Corrective Action Plans

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all audit requests submitted in a timely manner during fieldwork. Person(s) Responsible: Chief Financial Officer, Rebecca Gage Timing for Implementation: Effective immediately as of 5/31/2024

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 have not been submitted electronically to HUD.

Views of Responsible Officials and Corrective Action Plan: We will be more proactive in obtaining year end data in advance of the filing dates. Responsible contract person: Director of Finance

Tapestry 360 Health will improve the timely submission of the Single Audit Reporting Package by ensuring that grant programs are tracked and reported in detail monthly, resulting in fewer errors for the SEFA. Tapestry will also perform a hard close semi-annually that will allow us to perform a mid-year analysis and reconciliation. Furthermore, contracts will be stored in a central, organized manner to facilitate the consistent use of the documents as reference. Finance and the Grants Development team will meet monthly regarding grant programs to review dates, terms, budget, for each program. The anticipated completion date to correct the Finding 2023-002 is August 15th, 2024.

Programs: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, and Special Education Cluster Federal Assistance #: 15.042, 15.046, 15.047, and 84.027 Federal Agency: U.S. Department of the Interior and U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Other Matters Compliance Requirement: L. Reporting Condition: The School did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted May 28, 2024, which was 58 days past the March 31, 2024 deadline. Repeat Finding: Same as prior year finding 2022-04. Action planned in response to finding: The School will implement procedures to ensure that its closeout process is completed timely and accurately to allow adequate time for the audit firm to complete the audit process, draft the financial statements, and allow adequate time for review procedures to take place. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Jagdish Sharma, Principal

United Way of the Greater Lehigh Valley experienced two major events that coincided. First, a forced system change due to the discontinuation of a shared CRM. This caused delayed engagement between the prior CRM, new CRM, and financial software. Second, unprecedented staff turnover (more than 90%) due to retiring leadership. These two issues drove items noted here by auditors. All staff positions have been filled and fortified, all systems have been adjusted, standards have been updated, and processes have been further documented. An example includes proper financial closing processes by the 10th business day, which will provide sufficient time for financial analysis to identify and address concerns to executive and management teams.

The SF425 report submission was late due to WRHI implementing a new accounting system. WRHI transitioned from Quick Books in June 30, 2022 to MIP beginning SY 22-23. MIP was not live until November 2022 at which time all reconciliations were completed. Communication of "late submission of SF425" was relayed to BIE Grants Management. Since, WRHI has submitted the SF425's according to BIE Reporting Due Dates for TCS Navajo Schools & Dormitories.

Action Taken: NA, form was late due to auditor delay.

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Kamargo Housing Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kristi Dippel, Executive Director, at (315) 686-3212.

There has been changes in our fiscal department that will allow YBLC, Inc to be on time with compliance

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Windham Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Molly Whitbeck, Executive Director, at (518) 943-6700.

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Tannersville Housing Development Fund Company Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Molly Whitbeck, Executive Director, at (518)943-6700.

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Orchard Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Molly Whitbeck, Executive Director, at (518) 943-6700.

2023-006 Late Audit Submission Programs: Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Contact person: Becky Tinney, Business Manager Condition: The District did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted on May 16, 2024. Corrective Action Plan: The District will implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is submitted within the appropriate timeframe.

View of Responsible Official and Corrective Action Plan: Haven House has identified the weakness of late data collection form. We will be incorporating deadlines into our monthly close checklist to ensure submission of reports in a timely manner to ensure that future audits and data collection are completed in a timely manner. Corrective Action Plan Timeline: Fiscal Year 2024 Designation of Employee Position Responsible for Meeting Deadline: Executive Director, CPA Firm

Finding 2023-002 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Antwerp Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kristi Dippel, Executive Director, at 315-686-3212 x2.

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: The Mount St. James Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Tecumseh Road Senior Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Name of Contact Person – Chris Fischer, Board Secretary Corrective Action – The Board has had discussion of the proper required filings for the Organization and the Secretary of the Board will include as an agenda item of all board meetings a finance section so that questions and communication of all required filings for the organization are tracked and confirmed to the full Board when timely completed including the submission of the Single Audit Reporting Package. Proposed Completion Date – The Board of Directors have implemented the above procedures in 2024.

The original report received did not have the correct required Government Auditing Standards opinion. We requested the updated opinion, which was provided subsequent to the filing date. The Treasurer will work with the independent audit firm to ensure that the report is filed within 30 days with the Federal Audit Clearinghouse. The audit firm will be required to upload the final report to the Federal Audit Clearinghouse within 14 days of issuing the report.

Identifying Number: 2023-005 Finding: Data Collection Form Filing Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: June 30, 2024, Suresh Sharma, Chief Financial Officer

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

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Kaaterskill Commons, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Bryan Mahoney, Chief Financial Officer, at (518) 828-8090.

Finding 2023-003 - Reporting w Compliance (Repeat Finding: 2022-008, 2021-006) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024, Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor's report(s) or nine months after the end of the audit period. Cause: During FY 2020-21, 2021-22, and 2022-23 the School District employed multiple Business Managers. This affected providing documentation In a timely manner. Effect: Late filing of the data _collection forn1 results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. 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 faith by Uniform Guidance, Views of Responsible Officials: The Superintendent and the Business manager concur with this finding. We are unable to find an auditor in the state of Montana and will continue to work with the current audit company to ensure that the audit is completed in a timely manner and by the deadlines required by the state.

Management response: Finding accepted Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2024, and subsequent years on time. Currently, management is working with the 2024 fiscal year financial statement audit and uniform guidance audit plan which take into consideration to issue those reports on or before March 31, 2025. Corrective action plan: The submission of the 2023 data collection form and reporting package will be performed on or before April 30, 2024. Contact Person: Jessica Ortiz Rivera – Title: Comptroller