Corrective Action Plans

Lack of Internal Control over Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932  As of January 18, 2023, corrective action has been taken. Management is aware of the delinquency in submitting the annual audit due to the turnover of key fiscal personnel. Temporary contracting of the prior fiscal director has started in January 2023, and proper steps have been implemented to submit a timely audit.

The Organization agrees with the finding and recommendation as outlined above. In November 2023, the Organization updated and communicated changes to the Federal Awards Policies and Procedures Manual to ensure all controls are adequate to ensure compliance with federal statutes, regulations, and Uniform Guidance requirements. This was the first year the Organization has been subject to the single audit requirement. The Organization worked with the audit firm to ensure proper reporting and controls were in place. We understand it is our responsibility to ensure our single audit is completed within the required timeline and will work closely with future CPA teams to adhere to required timeframes. In January 2024, the Board of Directors approved the updated version of our Federal Awards Policies and Procedures Manual. The Organization has communicated the policies and procedures to ensure organizational compliance with the updated guidelines. As of March 2024, for fiscal year ended 2023, the Organization has prepared the SEFA and will present these materials concurrent with our regular audit schedule. The SEFA will be updated throughout each fiscal year as new federal funds are awarded. The Organization will continue to identify areas of opportunity to improve compliance with federal requirements.

2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.

Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:The agency again experienced turnover in staffing and unplanned absences that constrained resources for the consolidatedSingle Audit. The system of controls is in place, which relies on appropriate staffing and training to ensure timelycompletion and submission of the Single Audit reporting package. Staffing positions have been filled and stabilized to satisfythe compliance requirements.Anticipated completion date:May 31, 2023

Finding 2022-001Condition: The Authority did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30,2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30,2021, was October 23,2021. The data collectionform and reporting package were not submitted by that date.Corrective Action PlanCorrective Action Planned: An email from the Federal Audit Clearinghouse asking the Authority t0 be the Auditee Certifier was never received because the data collection form was not submitted by the audit company. The Authority has specifically included this requirement in the RFP for auditing services for FY23-25. It will further implement a reminder system to ensure that it is filed and certified by the stated deadlines.Name(s) of Contact Person(s) Responsible for Corrective Action: Ken Martin and Pamela PronerAnticipated Completion Date: September 12, 2022

2022-001 Single Audit Data Collection Form Not Filed By Due DateRecommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Action taken: Area Agency on Aging of West Central Arkansas, 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 contact person responsible for corrective action: Barbara FlowersAnticipated completion date for the corrective action: July 31, 2023

This is the first Single Audit for our Organization. To ensure that the Organization complies with the laws and regulations of the Single Audit, the CFO will track, review, and verify all federal and non-federal awards. The CFO will also review the closing process of the financial statements and make adjustments that are required to finalize them. The CFO will ensure that the Organization submits timely single audit data collection and reporting package to the Federal Audit Clearinghouse.

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

Finding 2022-002: Material Weakness, Late Issuance of the 2022 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2022 and June 30, 2021. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021, should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2022 and 2021, Single Audit package.

Views of Responsible Officials and Planned Corrective Actions: The Authority encountered several challenges closing its books for 2022. These challenges included (1) the adoption and implementation of a new accounting pronouncement, which required the restatement of the prior year’s financial statements, (2) the need to obtain appropriate property values for a significant donation and (3) staff turnover in key financial positions. These challenges which occurred within a short time frame prolonged the time needed to close the books and start the 2022 yearend audit. Although the adoption of a new accounting pronouncement and valuation of property from donors are infrequent events and not likely to recur soon, the Authority continues to experience higher than desired staff turnover. We believe our current staff is adequate to perform routine accounting and financial processes timely and accurately, and we remain committed to attracting and retaining experienced staff to further the goals and ideals of the Authority and to ensure that we can submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date. Contact Person Responsible for Corrective Action: Glenn Dickerson, CPA — Chief Financial Officer Anticipated Completion Date: August 2024

The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date. Although the organization provided documentation in a complete and timely manner, unforeseen timing and resources issues, within the auditor firm, did not allow us to perform and complete pending audit procedures and issue the report during the required period, in spite of exhausting all effort.

