Corrective Action Plans

The management team will establish a system for monitoring all required reporting deadlines. This system will be designed to track the filing requirements for each grant and contract, ensuring that deadlines are clearly identified and adhered to. The Chief Operating Officer will be designated as the authority responsible for overseeing the monitoring process. They will review the monitoring list on a regular basis, ensuring that all required reports are filed in a timely manner. The grant team will institute regular compliance reviews to assess our adherence to reporting deadlines and identify any areas for improvement. Our management team has engaged with a new external accountant to ensure the audit prep is completed in a timely manner

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.

Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.

Views of Responsible Officials and Planned Corrective Action The County submitted the Single Audit to the Federal Audit Clearinghouse as soon as it was is completed and released by the New Mexico Office of the State Auditor for the fiscal year ending June 30, 2023. Finding resolution timeline: As soon as the fiscal year 2024 audit is released by the New Mexico Office of the State Auditor. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager

Tulsa Public Schools concurs with the finding regarding the late submission of the Single Audit package for the fiscal year ended June 30, 2024. The delay was due to the district's external auditors requesting additional time to complete extended testing and audit procedures prompted by the findings in the Oklahoma State Auditor and Inspector (OSAI) report. While this situation was outside the district’s direct control, the district recognizes the importance of timely federal reporting and is implementing a corrective strategy to mitigate future risks of noncompliance. Going forward, the district will revise its audit readiness timeline to account for possible additional audit procedures or investigative follow-up. The Director of Accounting will coordinate more proactively with external auditors to communicate any potential delays and ensure resource availability for timely completion. The district is committed to submitting its FY2025 Single Audit package on or before the required deadline and ensuring continued transparency in its federal compliance reporting. Tulsa Public Schools is committed to full compliance and confirms that the FY2024 Single Audit package will be submitted to the Federal Audit Clearinghouse no later than April 30, 2025. Owner: Vonnita Edwards, Financial Reporting Manager

Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.

The Town will put in place a process for more accurate year-end closing and financial statement preparation. Management will work with the auditor to identify and correct the problematic areas.

Finding 2024-001: Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. No further action is required.

Finding 2024-001: Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. No further action is required.

Corrective action plan: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report. Personnel responsible for corrective action: Timothy Jodway, Interim Chief Financial Officer. Estimated corrective action completion date: April 2025

Contact Person Jacqueline Hasset Corrective Action Plan Management agrees with the recommendation and will work to ensure timely audits are completed in the future. Completion Date Red River Valley Community Action will implement the plan in 2025.

Corrective Action Plan The 2024 single audit reporting package has been submitted by March 31, 2025. Completion Date Fiscal year end 2025

Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional information, please do not hesitate to give me a call at (225) 342-3474 or email at swilliams@lwc.la.gov. Corrective Action The Louisiana Workforce Commission (LWC) concurs with the audit finding entitled "Inadequate Controls Over and Noncompliance with Subrecipient Monitoring Requirements". LWC Office of Workforce Development (OWD) has taken proactive steps to ensure that internal controls have been implemented to address issues of non-compliance. OWD has reviewed policy OWD 4-12.2, Financial and Programmatic Monitoring, and determined that language in the policy did not accurately align with federal and/or state standards that requires LWC to verify that each subrecipient submits their Single Audit report to the Federal Audit Clearinghouse (FAC) timely. LWC is currently updating our policy to include appropriate internal controls, including updated processes that will provide guidance on required submission of Single Audit reports. The updated policy will be issued within 30 days from the submission of this response to all appropriate entities and staff will be trained to ensure compliance with these requirements. LWC's updated process will include an established timeline for monitors to issue a letter to subrecipients - thirty days prior to the date each subrecipients reporting deadline as a reminder to submit their Single Audit report to the FAC. Subrecipients will be reminded that the report must be submitted within thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period, whichever is earlier, to both Federal Audit Clearinghouse and LWC. Submission dates will vary throughout the year based on each entity's fiscal year end date. In addition, once LWC receives the Single Audit report, a management decision letter will be issued no later than six months after submission on reported findings. Follow-ups will be conducted to ensure subrecipients have taken necessary action to address all audit findings.

TASC of Southeast Ohio has implemented procedures and developed a schedule to ensure that the audited financial statements will be submitted, along with the data collection form, upon the release of the June 30, 2024 audit.

Deadline for Federal Single Audit Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2025

Corrective Action Plan HCAP’s current procedures require the selection of auditors at least every five years. The request for proposal and selection of auditors for the fiscal year ended March 31, 2024 audit caused unexpected complications and delays in completing the audit and ultimately the filing of the single audit report to the Federal Audit Clearinghouse. The single audit for the fiscal year ended March 31, 2024 is expected to be submitted prior to March 28, 2025. The lessons learned during the 2024 audit will contribute to an expeditious and timely 2025 audit. HCAP will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse. Completion Date: Completion date of the CAP is expected to be prior to March 28, 2025. Contact Person Responsible: Lynnelle Hasegawa, Director of Finance.

2024-003 Federal Audit Clearinghouse Submission Corrective Action Planned: The Authority will make sure their future audits are completed timely and Federal Audit submissions are completed on time. Completion Date: June 30, 2025