Corrective Action Plans

The auditor recommends that the Town ensure compliance with the 9 month requirements and have the audits and single audit reporting package submitted by the end of September each year. The Town plans on submitting all the outstanding years of audits upon completion of its December 31, 2023 audit, with submission to the FAC by May 15, 2025.

Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council is in compliance with Uniform Guidance Proposed Completion Date: Complete as of June 30, 2024

The Organization will ensure earlier preparation and engagement in relation to the single audit to ensure that its data collection form and reporting package are submitted by the required deadline in the event the Organization needs one in the future.

Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expenditures to determine single audit status, and file corresponding reports in a timely manner. Expected Completion Date June 30, 2025

The Corporation should file the December 31, 2022 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor’s report and within nine months of fiscal year end.

Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.

Recommendation We recommend that Management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future federal Uniform Grant Guidance reporting packages. Management Response Corrective Action: Change in Key Personnel: The District has had a change in key personnel after the close of FY22. The Chief Financial Officer has been replaced with a new Director of Finance. Change in Business Office Personnel: The District has had a major change in Business Office staff. Of the six roles in business operations, five staff members are new to the District after FY22. Ongoing Training and Procedure Development: The District has ongoing training for new staff and is constantly improving upon its accounting procedures. Due Date of Completion: FY24-25 Responsible Party(ies): Director of Finance and Business Office Staff

Corrective Action Responsible Party: Executive Director Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022.The single audit requirement was new to KMNH as a result of ESG CV funding. KMNH has updated internal controls to carefully monitor the $1,000,000 federal dollar threshold which requires organizations to comply with the Uniform Guidance with respect to the submission deadline on single audit reports.

Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team who initially were charged with tracking this grant and its reporting requirements. I was engaged as the new Chief Executive Officer in November 2023, and have since hired a new General Manager, Director of Development, and worked closely with our accounting firm, which was engaged to replace the original CFO, after her retirement in 2022. Since this new team has assumed leadership, we have transitioned to new accounting and billing software platforms, developed or renewed policies and procedures to monitor, track, and report all expenditures and revenues, and to more accurately monitor, track, and report on impending grant reporting deadlines and requirements. We have also upgraded to a cloud -based server/file-sharing system and reorganized the filing and archival systems and procedures to ensure that files and documents are organized more clearly and more accessibly for both current and future staff members. Anticipated Completion Date: Already implemented.

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: FNCH’s management agrees with the auditor’s recommendation. Due to the unprecedented challenges posed by the COVID-19 pandemic, the Finance Department experienced significant staffing disruptions, resulting in an 80% turnover rate, which notably included the departure of the CFO. Additionally, COVID-19 incidents among staff members adversely impacted attendance, leading to frequent absences that ranged from one to two weeks. This created severe staffing shortages that hampered the department's operations. The pandemic's effect extended beyond immediate staffing, complicating the recruitment of new employees in a competitive job market. Consequently, the Finance Department faced considerable difficulties in meeting its audit and tax filing deadlines. FNCH will implement correction action steps to address the timely submission of audit reports and tax filings. The CFO will ensure audited financial statements are completed in a timely manner by implementing enhanced internal controls, including timely bank reconciliations, financial close, and reporting, to ensure timely filing of audit reports and tax filings. Due Date of Completion: September 30, 2025 Responsible Party(ies): CEO, CFO

Contact person(s) responsible: Executive Director, Keri Moran-Kuhn Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR 200.512 deadlines. Management’s Response: Corrective Action Plan: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager, started in October 2024 and now on staff as of March 2025. Anticipated completion date: 09/30/25

The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.

2022-003: SFSAC Submission Contact Person – Julie Ketterling, Director Corrective Action Plan – This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date – The Unit will work to submit timely for the June 30, 2025 audit.

Finding 2022-002 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Dr. Mario Willis Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action:

Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Response: The delinquent single audit reporting package and data collection form will be filed in December 2024. Going forward, we will work with the external audit firm to ensure that their required grant testing is completed, and the single audit reports included with the single audit reporting package, as well as the required data collection form is submitted to the Federal Audit Clearinghouse within the required or extended due date each year.

The Entity issued the audited financial statements for the years ended December 31, 2022 and 2021 on April 18, 2024 and October 23, 2023, respectively. The Single Audit reporting packages corresponding to the years ended December 31, 2022 and 2021 will be submitted on or before February 28, 2025.

