Corrective Action Plans

Name of auditee: Aloun Foundation Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2023 through December 31, 2023 CAP prepared by: Name: Craig Watase Position: President Telephone: (808) 735-9099 Finding 2023-001 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. Anticipated completion date: March 31, 2024

Internal controls have been put in place to ensure a thorough review over the review and preparation of the schedule of expenditures of federal awards to ensure all accurate awards are included as required. Responsible Official: Lisa Burnett Planned Completion Date: June 30, 2024

Finding 2023-001 Reporting - Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2023 was not completed within the nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review all government programs and related activities subject to the Uniform Guidance process to identify where automation can be better utilized to increase timing of information gathering. Cross training of all federal statutes, regulations, terms, and conditions of federal awards will be instituted to enable knowledge sharing amongst management team members. Our accounting manager will work to gain familiarity of federal award compliance rules and regulations and document as part of PCA Policy manual and will implement procedures to ensure timely filing.

2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process. Anticipated completion date – 5/17/2024

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.

Views of Responsible Officials and Corrective Action Plan (Unaudited): As the new responsible person I will establish policies that will allow our Organization to complete our audit on time in the future. Responible Contact Person: Fareed Agha, Director of Finance

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal year 2024. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

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.