Corrective Action Plans

The District is working with the auditors to get the District caught up to ensure that the 2024 financial statement audit is submitted on time.

We appreciate the opportunity to address the internal control deficiencies noted in the audit For FY 22 of the financial statements of Florence-Carlton School District 15-6, Florence , MT. We have reviewed the deficiencies and have included our responses to each below. I. Finding # 2022-00 I - Late filing of Financial and Audit Reports. Reports had not been filed within nine months after the fiscal year end of June. 30, 2022 , which should have been by Mar. 31, 2023 . Management Response: Florence - Carlton School District 15-6 has historically filed audit reports in a timely manner to the respective agencies. The district had multiple key changes in key financial management positions in a very short turnover and this slowed down the audit process. Internal control procedures have been outlined and put in place for future financial schedule s, including the Schedule of Federal Awards moving forward

Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.

Isuroon acknowledges the audit finding and has taken proactive steps to implement a comprehensive corrective plan. The ongoing recruitment of an experienced finance director, as outlined, marks a crucial milestone in strengthening leadership and oversight within the finance department. This individual will bring invaluable expertise to ensure that accounting processes adhere to regulatory mandates, including those stipulated in 2 CFR 200.512. Furthermore, the engagement of a certified accounting firm for monthly reviews of the books of accounts underscores Isuroon's proactive approach to enhancing financial controls. This external oversight not only complements the efforts of the finance director but also provides an additional layer of assurance regarding the accuracy and completeness of accounting records throughout the fiscal year. Moreover, the CEO's commitment to closely monitor the accounting department and collaborate closely with the finance team, under the guidance of the new finance director, underscores Isuroon's dedication to timely reporting. The CEO's direct involvement will foster ongoing communication and cooperation, ensuring that periodic reports are promptly disseminated to donors, auditors, the board of directors, and all other relevant stakeholders. By leveraging these resources and fostering a culture of accountability and transparency, Isuroon is well-positioned to address the root causes of the audit findings and establish robust mechanisms for the timely submission of audit reporting packages in the future.

Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024

Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Person responsible for Correction Action: Cristian Duarte, President & CEO Planned Corrective Action: We will submit the Single Audit report to the Federal Audit Clearinghouse (FAC) within the required timeframe. Anticipated Completion Date: On or before nine months after next fiscal year ended June 30, 2024.

Condition 2: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Corrective Action 2: The Authority has retained an accounting firm to serve as a fee accountant. Our fee accountants will complete the unaudited Financial Data Schedule submission and provide workpapers to the auditors to enable a timely audited submission. Completion Date: September 30, 2023

Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not established a completion date for corrective action for this finding.

The Garden’s Uniform Guidance Audit for the year ended December 31, 2022 was delayed as Garden management was unare that that their federal expenditures exceeded the audit requirement threshold for the first time. Going forward, Garden management will ensure the data collection form and reporting package are submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.

Contact Person Megan Rath 2022-002 Corrective Action Plan The Association’s audited financial statements are now up to date. Proper checks and balances have been put into place to ensure ongoing complete and accurate financial data to avoid delinquent audits and data collection forms. Completion Date The data collection form will be submitted to the Federal Audit Clearinghouse by September 30, 2024.

Full text of the Corrective Action Plan includes a chart, table or footnotes.

1. Agency under the leadership of the CEO/CFO has invested and prioritized staff development in federal and state grant fiscal trainings, in support of timely and accurate financial statements. 2. CEO working with CFO will assure that all accounting and fiscal staff have access and support necessary to perform their assigned tasks and the segregation of duties. 3. CEO continues to assume full accountability to ensuring compliance with Board policy for monthly, quarterly fiscal reconciliations and reporting, supporting timely preparation of audit-ready financial statements, annual closeouts, and auditing. 4. Agency will issue RFP for independent auditor for FY 2024-2029 in September 2024, assuming that independent audotors will be engaged timely for the FY 2024 audit.

Federal Award Findings and Questioned Costs: Finding 2022-003: Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: As the Borough is currently behind on its audit’s we are aware that this will continue to be an issue until we are caught up. Completion Date: June 30, 2025

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finance will be responsible for ensuring that any future deadlines, effective FY24, for program reporting requirements as well as both financial audits and single audits are completed and submitted in a timely manner.

