Corrective Action Plans

2022-001- Noncompliance with Single Audit Submission Requirements Condition: Organization did not submit their Single Audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for FY 2021. Corrective Action Planned: Organization has been in communication with predecessor auditor to submit fiscal year 2021 single audit. Additionally, the Organization will implement a new control procedure to ensure Single Audit reporting package and data collection form are submitted timely to FAC. Person(s) responsible for corrective action: Rex Snyder, Chief Accounting Officer Telephone: (205) 639-5125 Anticipated Completion Date: Organization has been in communication with predecessor auditor to submit fiscal year 2021 before fiscal year 2022 is submitted. Management company to implement new control procedure before end of fiscal year 2023.

2022-001- Noncompliance with Single Audit Submission Requirements Condition: Organization did not submit their Single Audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for FY 2021. Corrective Action Planned: Organization has been in communication with predecessor auditor to submit fiscal year 2021 single audit. Additionally, the Organization will implement a new control procedure to ensure Single Audit reporting package and data collection form are submitted timely to FAC. Person(s) responsible for corrective action: Rex Snyder, Chief Accounting Officer Telephone: (205) 639-5125 Anticipated Completion Date: Organization has been in communication with predecessor auditor to submit fiscal year 2021 before fiscal year 2022 is submitted. Management company to implement new control procedure before end of fiscal year 2023.

Finding Type: Compliance. Name of Contact Person: Dr. Judy Kaegi, Superintendent. Recommendation: We recommend the District ensure all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Corrective Action: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline. Proposed Completion Date: Immediately.

In response to the late audit submission finding, the District is working with the auditors to ensure the 2023 financial statement audit is submitted on time.

Finding Type: Compliance. Name of Contact Person: Shain Crank, Superintendent. Recommendation: We recommend the District ensure all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Corrective Action: A new audit firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline. Proposed Completion Date: Immediately.

Management agrees that the single audit reporting package was not submitted within the required timeframe due to key employee turnover coupled with staffing challenges subsequent to year end. In addition, BCS began a transition from one third-party external firm to another third-party firm in September of 2022. The former firm held the general ledger data for BCS and has been slow to turn it over in a manageable manner causing the delay in filing of the single audit report package. Dmitriy Goyzman (current Chief Financial Officer) was hired in December of 2022 and is actively in the process of hiring a new internal finance team. Back office finance department operations are currently filled by the second third-party external firm. In addition to the CFO, BCS has payroll, purchasing and 2 staff accountants and will have a Controller on staff by mid- June of 2023. Hiring of five additional positions for grants management will be completed in the Fall of 2023 replacing BDO personnel with in-house staff. In our new configuration, BCS will: 1) own its financial software and data, 2) be sufficiently staffed to run its day-to-day financial operations, 3) be able to support program operations in an efficient manner and 4) be able to respond and complete audits on time. The management will ensure that the single audit report package is submitted before the March 31, 2024 deadline.

The Executive Director at the time of the audit last year was new in their role and was managing many tasks and organizational updates. They are no longer employed at TCATA and the current Interim Director and contracted accounting firm are working with the auditor to ensure timely filing.

Name of Contact Person: Marsha Keene-Frye, Chief Executive Officer Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Corrective Action: An independent auditor has been retained and going forward the data collection form will be submitted timely. Proposed Completion Date: Immediately

Finding 2022-002 states "in accordance with Uniform Guideline 2 CPR 200.512(a), the audit package and data collection form shall be submitted 30 days after the receipt of the auditor's report, or 9 months after the end of the fiscal year, whichever comes first". This refers to the timely filing of summarized financial data to the Federal Audit Clearinghouse. The County's external auditor did not finalize the Comprehensive Annual Financial Report (CAFR) until months after the required June 30th deadline. Technically we could have met this requirement by submitting financial data that was not audited. We did not feel it prudent, nor did we feel comfortable submitting un-audited data. We feel that moving forward, a timely CAFR should remedy this finding.

Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes.

2022-003: SFSAC Submission Contact Person ? Dorleen Wolbaum, Executive Director Corrective Action Plan ? This finding is noted together with the Board. The Organization will ensure timely submission of the data collection form in the future. Completion Date ? June 30, 2023

Southeastern Arizona Behavioral Health Services, Inc. (SEABHS) became part of the La Frontera family of companies as of 10/01/2019. Effective with fiscal year ended September 30, 2021, SEABHS has filed the required Single Audit report as part of their annual audit cycle. Michael Prudence, EVP/CFO and Connie Prince, Director of Finance, are currently in discussions with the Department of Housing and Urban Development to determine the appropriate approach to filing the audit for the fiscal year ended September 30, 2020 and expects to have a resolution reached by June 2024. SEABHS will continue to file their single audit if the required filing thresholds are met.

FINDING 2022-001 REPORTING ? DATA COLLECTION FORM AND REPORTING PACKAGE (SIGNIFICANT DEFICIENCY) Responsible Officials Contact Information: 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School Telephone: 646-459-8415 Email: dbrown@childrensaidcollegeprep.org View of Responsible Officials and Corrective Action Plan: Management agrees that the Uniform Guidance package was not submitted in a timely manner. Management will seek to file the Uniform Guidance audit on a timely basis in the June 30, 2023, fiscal year reporting period.

Major Federal Awards Findings Finding 2022-001 ? Reporting Condition: Due to the 30 calendar day requirement, the federal reporting deadline for the Single Audit reporting package was May 28, 2022; however, the Organization did not file their data collection form by that date. Recommendation: We recommend that management implement processes, procedures and related controls to ensure that the data collection form is completed and 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. Response: Management will ensure that all information is timely entered into and submitted to, the Federal Audit Clearinghouse on an annual basis.

