Corrective Action Plans

Finding 2022-007 Programs: All Significant Deficiency and Noncompliance over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday is ?live? as of August 2022, the City is currently working to refine the software and fully utilize functionality. The Workday grants modules requires the grant funding source be defined prior to grant approval and fields are available for the AL titles and numbers and sub-recipients? information. The implementation of the Workday grants modules centralizes much of the grant management function by requiring the agencies to upload the grant documents into Workday. Prior to the completion of the SEFA, the City will hold training sessions with the agencies to ensure that the reporting is understood by the agencies, with special emphasis on subrecipient payments being reported properly. Additionally, the City will give access to the grant report upon which the SEFA is based. The City will keep a check list to ensure that all agencies respond to the grant certification to ensure that all agencies review the grant data. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City Completion Date: December 2024

The Foundation agrees with and has implemented the recommendation. The Foundation already has a reporting calendar to ensure timely filings and will add dates to review total federal expenditures to the calendar.

2022-004 Late Audit Submission The Audit process for the 2021-22 year started in October, 2022. However, due to scheduling on the Auditors behalf and the issues with trying to reconcile accounts, (See 2022-001) the audit once again, is late.

Oversight Agency: U.S. Department of Health and Human Services Outreach Community Ministries, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended June 30, 2022 The finding from the schedule of finding and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Federal Award Programs Audit 2022-001 Auditor's Recommendation: We recommend that Outreach Community Ministries, Inc. begin preparation for the annual audit in a timely manner and that upon receiving the final reporting package, they complete all requirements with the Federal Audit Clearinghouse. Action Taken: New protocols and standards have been instituted at Outreach, which will result in higher performance and timely preparation. The organization is taking action to prepare for the audit and will complete all required reporting by the applicable due dates going forward. If the funding agency has questions regarding this plan, please call me at 630-682-1910

SUBRECIPIENT MONITORING ALN Number 93.568 Low Income Home Energy Assistance (LIHEAP) 2022-018 The Mississippi Department of Human Services Should Strengthen Controls Over Onsite Monitoring for the Low-Income Home Energy Assistance Program (LIHEAP). Response: MDHS Concurs that controls should be strengthened over On-Site monitoring for the LIHEAP Program. MDHS also concurs with the following specific recommendations of the OSA and incorporates those recommendations as the foundation for the MDHS Corrective Action Plan (CAP) related to this finding. Corrective Action Plan: 1. Strengthen controls over the subrecipient monitoring process: A. The Office of Compliance, Division of Monitoring has made significant strides in strengthening controls over the subrecipient monitoring process. The Division continues to review and update the processes and procedures as necessary to ensure processes are adequate and effective. Staff are constantly notified/trained on updates to policies, procedures, and regulations to ensure continued compliance with monitoring the agency's subgrant agreements. B. Responsible Party: Kameron Harris, Chief Compliance Officer, Director of Monitoring, Laketha Gilmore C. Completion Date: This corrective action has been implemented and is ongoing. 2. Ensure subgrants are monitored timely and the Report of Findings is issued in a timely manner: A. The Office of Compliance, Division of Monitoring continues to improve upon the monitoring review process. The Division has implemented timeliness requirements to ensure the Agency's compliance with the monitoring process. B. Responsible Parties: Kameron Harris, Chief Compliance Officer, Director of Monitoring, Laketha Gilmore C. Anticipated Completion Date: This corrective action has been implemented. 3. Maintain all supporting monitoring tools, reports, and correspondence in the monitoring file: A. The Division of Monitoring has implemented a quality control measures to ensure all required documentation is included in the monitoring file. B. Responsible Parties: Kameron Harris, Chief Compliance Officer, Director of Monitoring, Laketha Gilmore C. Anticipated Completion Date: This corrective action has been implemented.

Controls Over Compliance Reporting Recommendation: The auditors recommended that management ensure that the data collection form is 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. Actions Taken or Planned: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued. Person Responsible: George Czerwionka, Director of Finance Estimated Date of Completion: 3/31/2024

Lexington Center for Recovery's Finance Director, Jodi Sawyer, will ensure that the Data Collection form will be file 30 days after the receipt of the Auditor's Report or nine months after the Audit Period.

Finding Number: 2022-003 ? Significant Deficiency ? Data Collection Form Late Filing The Alliance is creating an accounting manual and system of dual responsibility so that in the event of an employee transition, the institution can close their books, be audited and submit data collection forms timely. Person(s) Responsible: Ruth Allen-Kermish Timing for Implementation: 7/31/2023

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 Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Responsible Officials and Corrective Action Plan Department of Natural and Environmental Resources (DNER), Puerto Rico Infrastructure Financing Authority (PRIFA), Puerto Rico Aqueduct and Sewer Authority (PRASA), entered on December 27, 2016, into a Memorandum of Understanding (MOU), subsequently amended on June 21, 2018, to include the Fiscal Agency and Financial Advisory Authority (FAFAA). Under the MOU, as amended, each party has agreed to assume specific responsibilities in connection with the operations of the Revolving Fund pursuant to the Operating Agreement entered between the EPA and the DNER on July 25, 2018. Pursuant to the MOU, as amended, DNER will remain as the administrator for the Revolving Fund, PRIFA will act as the operating agent to provide assistance with the financial and accounting activities, and FAFAA will conduct the financial capabilities analysis of any eligible assistance recipient of funds, provide the necessary information to the DNER and PRIFA to the extent as possible for the development of the different programs compliance reports reviews, provide oversight as fiscal agent, financial advisor and information agent of the Commonwealth to ensure that the monies are safeguarded in a trust structure and to ensure the proper administration. The data collection form and the reporting package were not file on time due to lack and availability of funds to cover expenses related to the audit process and other expenses related to the administrative responsibilities assigned in the Memo of Understanding to PRIFA. Management is currently working with DNER a Subaward, as required by the Environmental Protection Agency (EPA) and as established in the MOU, as amended, in order to respond to the lack of funding to cover all the related expenses for the administrative responsibilities assigned to PRIFA. EPA has been informed and communication will be maintained until the Subaward is in force. Management plans are to file the data collection form for the fiscal year ended on June 30, 2022 on or before June 30, 2023 and the data collection form for the fiscal year ending on June 30, 2023 on or before December 31, 2023, which will result in the elimination of the finding. Name (s) of the Contact Person (s) Responsible for Corrective Action Francisco Pares, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date June 2023