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal funding to ensure a timely audit of the program(s) is performed. Anticipated Completion Date: Already implemented.

January 31, 2025 To Whom it May Concern: The City of Harrisburg, Pennsylvania respectfully submits the following summarized corrective action plan for the Fiscal year ending December 31, 2022. The Audit Report was prepared by Boyer & Ritter LLC, Certified Public Accountants and Consultants, 211 House Avenue Camp Hill, PA 17011. Related findings are described in detail as contained within the City’s Single Audit Report, schedule of findings and questioned costs, and such are numbered in the corrective action plan in accordance with that assigned in the schedule. Any questions regarding this plan can be directed to Bryan McCutcheon, Accounting Manager at bmccutcheon@harrisburgpa.gov. Bryan McCutcheon, Accounting Manager City of Harrisburg Financial Management Bryan McCutcheon, Accounting Manager By or before 12/31/20025 The planned audit timeline was repeatedly interrupted and impacted by ongoing functional issues of a new City-wide financial management system, expanded financial managerial supporting work asked of the Accounting Manager, and recent occurring vacancies in key financial managerial positions. With resulting recent expansion of financial management staff, the Accounting Manager will continue to work and look forward to improved efficiency in the performance of ongoing audit preparation work during the current year.

The Organization acknowledges that the unexpected resignation of the former independent auditor, and the subsequent domino effect of a delay in securing a new independent auditor, the delay in the new independent auditor’s completion of the final June 30, 2022 audit report, and the issuance of the Organization’s single audit report delayed the related Data Collection Form for the year ending June 30, 2022, beyond the nine-month deadline stipulated by the Uniform Guidance. The Organization has established internal compliance controls---the oversight of the process for timely filing with the director of administrative operations, chief executive officer, Board finance sub-committee and full Board.

Management does not dispute these findings, however the reason for this goes well beyond the cause noted by the auditors. In March of 2019, it was discovered that the business manager (now former business manager) had not initiated single audits for FY 2016, 2017, 2018, or 2019. The Board terminated that employee. Current administration and management have been feverishly trying to not only catch up on multiple years’ worth of outstanding audits, but to also rectify myriad problems with existing policy, procedures, record keeping, and accounting mechanisms in cooperation with the Indian Board of Education. The School was without a business manager at all for several months, had one individual who resigned after only a year, and are currently utilizing the expertise of consultants to maintain operations. Nearly everything that is business office-related has been completely overhauled at the School since 2019, as we continue to attempt to become current with outstanding A-133 audits. The School is determined to find solid ground and to meet compliance requirements.

Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages. In January 2025, CDF hired an Outsourced Grant Manager dedicated to overseeing federal grant management, including the coordination and timely submission of all required audit and reporting packages. Key actions include:  Establishing and maintaining a robust timeline for audit activities, closely collaborating with both the accounting team and external auditors to guarantee adherence to submission deadlines.  Implementing a cross-training program within the accounting and compliance departments to mitigate the risk of disruption due to staff turnover, ensuring multiple staff members are proficient in handling audit-related tasks.  Scheduling regular internal audits and compliance checks to proactively identify and address potential issues well in advance of filing deadlines. Anticipated Completion Date: December 31, 2025.

Setion 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted with 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, from 2024 we will complete our audits and submit the required reports by the deadlines.

Item 2022-001 Federal Assistance Listing Number: 93.011 – Local Community-Based Workforce to Increase COVID-19 Vaccine Access 93.914 - HIV Emergency Relief Project Grants Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action The merger has concluded and the necessary staffing changes were made to ensure that future filings are completed within nine months of the end of the fiscal year. Person responsible for the corrective action plan: Samuel Rivera, Executive Director

Finding 2022-004: Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Proposed Completion Date: March 2025

The Center made the decision to change its independent audit firm. Per the Center’s bylaws, proposals from at least three other independent audit firms are required prior to making a selection. The process of selecting a new audit firm concluded past the deadline for submission of the audit report to the Federal Audit Clearinghouse. Upon the commencement of the fiscal year 2022 audit, the Center’s Chief Financial Officer resigned. There were delays in providing the supporting documentation to the auditors to complete the audit. Management recruited a new Chief Financial Officer, who started in January 2024. Management is fully committed to making any necessary changes to its financial reporting policies and procedures to comply with independent auditing of financial statements being completed in accordance with Federal and State Regulations, as well as with commonly accepted industry standards.