Corrective Action Plan Finding Number 2022-001 Partners for Peace concurs with this finding. The Organization will hire or contract with qualified accountants to timely close the year-end accounting records and prepare for the annual audit. September 30, 2023 Amanda Cost, Executive Director (800) 863-9909

For the fiscal year ended June 30, 2021, the PRDH was able to complete and issue the single audit report (SAR) by December 30, 2022, three months before the extended expiration date of March 31, 2023. The delay in the issuance of the 2021 SAR was mostly due to the COVID-19 pandemic.The delay in the issuance of the 2021 SAR resulted in the delay of the 2022 SAR. Soon after the issuance of the SAR for 2021, we contracted the services for the single audit of FY 2022. We plan to complete the audit and issue the 2022 SAR by July 31, 2023 and expect to fully comply with the Single Audit for fiscal year 2023. IMPLEMENTATION DATE Single Audit for fiscal year 2022-2023 Assistance Secretary for Finance and Administration

#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program #10.555 Summer Food Service Program for Children AL#10.559 Fresh Fruit and Vegetable Program #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL# 84.425 Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements arc supported by accurate reconciliations and documentation in a timely manner o that the reporting package and data collection form can be submitted as required. Action Taken: Management of the Board of Education will properly plan and take the necessary steps to ensure that year-end financial statements are supp01ted by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Whitni Kines, Chief Financial Officer/Treasurer, hired on April 10, 2023, will be responsible for implementing these procedures by March 31, 2024.

Finding Number: 2022-001 Management response: Management agrees with the finding. Invest Puerto Rico Inc. changed its financial reporting structure for the year ended June 30, 2022. The analysis and approval process took longer than expected due to the complexity of the subject matter. The financial statements were approved by Invest Puerto Rico Inc.?s Board of Directors on May 12, 2023. Corrective action plan: The Board of Directors issued two resolutions to approve the financial statements under the new reporting methodology for the year ended June 30, 2022, and the forthcoming years. No changes are expected in the future. Contact person: Astrid Navarro, Chief Financial Officer Expected completion date: The financial statements will be issued before May 31st, 2023, and requirements will be completed by June 30, 2023.

Noncompliance and Material Weakness in Internal Control Compliance: The Organization did not complete and submit the single audit report within nine months of the Organization?s year-end. Recommendation: Management should seek appropriate staffing levels for the fiscal department to accurately track federal expenditures, and timely provide auditor requests. Action Taken/to be Taken: Ashley Hyde, Harpswell Coastal Academy?s Director of Business, Finance, and Operations hired in Fall 2022, will be responsible for corrective action. The corrective action planned is: Management does not expect reaching the Single Audit requirement threshold again as they are closing the School, and thus, do not believe any further corrective actions are necessary.

GANADO UNIFIED SCHOOL DISTRICT NO. 20 CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FINDING 2022-003 - Late Audit Submission We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.041, 84.425 Program Title Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Agency U.S. Department of Education CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 14 days past the March 31, 2023 deadline. CORRECTIVE ACTION PLAN The District will coordinate with the audit firm under contract to ensure that the audit report for the fiscal year ending June 30, 2023, will be submitted timely. District Contact Henrietta Keyannie, Business Manager Completion Date March 31, 2024 15

Comments on the Finding and Each Recommendation: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021 with the Federal Audit Clearinghouse by the required date of April 30, 2022. Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Action(s) Taken and Planned on the Finding: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2021, was filed with the Federal Audit Clearinghouse on May 4, 2022. No further action is required.

To ensure audits get submitted in a timely manner to the Federal Audit Clearinghouse, TLS? current financial officer will start compiling all necessary documentation and schedule an independent audit in late summer or early fall. This will allow TLS to meet the required deadlines.

Finding Type: Compliance. Name of Contact Person: Rob Wright, Superintendent. Recommendation: We recommend the District ensure all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Corrective Action: A new audit firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline. Proposed Completion Date: Immediately.

Finding 2022-001: Financial Statement Finding ? Material Weakness Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. NKCDC will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken NKCDC has replaced its Finance Director, Dani Howard, with a new Vice President of Finance, Eric Kushner. Corrective action steps are in process with the change of staff. Expected Completion Date September 30, 2023 Responsible Individual Eric Kushner, VP of Finance Finding 2022-002: Federal Award Findings and Questioned Costs ? Significant Deficiency Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. NKCDC will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken NKCDC has replaced its Finance Director, Dani Howard, with a new Vice President of Finance, Eric Kushner. Corrective action steps are in process with the change of staff. Expected Completion Date September 30, 2023 Responsible Individual Eric Kushner, VP of Finance Outside Correspondence To Whom It May Concern, Attached is the audit report for the New Kensington Community Development Corp for Fiscal Year Ending June 30th, 2022. NKCDC apologizes for the untimeliness of this report. Recent changes in staffing in our finance department caused a delay in completion of the audit. NKCDC has reviewed and updated its existing accounting policies and procedures, additionally we have replaced expanded our operational resources committed to financial oversight and replaced leadership within our Finance department. After review of this audit report, should you have any additional questions or require any additional information, please contact our new Vice President of Finance, Eric Kushner at ekushner@nkcdc.org Thank you

Comments on the Finding and Each Recommendation: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021 with the Federal Audit Clearinghouse by the required date of April 30, 2022. Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Action(s) Taken and Planned on the Finding: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2020 has been filed with the Federal Audit Clearinghouse. No further action is required.