Corrective Action Plans

Views of Responsible Officials and Corrective Action: With the completion and submission of the FY 2021 audit in January 2024, the organization is on track to complete December 31, 2022 and 2023 audits by September 30, 2024.

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran-Kuhn; Accounting Manager Linda Koonce Corrective Action Planned: During this time OCADSV went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place. Anticipated Date of Completion: 01-24-2022

Transitions in WCSC financial personnel during and after year-end resulted delays to the audit process for this audit period (FY2021) and the subsequent audit period ending September 30, 2022. To address this problem, WCSC hired a fiscal consultant in August 2022 to oversee the fiscal office, prepare and complete all grant reports, and to coordinate all fiscal audits. WCSC also hired a full-time bookkeeper in October 2022 to conduct day-to-day financial transactions and to assist with audit and grant reporting. WCSC has already engaged its Auditors to conduct the FY2022 audit, which will commence immediately following the completion of the FY2021 audit. This would put WCSC on track to complete the FY2023 audit by June 2024, thus meeting the requirement to submit the audit to the Federal Audit Clearing House within nine months after year-end. The timeline for the completion of the two subsequent audits is as follows: Estimated Completion Date: June 30, 2024

Corrective Action Plan Finding 2021-001 – Reporting - Submission of the Data Collection Form Air Force Retired Officers Community – Washington, D.C. DBA Falcons Landing (the Organization) hereby acknowledges the Organization’s audit reporting package was not submitted by the filing deadline of September 30, 2022. The Organization will file the reporting package shortly after issuance and ensure that any future audits are completed and filed timely, by working closely with our audit partner and frequently accessing the substantive status, stage of completion or any other pertinent aspect of the audit necessary to meet the filing deadline. Anticipated Completion Date The Organization anticipates submission of the audit and data collection form immediately upon completion. Individual Responsible for Corrective Action Plan Hardy Lister, Chief Financial Officer

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.

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.

View of Responsible Officials Covid-19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits. Respectfully Sara Tempel, Director Bear Paw Cooperative

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of completing the FY 2023 audit timely. Completion Date: March 2024

2021-006: Audit Completion and Submission to the State and Federal Government - Material Weakness and Non-Compliance Views of Responsible Officials: Management agrees with this finding as the Data Collection Form was not submitted to the Federal Audit Clearinghous within nine months after fiscal year-end. However, the Board does not agree that the late filing of the Data Collection Form rationalizes a qualified opinion over Reporting for the Airport Improvement Program. Corrective Action Plan: The Board will fire a contract accountant to assist the Accounting Manager in the timely finanical close to report and audit preparation to ensure timely completion of their finanicial and compliance audits. Anticipated Completion: December 31, 2023 Responsible Party: Tamie Wick, Accounting Manager. Amy Terrell, Airport Director.

With resolution of accounting procedures in 2020-001 and reconciliations in 2020-002 we will move toward a timely close and be able to file this on time. This is also dependent on audit catch-up. Amy Cunningham, Carla Carvalho-Degraff. Target Completion Date: 06/30/2025.

MANAGEMENT WILL ENSURE THAT FUTURE AUDITS ARE SUBMITTED TIMELY. MANAGEMENT IS CURRENTLY PREPARING FOR THE 2022 AUDIT AND WILL BE SUBMITTING THE 2023 AUDIT TIMELY.

Finding 2021-002 Program: Various, including AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Planned: To make sure and have proper education and obtain training to ensure County personnel are aware of the Federal reporting requirements and understanding of the schedule of expenditures of Federal awards. Anticipated Completion Date: Fiscal Year End 2023-2024 Responsible Party: Garfield County Board Scott Krause Garfield County Board Chairman

Strengthen internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implement a detailed closing schedule and tracking process to monitor deadlines, beginning with monthly financial close procedures and year-end close preparation by March 31, 2026. Ensure adequate staffing or external support during the financial statement preparation and audit process, including retention of qualified accounting consultant by April 30, 2026. Conduct periodic reviews to confirm compliance with federal Single Audit submission deadlines, with Executive Director oversight of audit progress reports by May 31, 2026. Prioritize completion of outstanding audit reports for fiscal years 2021-2024 with aggressive timeline: 2021 audit by June 30, 2026; 2022-2023 audits by September 30, 2026; 2024 audit by December 31, 2026. Establish year-round audit preparation procedures, including monthly reconciliations, quarterly financial reviews, and ongoing documentation organization to prevent delays.

