Corrective Action Plans

Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will complete our audits and submit the required reports by the deadlines.

Finding: 2023-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submitted in a timely manner. Proposed Completion Date: 6/30/24

Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing

BRHC is in the process of hiring additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed in a timely manner in the future.

Rabble Mill has implemented an updated process for invoice approvals using a new bill pay software which includes an integrated internal approval feature. This feature ensures that all items and services purchased via invoice are approved by two individuals, one of whom is a Co-Executive Director, and neither of whom is the purchaser, prior to payment. The new system addresses the breakdown in internal controls over allowable costs by facilitating clear and documented approval of purchases.

CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2024. Responsible Individuals: Board of Commissioners and Management Correction Action Plan: The Commission will implement procedures to begin audit preparation work earlier in the calendar year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Anticipated Complete Date: Ongoing analysis Very truly yours, BROOKINGS COUNTY HOUSING AND REDEVELOPMENT COMMISSION Rich Galbraith Executive Director

The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and responsibilities to avoid any delays. Completion of the referenced corrective action will be implemented by January 2025.

The Organization changed auditing firms and plans have been set into place to file the data collection form timely going forward.

Corrective Action Planned: The Authority will make sure their future audits are completed timely and Federal Audit submissions are completed on time.

Views of Responsible Officials and Planned Corrective Actions – The District is committed to enhancing its processes to ensure timely and efficient preparation for audit requests. To align with the standards set forth in the New Mexico Administrative Code Title 2, Chapter 2, Part 2, we will implement more robust internal procedures to improve audit readiness and ensure that all necessary documentation is readily available. These efforts will support compliance with deadlines and strengthen overall audit management across the District’s operations. Responsible Parties: Director of Finance and the District’s business office. Estimated Completion Date: December 30, 2024.

It is the responsibility of the Finance Supervisor to ensure all contracts entered into includes language indicating if the funding is federal or state. If it is federal funding, the contract must include the federal assistance listing number, which will be reported on the year-end schedule of federal awards. A single audit will be performed if the federal expenditures reach the maximum allowable per auditing standards. If a single audit is required, it will be completed and submitted to the appropriate grantors within nine months of the end of the fiscal year.

Finding Number: 2023-001 Planned Corrective Action: Maintain active relationship with Accounting Firm that specializes in the completion of Single Audits. At the conclusion of each program year, complete Single Audit by December 31st Anticipated Completion Date: Annually, by December 31st Responsible Contact Person: Carrie Tam

The amount of backup source documents and intensity of the single audit was very unfamiliar to staff responsible for providing those materials. Recent hire of Finance Assistant, Paula Gwinnell and her gained experience will help move the audit along in a more timely manner.

NICAA has parted ways with previous auditors, O’Connor & Brooks and WIPFLI. NICAA has contracted with Benning Group to complete our annual Financial Audit. NICAA is also implementing MIP grant fund accounting system. This system will allow the agency to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. This accounting system will be completed prior to end of 2025. Management and the Board of Directors will remain involved in the financial affairs of Northwestern Illinois Community Action Agency by providing oversight and independent review of financial reporting and accounting procedures

Management will work with the audit firm to plan, schedule, and begin the audit process to meet the deadline set by Uniform Guidance.

JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 CORRECTIVE ACTION PLAN January 20, 2025 U. S. Department of Housing and Urban Development Ralph Metcalfe Federal Building 77 West Jackson Boulevard Chicago, IL 60604-3507 Jo Daviess Residential Services, Inc. respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Period: Year ended June 30, 2023 The finding from the June 30, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2023-001: Supportive Housing for the Persons with Disabilities (Section 811), CFDA #14.181 Recommendation: We recommend management and the board of directors ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Management's Response: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (815) 288-6691. Sincerely yours, Jeff Stauter Director Kreider Services, Inc. Managing Agent

Name of Contact Person: Robin Ward Corrective Action Planned: Due to turnover of the start up of the Organization's rental operation, the accounting for the for the rental properties was performed by the managment company. The Organization was unable to have the annual audit completed within the required timeframe, and subsequently was late in submission of the FAC report. The Organization has contracted with the management company's accountants to combine all the accounting into one set of records and to conduct audit preparation and other financial services as requested. The Organization will work on getting financial information in a timely fashion and submit the reporting package in accordance with the guidelines. Anticipated completion date: January 2025.

Resolved. Reporting package submitted.

