Corrective Action Plans

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: Bessie Riordan Addition 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: Carpenter 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.

VIEWS OF RESPONSIBLE OFFICIALS & CORRECTIVE ACTION PLAN: Management will begin the single audit process as soon as possible when the books close. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Organization will implement the recommendation. Officials Responsible for Ensuring CAP: The Organization’s appointed staff member is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2024. Plan to Monitor Completion of CAP: The Board of Directors will be monitoring this corrective action plan.

In November 2023, a Controller, Hannah Pawlowski, was hired and in July 2024 a Chief Financial Officer, Veronica Koller, was hired to bring the needed staff on hand to ensure that the financial statement and single audits for the period of June 30, 2024, are completed in time necessary to submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the nine-month reporting period. The completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed beyond the 9 month deadline pending obtaining sufficient audit evidence. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.

In connection with those identified in 2023-001 and 2023-002, Management has established a rigorous procedure for reviewing and implementing controls to ensure that all contracts from the consolidated organizations are reviewed by designated personnel, guaranteeing full compliance with reporting requirements.

CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.

We increased our accounting capacity in late August 2023, and that staff member is now trained up. We have also contract with an outside consultant to see if we can streamline some of our processes and to see if we need additional capacity or a reallocation of tasks within the finance team. This increased capacity will give us the ability to better prepare and respond to auditor questions in a timelier fashion. We hope to complete our FYE June 2024 audit by November 30, 2024. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: David Maloney, Shelter House Controller

The Board of Directors will designate an individual to document financial statement preparation processes which ensure timely submission of the Single Audit Reporting Package.

Finding 2023-001: Data Collection Form and Single Audit Reporting Package Finding: The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Corrective Action: Prepare reports prior to due dates. If a report is late, request an exception/extension in writing to file with the report. Contact: Michele Blasey, Controller Expected Completion Date: 3/31/25

Corrective Action: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Person Responsible: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Estimated Completion Date: July 31, 2024

Audit Finding: 2023-002 Corrective Action Plan: Management acquired the services of an outside firm to address the deficiencies in the records and to correct and establish a system to prevent further occurrences of late reconciliations and untimely reporting. Persons Responsible: Jolyana Kroupa, Chief Executive Officer and Cindy Macz, Financial Administrative Assistant Estimated Completion Date: June 30, 2024

2023-004 – Late Audit Report Corrective action plan: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts. Personnel responsible for corrective action: Timothy Jodway, Interim Chief Financial Officer; Peg Clark, Grant Accountant; Reyann James, Senior Accountant. Estimated corrective action completion date: March 2024

Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement a year-end closing process to ensure all accounts are properly reconciled. Due to the delay in receiving the prior year audits, the Agency was unable to submit a timely and accurate current year audit. The Authority has now recently filled several accounting positions, implemented multiple internal controls, policy and procedures over financial reporting as well as changed audit firms to increase financial efficiencies and timeliness. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by March 31, 2025.

The County’s Fiscal Year 2022 Annual Comprehensive Financial Report was issued June 6, 2023. However the Fiscal Year 2022 Single Audit report was not issued until August 31, 2023. Effective immediately through this corrective action plan, County Finance Department management (Ajay Gajjar) requests the independent auditors to perform Single Audit interim testing during the summer in order to avoid delays in issuing the Single Audit.

Finding 2023-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Kimber Mikulecky, Finance Director Corrective Action Plan: Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will also carefully review reporting requirements and ensure that requirements are adhered to. This includes the following program: National Forest Receipts- Municipal & Regional Assistance. Proposed Completion Date: Fiscal year 2024

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted Single Audit reports up to fiscal year 2023. To address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up directly by CFO to ensure timely execution to ensure audits are timely completed and planned. • Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. Additional resources (consultants) were hired to assist in the audit process to ensure external auditors have information on a timely basis. In order to ascertain that basic and recurrent information requested by auditors is ready, management prepared an updated list of information normally requested and prepared a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide the efficiency and agility to response to auditors in a timely manner. Management successfully completed late Single Audit submissions with this 2023 Single Audit Report. With this filing, DDEC is up to date in its regulatory reports. Furthermore, with the process enhancements and improved controls implemented, DDEC expects to continue filing on or before filing due dates.

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Management will improve accounting and financial reporting policies and procedures to include timely issuance of the financial statement and the uniform guidance report. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Jamille Muriente, CFO, Marjuli, David Mateo, Contract Coordinator Officer

Comments: Management agrees with the finding. Actions: Management will implement policies and procedures to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe.

2023-007 – Data Collection Form and Single Audit Reporting Package Data Collection Form and Single Audit Contact: Alice Bernardi Title: Controller Phone Number: 202-624-5347 Anticipated Completion Date: February 2025 Management’s Corrective Action Plan NGA Management has determined that our business needs and federal requirements mandate the routine completion of our audit before the first week in February. Over the past two years, delays have been encountered primarily due to the timing of NGA's pre-audit and fieldwork assignments. Timely completion of the audit process is a shared responsibility with our audit partners. We have observed that some topics related to NGA's business model require extensive back and forth, and we will seek to develop documentation that can be used as a resource for orienting new auditors on our projects to avoid time-consuming, repetitive conversations. To ensure adherence to this critical timeline, NGA will initiate its pre-audit and fieldwork assignments at least two months earlier than in the past two years. NGA will adjust next year's audit schedule accordingly, with the expectation that this revised timeline will be fully implemented for our fiscal year 2024 audit, which will be completed in February 2025.

The Comprehensive Cancer Center (CCC) has implemented a Corrective Action Plan on November 2023 and has significantly improved the submission of the Single Audit Report FY 2023 and the data collection. The result of the implementation of the corrective action plan for FY 2023 allows the CCC to begin the financial statement and Single Audit of FY 2024 on time. We establish a procedure to ensure that the information required to be disclosed in the Single Audit is scheduled. Despite efforts to complete the Single Audit FY 2023 on March 31, 2024, CCCUPR Management and auditors agreed that they require two (2) additional months to complete the process. To ensure the timely completeness of the Financial Statement and Single audit of FY 2024 before March 31, 2025 we implement the following aggressive work plan:  Management closing and submission Final Trial Balance to Auditors August 8, 2024.  Completion and Delivery to Auditors PBC items October 31, 2024.  Distribution of Financial Statement and Single Audit Draft for review (management and Auditors) November 11, 2024  Final review of the Draft by the auditors – November 15, 2024.  Final Issuance of Financial Statement, Single Audit, and data collection November 30, 2024.

The late filing of the DCF was caused by disorganized documents during Vision Ed, Inc.'s office move from Manhattan to Brooklyn. Consequently, additional time was needed to locate and organize the necessary files for the audit, resulting in the backup documentation being unavailable for the audit process. To prevent this issue from recurring, we implemented new procedures in November 2023 and assigned Divya Mathur, Director of Business, to ensure proper and timely filing of documents. We are confident these measures will enable us to meet all future deadlines.

View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes.

We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 will be submitted electronically to HUD no later than June 30, 2024.

Finding 2023-009: Untimely Data Collection Form Submittance Finding: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Corrective Actions Planned: The District will work with its auditors to ensure timely completion of the single audit in the future. Expected Implementation Date: December 31, 2024 Contact Person: Dr. Frank Williams