Identifying Number: 2022-002 Finding: Late Issuance of the 2022 Single Audit Reporting Package The District?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit package for the District?s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. Corrective Action Taken or Planned: The District will schedule and complete future external audits in a manner that will allow timely reporting of the Single Audit. Anticipated Completion Date: June 2023 Responsible Person(s): John Gibson, Chief School Business Official

Finding Number: 2022-002 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Vada Begay, Business Manager and Sylvia Largo, Homeliving Department Supervisor Anticipated Completion Date: July 31, 2023 Planned Corrective Action: SF-425s are submitted in a timely manner. During FY22, the previous Business Manager resigned, leaving unfinished work and reconciliations. It was not until November 2021 that the reconciliations were completed and SF-425s submitted to BIE. There were no issues on the submission of SF-425s after receipt. WRHI will implement internal control to close out trial balance to ensure general ledger, financial statements, and notes are free from material misstatements. These changes will allow WRHI to provide all audit information in a timely manner and to secure a Single Audit Report from the auditor for submission of the annual audit 9 months after fiscal year end.

Contact Person ? Billie Jo Peterson, Business Manager Corrective Action Plan ? This finding is noted together with the Board. The District will ensure timely submission of the data collection form in the future Completion Date ? The District will work to submit timely for future audit periods.

2022-018 Finding: - All Major Programs Status: Corrective action in progress Corrective Action: The number of major programs, numerous COVID-funded grants, along with the hiring of a new auditor, resulted in the late filing. The City is aware of the submission deadlines and will be filing its data collection form for the year ended December 31, 2022 by the required deadline. The City and its external auditors are in the process of detailing a plan to complete the next year?s audit by an earlier date, which will also result in a timely submission. Person(s) Responsible for Implementing: Jessica Chandler ? Department of Finance Implementation Date: September 2023

2022-004 UNTIMELY FILING OF THE DATA COLLECTION FORM ? OTHER NONCOMPLIANCE Condition: The Kindred Public School District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Corrective Action Plan: Agree?We had many things going on this year with Superintendent hiring and construction. Anticipated Completion Date: Was done as soon as audit was complete.

Name of contact person: Kris Meyer, Director of Operations Corrective Action: Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Proposed completion date: The Organization plans to complete the plan by September 30, 2023.

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

View of Responsible Officials and Corrective Action Plan ? Due to the short timeframe of the grant period, some narrative and financial reports were submitted late. Management has now acted and will prioritize reporting and making sure all reports are submitted on time.

Corrective Action Plan for Current Year Findings 2022-001 ? Data Collection Form Late Filing Corrective Action Plan To ensure proper timing of the Data Collection Form filing, the CFO will certify and file the data collection form for FY2022 with the Federal Audit Clearinghouse on May 31, 2023, after receiving notification from the auditors that it is ready. The CFO will send a confirmation email to the auditing firm, as well as the CEO upon filing. WMCA will ensure the Accounting Policies and Procedures for WMCA reflect that we must submit within 30 days after receipt of the auditor?s report or nine months after the end of their audit period ? whichever comes first, as required by Federal law. Person(s) Responsible: Rebecca Gage, CFO Timing for Implementation: Implement immediately. Submit within the same day of auditors notice for FY2023. Check and revise policy and procedures, if necessary, within 90 days.

Finding #2022-003 The EPCAMR Executive Director will work closely with our Bookkeeper to ensure the financial statement audit will be completed in a timely manner for fiscal year 2023 and looking ahead to 2024, if a Single Audit is warranted and additional Federal funds are awarded and expensed. In accordance with 2CFR Section 200.512A, EPCAMR will submit the reporting package the earlier of 30 calendar days after receipt of the Auditor’s Report. I have reviewed the audit findings and going forward these findings will be corrected for the 2023 Single Audit, if one is necessary and determined based on Federal expenditure of funds and going forward in 2024, should EPCAMR receive additional Federal funds that would warrant an Single Audit and completion of a SEFA.

Corrective Action: Management has experienced turnover in recent years which has made internal deadline unachievable. Management has hired and will continue to hire accounting staff for resiliency so accounting operations continue to meet deadlines. Additionally, Accounting is working closely with its auditors for mapping out a 2023 audit timeline to ensure audits are finalized and issued prior to the Federal Audit Clearinghouse (FAC) deadline. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024

The audit report on the financial statements for the year ended June 30, 2022, was issued November 27, 2023. The Data Collection form and reporting package will be submitted within 30 days thereafter.

Objective:

To enhance the organization’s financial reporting process and ensure compliance with federal regulations by implementing robust procedures, improving internal controls, and fostering a