Corrective Action Plans

Contact Person David Drapeaux Corrective Action Plan The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Completion Date March 31, 2024

Daviess Community Hospital continues to stay focused and committed to timely receipt of interim financials from its nursing home partners. Daviess Community Hospital will commit to review and monitor nursing home financials/support in order to have improved oversight with its nursing home partners

2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2023 is submitted before the required due date of June 30, 2024. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Department. Anticipated Completion Date: June 2024

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: The huge influx of funding from the federal government has placed a financial burden on all tribes, including our own. The added responsibility of administering and reporting on these funds resulted in less time for audit preparation and we were late in securing an auditor and submitting our report. Multiple COVID-19 surges also occurred in our community so our offices were closed sporadically during the year, taking time away from audit preparation. We have also found longer lead times in trying to secure an auditor in a timely manner. With so many more entities in the State receiving enough funds to qualify them for a single audit, auditors are booking several months in advance. We are working to eliminate the insufficiency securing an auditor to complete the FY23 report in a timely manner. Proposed Completion Date: September 30, 2023.

Management is taking measures to provide reporting package and data collection form for the 2023 audit by the September 30, 2024 deadline.

Finding 2022-006: Timely Submission of the Data Collection Form Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Plan: The Authority has experienced significant turnover in its Finance department over the past year. A new Controller has been hired and additional resources have been acquired to ensure the timely submission of future audit reports. The Authority has engaged outside consultants to train staff on procedures related to audit preparation. Employee Responsible for the CAP: Danita Childers, Executive Director Planned Completion Dates for CAP: March 2024

Management agrees with the finding. The necessary reports will be filed as soon as they are available.

Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.

MANAGEMENT HAS STARTED WORK ON THEIR 2023 AUDIT PREPARATION AND WILL ENSURE THAT IT IS SUBMITTED TIMELY.

Finding Number: 2022-01 The University failed to timely submit the 2022 reporting package [2 CFR §200.512(c)] required by Government Auditing Standards and Uniform Guidance per 2 CFR §200.512(a)(1) A. Comment on Finding and Recommendation We concur with eh finding and recommendation of the auditor. This has been an extraordinary period of immense disruption that has delayed completion of the 2022 SFA audit. The University has never been late in submissions of its audit reporting package. B. Actions Taken or Planned. We are adopting procedures to ensure we have two persons with authority to communicate with the Department of Education and furthermore, we are establishing in house record depositories and will adopt appropriate checklist to ensure historic records will be promptly available. We are scheduling work on our 2023 audit. We are confident our 2023 reporting package will be submitted early, and this problem will not recur. C. Status of Corrective Actions on Prior Findings. No prior findings.

2022-01 Single Audit Data Collection Forms Not Filed By Due Date Recommendation: We recommend Levi Towers, Inc. develop specific procedures to ensure that the audit report is received prior to the June 30 reporting deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Name of responsible person responsible for corrective action: David Wilson Anticipated completion date for the corrective action: February 9, 2024

The Logan County Commission will endeavor to ensure that financial statements are complete and that the audit is scheduled prior to the single audit deadline. We have employed an outside accounting firm to assist with the financial statements

Although management acknowledges that the City’s annual financial statement and single audits have not been completed timely, we also note that it was the only issue identified in the federal single audit. The City has invested significant time and resources to bring its accounting and reporting current. Management anticipates this issue being fully corrected by September 2024 with the timely filing of the 2023 audit. Dr. Brian Martinez, Commissioner of Finance, is responsible for ensuring that this corrective action is completed.

Finding 2022-008: Deadline for Federal Single Audit – Significant Deficiency. Response: 1. Audits will be performed on time beginning in 2024. 2. We will ensure that the Data Collection Form is completed online at h

Finding 2022-001- Federal Audit Clearinghouse (FAC)- 20 N. Murray Street Springfield, Ohio 45503 93 7.325.8715 thes hfb.org The Organization recognizes its lapse in filing the F AC on time. Amidst changes in accounting personnel and the Executive Director role throughout 2022 and early 2023, the Organization has now appointed a Finance Director and filled the Executive Director position. Faith Schiffer, the new Finance Director, will oversee the timely completion of the financial statement audit and ensure the F AC filing meets its deadline.