CONDITION: The Regional Office of Education No. 39 was required to submit its June 30, 2022, data collection form and related reporting package to the Federal Audit Clearinghouse by March 31, 2023; however, it was not submitted until January 3, 2024, resulting in a delay of 278 days. PLAN: The new ROE Business Office Manager will work closely with their contracted accounting firm to ensure that the office gets back on schedule with the yearly audit deadlines. Because the audit for FY22 was not completed until January 2024 the Federal Audit Clearinghouse could not be submitted until that time. The FY24 financial statements are scheduled to be provided in January 2025 so that the office can get back on schedule for the FY25 audit deadline of August 31, 2025 and therefore the March 31, 2026 Federal Audit Clearinghouse deadline. ANTICIPATED DATE OF COMPLETION: The anticipated date of completion is December 2025. CONTACT PERSON: Jill Reedy, Regional Superintendent

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Implement procedures and controls to ensure that future audits are completed and submitted in a timely manner. Action Taken: Management agrees with the auditor’s finding and recommendation. The new Deputy Director of Finance will play a key role in ensuring adherence to audit timelines and enhancing overall reporting efficiency. If the United States Department of Housing and Urban Development has questions regarding this plan, please email Laura Jaworski at laura@thehouseofhopecdc.org.

Finding 2022-08 Late Issuance of 2023 Single Audit Reporting Package Condition: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024, for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Corrective Actions Taken or Planned: - VOICES has engaged a licensed CPA firm with expertise in Single Audit reporting and federal compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline. - VOICES’ executive team and the CPA firm will perform quarterly reviews to detect and resolve issues early, reducing delays during the annual audit process. - Assign internal staff responsibilities to ensure all documents are prepared and reviewed ahead of the audit.

Actions Planned: The Organization has contracted with a healthcare consulting firm and has outsourced the financial reporting function in its entirety. They are responsible for general ledger reconciliations to the appropriate subsidiary ledgers and/or supporting documentation. They will also be responsible for all internal and external financial reporting.

2023-001 – Reporting Requirements (previously 2022-004) Noncompliance. Federal Programs: AL 21.023 – Emergency Rental Assistance Program. AL 14.231 – Emergency Solutions Grant. Auditors Notes: As required by 2 CFR 200.512, the single audit report must be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report, or nine months after the end of the audit period. The Organization experienced delays in the completion of the financial statement audit, and therefore the single audit was delayed until after the required submission date. The Organization is relatively new to the single audit process and requirements, there were various versions of guidance received and unclear identification of responsibilities until later into the program year that resulted in delays. The effect was a delay in the finalization of the single audit and inappropriate reporting to the related granting agencies. We recommend that the Organization develop a process to track and ensure that reporting deadlines are met. Management’s Response: Inland Southern California United Way and Subsidiaries are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finance will be responsible for ensuring that any future deadlines, effective FY24, for program reporting requirements as well as both financial audits and single audits are completed and submitted in a timely manner.

SUBRECIPIENT MONITORING ALN Number 93.558 Temporary Assistance for Needy Families (TANF) 93.489, 93.575, 93.596 Child Care Development Fund (CCDF) 93.568 Low Income Household Energy Ass istance Program (LIHEAP) 2023-018 Strengthen Controls over Subrecipient to Ensure Compliance with Uniform Guidance Auditing Requirements. Response: MOHS concurs that it needs to strengthen controls over subrecipient monitoring for the Child Care Development Fund (CCDF) and Temporary Assistance for Needy f amilies (TANF) programs to conform with Uniform Guidance. Corrective Action Plan: I . Strengthen cont rol over the subrecipient to ensure compliance with Uniform Guidance Requirements: A. The Office of Compliance, Division of Monitoring has made significant strides in strengthening controls over the subrecipient monitoring process. The Division continues to review and update the processes and procedures as necessary to ensure processes are adequate and effective. Staff are constantly notified/trained on updates to policies, procedures. and regulations to ensure continued compliance with monitoring the agency's subgrant agreements. Additionally, the Division is in the process of implementing a case management system to assist with this process. 8. Responsible Parties: Kameron Harris, Chief Compliance Officer, Director of Monitoring, Laketha Gilmore C. Anticipated Completion Date: This corrective action has been implemented and is ongoing.

Finding 2023-002 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Finding 2023-002 – Reporting (Compliance; Internal Control Over Compliance), continued Views of Responsible Officials: The District hired new Financial Staff as of July 1, 2023. The Financial Consultant did not renew an agreement for assistance for the 2023-24 fiscal year. New Finance Staff did not provide audit information on a timely basis to the audit firm. The Financial Consultant was rehired on May 2024 and has since been working with the audit firm to provide the needed information in a timely fashion. The District is retaining the current audit firm with anticipation of the report for the 2023-24 fiscal year being issued and filed on a timely basis. Rachel Pretty On Top, Chairman of the Board Lodge Grass School District