Finding 2022-001: Uniform Guidance Reporting (Significant Deficiency) Condition and Effect: The Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2022 was not completed within 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. View of Responsible Officials and Planned Corrective Action: Due to staff turnover in 2022, we did not meet the reporting deadline. We have sufficient staffing during 2023 and are actively working to complete the 2023 Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2023 by the due date of September 30, 2024. Name of Contact Person: Maureen Burke, Director of Finance Maureen.Burke@wmchealth.org 845-368-5448 Proposed Completion Date: September 30, 2024

2022-006—Late Audit Report Corrective Action: FCCH shall implement its approved policies and procedures that govern year-end reconciliations and closing procedures so that records are maintained in an audit-ready manner. Person Responsible: Shawna Gonzales, Chief Financial Officer Completion Date: December 31, 2024

Criteria: Regulations require that the Organization must submit the single audit data collection form and reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or 9 months after the end of the audit period, to comply with 2 CFR § 200.512(a)(1). Condition: The Organization submitted their 2021 Single Audit Data Collection form on September 7, 2023, which was 20 months after the end of the audit period. Effect: The Organization did not comply with 2 CFR § 200.512(a)(1). Per 2 CFR § 200.516(a)(2), this results in material noncompliance with the provisions of Federal statues, regulations and terms and conditions of Federal awards related to major programs. Cause: The Organization failed to submit their 2021 Single Audit Data Collection form before the end of September 2022 – the 9 month post-audit period ending deadline. Recommendations: We recommend management finalize and submit their single audit data collection forms within the 9 month window moving forward. Views of Responsible Officials: The Organization agrees with the finding and will work to implement the recommendations.

AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the East Tallahatchie School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Cost for the year ended June 30, 2022:  Finding 2022-001 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement controls and procedures to ensure that all expenditures are properly authorized prior to goods being ordered or services being rendered. C. Anticipated completion date of corrective action: Immediately 2022-002 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2 2022-003 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-004 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-005 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 3 2022-006 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-007 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell 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: Immediately

Finding 2022-003: Internal Controls and Compliance over Reporting (Significant Deficiency) Conditions: The Organization did not submit the quarterly reports within the specified time frame in accordance with the HIAS agreements. Additionally, 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 ending June 30, 2022. The Organization was not in compliance with the reporting requirements, federal regulations, and guidelines. Effect: The Organization was not in compliance with the reporting requirements, federal regulations, and guidelines, and it could be exposed to a reduction or elimination of funds by the federal awarding agencies. Auditor's Recommendation: JFSSV recommends that the Organization evaluate its policies and procedures regarding report submission to ensure the timely submission of all compliance reports. In addition, the Organization should maintain documentation to support the appropriate and timely submission of the single audit (SF-SAC form). Management Response: We agree with the recommendation and have also submitted the following response: According to the HIAS agreement, the following reporting deadlines are specified for HIAS to their funder PRM: Programmatic and Financial Reporting Deadlines: · HIAS must submit performance and financial reports to PRM thirty (30) days after the end of each reporting period and in accordance with the schedule outlined by PRM. · HIAS must also submit a final program and financial report ninety (90) calendar days after the period of performance end date. To ensure timely submission of the foregoing reports to PRM, the Agency “HIAS” shall submit performance and financial reports to HIAS as follows: Programmatic Reports: The Agency will file monthly R&P Period reports through the IRIS database, as well as other programmatic reports as requested by HIAS. Financial Reports: The Agency agrees to submit financial reports monthly on or before the 15th day of the following month after the books have closed. Financial reports must be submitted using the Arrivals and Expenditure Workbook provided by HIAS. HIAS agrees to make payments on these financial reports on or before the 25th day of the month for invoices submitted on or before the 15th day of the month. To ensure HIAS stays in compliance, JFSSV makes every effort to submit accurate reports on time. Funder HIAS agreed in an email sent to the auditors that invoice submission after the 15th is acceptable. As a result, the organization has never been denied reimbursement funding. Some of the delays with invoice submission were due to the following reasons: · When the 15th falls on a weekend (or Friday) or a company and Jewish holidays. · Additional effort to compile client and expense information due to volume and complexity. · The templates required for reporting and reimbursement have not yet been established. · Budget revisions. Furthermore, consultation reports are not considered "submitted" until they receive approval from HIAS. This process ensures no corrections, and the report is finalized and meets the requirements of HIAS reporting. It can take a few days to review and clarify any questions HIAS may have. JFSSV has presented Harshwal & Company LLP with funder approval on late filings and documentation of reporting submission. To address the specific concerns raised regarding internal controls over compliance and reporting, JFSSV will: Evaluate and Update Policies and Procedures: JFSSV will review HIAS-approved Policies and procedures and ensure documentation on any late invoices due to the items listed above. Enhance Communication and Coordination: JFSSV will continue to communicate and coordinate with HIAS to ensure the timely approval of consultation reports and to clarify any issues promptly. Maintain Comprehensive Documentation: JFSSV will maintain comprehensive documentation to support the submission of the single audit (SF-SAC form) and other compliance reports. JFSSV agrees with the delay in completing the FY22 audit. The unforeseen necessity for an additional auditor, which came to light during the initial audit process, significantly impacted JFSSV's timeline. Although this presented an unexpected challenge, JFSSV swiftly engaged a new auditing firm to restart the audit. Additionally, to ensure efficiency and accuracy moving forward, JFSSV made the decision to transfer our outsourcing accounting department. Furthermore, JFSSV is taking proactive measures to streamline its processes for future audits, with the aim of achieving faster turnarounds and compliance with reporting requirements, federal regulations, and guidelines. JFSSV is committed to maintaining and improving its financial and operational controls. We will monitor corrective actions and adjust our procedures as necessary to prevent similar issues in the future.