Finding 2022-002 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

Appalachian Headwaters aims to submit future Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.

Finding 2022-002 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 with the audit finding. Action Taken in response to finding: The Authority will evaluate its financial reporting, close processes and controls to determine whether additional controls over the preparation of the final trial balances and related schedules should be implemented. As part of this process, we will create a year end checklist with deadlines established and monitor status to ensure deadlines are met. Name of Contact Person responsible for Corrective Action: Cia Cook, Deputy Executive Director & CFO Planned Date for Corrective Action plan: June 30, 2024

2022-001 Single Audit Data Collection Form Not Filed by the Due Date Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County’s ability to file the data collection form on a timely basis. Action Taken: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. Name of person responsible for the correction action: Susan Ashmore Anticipated completion date for the correction action: May 29, 2024

Corrective Action: EAWDB agrees that accurate financial statements were not submitted. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: September 30, 2024. Responsible Party(ies): Operations Manager, Executive Director

CORRECTIVE ACTION PLAN (Unaudited), continued YEAR ENDED DECEMBER 31, 2022 The Brookings County Housing and Redevelopment Commission respectfully submits the following corrective action plan for audit findings for the year ended December 31, 2022. Independent Public Accounting Firm: Wohlenberg, Ritzman and Co. LLC P.O. Box 1018 Yankton, SD 57078 Audit Period: January 1, 2022 - December 31, 2022 The findings from the December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. Findings Related to Major Federal Award Program Finding 2022-002 Reporting (Compliance; Internal Control Over Compliance) Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2023. Responsible Individuals: Board of Commissioners and Management Correction Action Plan: The Commission will implement procedures to begin audit preparation work earlier in the calendar year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Anticipated Complete Date: September 30, 2024 Very truly yours, BROOKINGS COUNTY HOUSING AND REDEVELOPMENT COMMISSION Rich Galbraith Executive Director

Name of auditee: Aloun Foundation Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2022 through December 31, 2022 CAP prepared by: Name: Craig Watase Position: President Telephone: (808) 735-9099 Finding 2022-001 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, 2023

Finding 2022-002: Emergency Watershed Protection Program - Reporting Program: AL 10.923 - Emergency Watershed Protection Program - Reporting Corrective Action Planned: The County will ensure County personnel obtain training to ensure there is a proper understanding of the Federal reporting requirements and preparation of the Schedule of Federal Awards. Anticipated Completion Date: Ongoing Responsible Party: Dixon County Board of Supervisors: Don Andersen, Deric Anderson, Roger Peterson, Neil Blohm, Lisa Lunz, Terry Nicholson, and Steve Hassler

The District plans to work closely with our auditors to get our fiscal year audit completed on time and we have already laid out a plan for the fiscal year 2023 audit, and though it too is already late, we believe we will be on schedule to get the 2024 audit completed on time, as well as future audits.

The District will work with the Auditors to get the District caught up and ensure audits are submitted on time. There were no prior year findings in the Schedule of Findings and Questioned Costs in our audit for the year ended June 30, 2021.

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: William Arnold, Interim City Manager 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 programs: US Department of the Interior, US Department of the Treasury Federal Payment in Lieu of Taxes (PILT) and Coronavirus State and Local Fiscal Recovery Funds/ ARPA Non-profit Recovery Fund. Proposed Completion Date: Fiscal year 2023

The Authority expects to issue its 2023 financial statements prior to June 2024

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation Corrective Action Plan: The Finance Department continues to bring its accounting records and account reconciliations up to date and is working on having the financial statements and Single Audits prepared in a timely manner. The City is also working on developing, documenting, and implementing policies and procedures for timely submission of the Single Audit Reporting Package. As of March 2024, the City has had all audits through FY 2022 completed and is completing the FY 2022 single audit in April 2024. Planned Implementation Date: June 30, 2024 Responsible Person: Director of Finance

In May 2022, a new CFO was hired and new procedures put in place. All reporting requirements are tracked by both the CFO as well as the Accounting Manager and reviewed on a monthly basis.