Management’s Corrective Action Plan For the Year Ended December 31, 2022 Finding Number 2022-001 Contact Person(s): Chanya Swartz, Director of Finance and Controller Corrective Action Planned: Over the last few years, we had significant turn-over of personnel within the finance and accounting department and had an ERP implementation to upgrade our accounting system in 2023. They impacted our processes and things getting done in a timely manner. However, we believe that we have now turned the corner and the personnel situation and processes are now under control. This should ensure that all processes including the submission of “Single Audit Reports” will get back on track and we do not anticipate any more delays moving forward. Anticipated Completion Date: Date completed September 30, 2024

1.) Finding 2022-001 Data Collection Form Submission Delay a. Program Information: N/A b. Criteria: Per 2 CFR 200.512(a)(1), the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year whichever comes first. c. Condition: For the year ended June 30, 2021, the audit package and data collection form was not submitted within the required timeline. Response: Explanation: The delay in submitting our annual audited financial statements was due to significant transitions within the MHAAO finance team. In the first half of FY23, we faced the departure of our contract accountant and then Finance Director, leaving substantial parts of the audit work incomplete. With only one staff accountant, we faced challenges in making progress on audit deliverables. After my appointment as the new Finance Director in February 2023, we encountered further delays due to our previous audit partner's scheduling difficulties. This led us to engage with Aldrich Advisors, who committed to completing the FY22 audit for us within the calendar year 2023. Corrective Action: To address the lack of capacity on the MHAAO finance team, we successfully hired three new positions by the beginning of FY24: a Payroll Specialist, Accounts Payable Specialist, and an experienced Accounting Manager. We also recently promoted our Staff Accountant to a Senior Financial Analyst role, in charge of grants, contracts and compliance. We now have a strong and capable team to strengthen our internal financial processes and implement best practices in nonprofit financial management. To address this finding comprehensively, we have also implemented a new policy with two key components: - A centralized tracking system for reporting deadlines, maintained by myself, our Accounting Manager, and our Senior Financial Analyst. - Enhanced communication protocols for required submissions, including immediate communication with our audit team and funding partners in case of potential delays. Future Measures: Integration of these measures into our internal financial management policies and procedures, ensuring consistent application and preventing future delays. Contact person responsible for corrective action: John Domingo, Finance & IT Director Completion date: 10/17/2023

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 3/1/23 Staff: Don Reynolds, contracted CFO Mike Michelon, Interim Executive

The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Management’s Corrective Action Plan The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023. Contact Person: Della Clark, Chief Executive Officer Anticipated Completion Date: June 30, 2023

Views of Responsible Officials and Planned Corrective Action

The Department understands the importance of complying with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form, and have established policies and procedures to ensure compliance. The late submission in the prior year was primarily due to unforeseen circumstances delaying the completion of the 2021 audit engagement.

As evidenced by previous audit findings, COSA has never experienced a delay in year-end closing. And as previously discussed, due to staff changes and other unforeseen events, the organization was not prepared to commence the audit in a timely manner. COSA has already corrected steps to prevent these issues in the future.

Finding 2022-003 - Single Audit Reporting Package Submission (Repeat Finding) Responsible Person, Title: Vanessa Keppner, Board SecretaryITreasurer Anticipated Completion Date: Completed Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY21 audit will be planned to be completed and submitted in the correct time frame.

Finding 2022-003 - Single Audit Reporting Package Submission (Repeat Finding) Responsible Person, Title: Vanessa Keppner, Board SecretarylTreasurer Anticipated Completion Date: Completed Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY21 audit will be planned to be completed and submitted in the correct time frame.

Finding 2022-003 - Single Audit Reporting Package Submission (Repeat Finding) Responsible Person, Title: Vanessa Keppner, Board Secretaryrrreasurer Anticipated Completion Date: Completed Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY21 audit will be planned to be completed and submitted in the correct time frame.