As of 2017, the Puerto Rico Treasury Department decreed that all government agencies are required to submit their financial statement for review before making it official. Part of this requirement is based on the fiscal situation of the Commonwealth of Puerto Rico. Due to the fiscal crisis, the government is currently restructuring its obligations in an orderly manner under Title III of the Puerto Rico Oversight, Management and Economic Stability Act (PROMESA) of the United States Congress. In order to complete and submit the Single Audit Report, the Authority is also required to include information on retirees, their post-employment benefits and their pension. Such information, although not part of the basic financial statement is require by the Governmental Accounting Standards Board (GASB). In order to comply with this information, AMA depend on the Puerto Rico Administration of Retirement System, this is the agency that produce the actuarial information. These new requirements, as mentioned above, are extremely rigorous and have an impact on the delay in the completion of the reports.

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN February 1, 2024 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. Findings - Federal Award Programs Audits The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022-001: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2021 was submitted to the FAC on April 4, 2023. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.

Action Item Title 2022-004 – Reporting Compliance Requirement Reporting Status (Open: In-process) Condition: Pass-Through Entity Reporting Requirements – The Corporation submitted just two reports during the year, the first and second required submission. Single Audit Reporting Packages – The Corporation did not comply with the Single Audit Reporting Package submission requirements for the years ended June 30, 2022, and 2023. Identified root cause: Lack of understanding of reporting compliance requirements for federal awards. Fiscal year 2022 was the first year for the Corporation to be subjected to a single audit compliance requirement for receiving and expending COVID-19 public health emergency programs. Grantee resolution plan: Pass-Through Entity Reporting Requirements – On July 1, 2022, the Corporation began submitting the monthly requested reports, subject to the Puerto Rico Fiscal Agency and Financial Advisory (AAFAF, as its Spanish acronym), the pass-through entity, required guidelines when funds are obligated. Single Audit Reporting Packages – The Corporation will submit the outstanding Single Audit Reporting Packages. Completion Date: Pass-Through Entity Reporting Requirements - Corrected Single Audit Reporting Packages – August 2024 Name and Title of contact: Linnette Dávila Alemán- Financial and Budget Assistant Manager Phone: 787-724-4747 ext. 2105 Email: ldavila@cba.pr.gov Jetppeht Pérez de Corcho Morgado – General Manager Phone: 787-724-4747 ext. 2102 Email: jperez@cba.pr.gov

Management Response #2022-004: Due to staff shortages and turnover in FY2020-21 and continuing into FY2022, the company did not have adequate personnel in place to properly monitor or document grant activity. Formal documentation of policies and procedures were also deficient. Corrective Action Plan: The following action items have been established. • In 2022, the finance team delineated and expanded positions whose primary responsibility is to monitor and manage all grant activities. • In 2022 Project Budget Reports have been created for each federal award. These reports include the budget, expenses foreach month and the revenue (drawdown) incurred foreach month. The reports will be reviewed and reconciled by the grants administration staff and finance monthly to ensure all agree with the allocated costs and that costs follow compliance and grant regulations. This will allow timely reconciliation of grants before year end for FFRs, SEFA preparation, audit, reporting package and data collection for FAC. Responsible Party: Tamara Barnes, CFO

Responsible: Thomas Hoover, CFO Corrective Actions: Upload the 2022 reporting package to the Federal Audit Clearinghouse. Completion Date: August 14, 2024 Explanation: Management concurs that the reporting package was not submitted to the Federal Award Clearinghouse within the deadline due to the completion of the closeout of a joint OJJDP/OCFO October 2022 monitoring visit report that resulted in a delay in the FY22 Single Audit being conducted and completed.

Due to staff turnover in 2022, we did not meet the reporting deadline. We have sufficient staffing during 2023 and are actively working to complete the 2023 Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2023 by the due date of September 30, 2024.