PAX will establish appropriate policies, procedures, and controls to ensure that future submissions of Uniform Guidance reports are filed timely. The primary deliverable will be timely audit completion and submission. Dije Kucana, Comptroller, and Bradley Smith, CEO, effective immediately

Management has started the audit preparation process for 2021, 2022, 2023 and 2024 and will ensure that the 2024 audit is completed within the required timeframe.

FINDINGS - FEDERAL AWARDS FINDINGS 2020-001: Single Audit Data Collection Form Not Filed by Due Date Recommendation: We recommend a system of control be enacted to ensure data is submitted in a timely manner. Action Taken: Management has discussed and agreed to initiate audit procedures earlier in the year. Name of Person Responsible for Corrective Action: Cathy Hardin Harrison, County Judge. Anticipated Completion Date of Corrective Action: April 30, 2024.

Finding Reference Number: MW2020-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is currently delinquent on the filing of audits from fiscal years 2020-2023. The organization is treating audit filings as the top priority and is working carefully through the audit backlog with qualified auditors that are currently engaged for audits 2020-2022. The delays in filing will continue into calendar year 2025, at which time it is expected that the audit package for the year ended December 31, 2024 will be filed on time to the Federal Audit Clearinghouse. Changes to CUAHSI’s accounting system, personnel, duties, and processes help ensure future audit preparation and support are streamlined, accurate, and timely. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: 2025-09-30

Finding Reference Number: MW2020-002 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI replaced prior contracted accounting staff with knowledgeable employees and were able to complete the 2020 SEFA. A lack of organized grant documentation and mistakes by prior contract staff to adequately segregate qualified expenditures from two grants (phase I and phase II of similarly named subawards) required a revision to the initially submitted SEFA to correct the statement of expenses for audit year 2020. Corrective actions to processes and responsibilities impacting subsequent years: We consider this finding to be addressed by new CUAHSI employees hired in September 2023 capable of supporting single audit preparation and updates to policies and documentation storage practices. CUAHSI’s current accounting system – the result of completing a migration from a poorly performing system in 2023 – supports all necessary grant tracking, segregation, and reporting requirements. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete

Audit Finding #2020-001 / CFDA 93.224 – Delinquent Filing Auditors Recommendation: We recommend that the Corporation document the annual financial statement close process so this process could be performed by anyone inside the Corporation with the proper skills, knowledge and understanding and spread the responsibilities over monthly reconciliations to multiple individuals within the Corporation. Action Taken: The Corporation has begun putting in policies and procedures to ensure the monthly financial statement close process is completed in a timely manner. See separate report for planned corrective action. Should you need anything further or have any questions regarding management's plan of correction response you may contact me at Central Mississippi Health Serivices. (601-353-5820) or by email at matcpa@yahoo.com.

Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. The Town also implemented a new accounting software during 2018 that caused significant delays in the monthly and year-end reporting. Lastly, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.

See table on page 24.

Finding No. 2020-004 – Reporting - Late filing of data collection form and reporting package Federal Program Condition For year ended December 31, 2020, the Hospital did not file on time the reporting package required by CFR § 200.512. Hospital’s Response The Hospital agrees with this finding. Corrective Action Plan Commencing immediately, Mr. José R. Rodríguez, Accounting Manager, will be the designated officer in charge of concluding all necessary procedures, including the audit of financial statements and single audit, for the Hospital to file its reporting package within it´s due date, as required by the CFR. Also, Mr. Julio Colón, Chief Financial Officer, will be the designated officer in charge of supervising and monitoring compliance with timely submittance each year. Name (s) of the Contact Person (s) Responsible for Corrective Action Mr. Julio Colón, Chief Financial Officer Anticipated Completion Date December 2024

Finding 2020-006 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: Professional assistance will be obtained to conduct the year-end closing process and audit preparation to ensure required audits are completed within nine months. Proposed Completion Date: A certified public accountant has been contracted to assist with the year-end closing and audit preparation process. Since required audits are backlogged by three years, the future date of compliance with this requirement is expected to be in 2027.

We concur with the recommendation. The required filings are done in conjunction with the audits of the organization's financial statements. The organization is actively working to get the audits and the required fi lings current. The organization will submit the infonnation to the audit firm for 2021 by May 15, 2024. The information for audits of the subsequent years' financial statements will be submitted within 30 days of the completion of the prior year audit. The organization expects to be current on the audits and filings by December 31, 2024.

Corrective Action Plan: The Program will design and implement policies and procedures to assure the submission of all performance and Reports on time. Establishing a standardized execution calendar to ensure the timely completion and filling of the Single Audit Report as required by the United States of Office of Management and Budget. Contact Person: Alejandro Nieto, Compliance Director Anticipated Completion Date: Completed