received and spent. Our Revenue Cycle department that received the funds related to this program has provided education to their team, and leadership is aware of the risk and importance of reporting federal funding of grants and monitoring compliance. The COVID-19 HRSA Uninsured Program has been reported appropriately on Confluence Health’s restated 2021 Schedule of Expenditures of Federal Awards. This process has been put in place and continues monthly during our month-end close meetings to ensure federal grant funds are being reported correctly. The Vice President of Finance, Eric Caldwell, will be the individual responsible for the corrective action plan.