Corrective Action Plans

Finding 2022-002: Filing of Single Audit Report Finding: The Organization did not timely submit the Single Audit Reporting Package for the fiscal year ended September 30, 2021 within nine months after the end of the audit period. Response: Agree Explanation/Corrective Action: The fiscal year end September 30, 2021, audit was delayed as it was unclear if a single audit was required. The Organization will file the Single Audit Reporting related to the fiscal year end September 30, 2021 and does not expect delays to continue for fiscal year ended September 30, 2022.

Finding Type: Noncompliance with Federal Programs. Name of Contact Person: Mr. Matt Winters, City Manager, (573) 686-8620. Recommendation: We recommend that 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: We have hired a new Accounting Manager and will ensure the Data Collection Form is filed timely going forward. Proposed Completion Date: Immediately

We are looking at options to increase the finance teams so that we have capacity to finish the audits on time in future years Anticipated Completion Date: September 1, 2023 Responsible Contact Person: David Maloney, Shelter House Controller

Finding 2022-002 Reporting ? Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2022 was not completed within the nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review all government programs and related activities subject to the Uniform Guidance process to identify where automation can be better utilized to increase timing of information gathering. Cross training of all federal statutes, regulations, terms, and conditions of federal awards will be instituted to enable knowledge sharing amongst management team members. Our newly promoted accounting manager (Effective January 2023) will work to gain familiarity of federal award compliance rules and regulations and document as part of PCA Policy manual.

Proposed Corrective Action: To address matters proactively, Management has implemented several protocols to ensure proper supporting documentation along with a standard filing system has been implemented. Management has also hired consultants to provide oversight to make sure the manner in which financial accountability complies with awards. ?Additional staff members have been hired in order to assist current employee to review all case files on clients submitted by caseworkers prior to submission for approval of payments on client?s behalf are issued. ?Additional staff has been hired to assist in solely processing check issued payments to insure all are processed on a timely basis along with sufficiently reviewing proper coding is used for all payments issued. ?To better organize all documents a standard filing system has been implanted in order to ensure all documents can be easily located. ?Consultants have been hired to assist with the oversight of financials in order to make sure financial reports are provided on a timely basis. ?A tool currently in the accounting system used to manage financials will be used to create projects related to individual grants. This tool will be used to assist with tracking the individual grant activity.

Finding 2022-002; Finding: The single audit package for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required time period.; Corrective Actions Taken or Planned: In hindsight, following the completion of the FY21 audit, our auditor advised there appeared to be an issued with the Federal Clearinghouse (FAC) system upload. The auditor could see Wyandot's audit report in the completed section of the FAC website and the archive version however when they viewed the area of the website to find audit information and search for submitted DCFs/audits for Wyandot, the list retrieved didn't show an audit for 6/30/21. Going forward, the Chief Financial Officer, Deb Maiwald, will partner with the audit firm to monitor and confirm that the entire series of confirmation emails are received from the FAC. The anticipated completion date is 3/31/23.

Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Management agrees with this finding related to the late submission of the UG Audit Report. The current year audit process was not indicative of the typical audit process for D-HH. Management has subsequently hired additional staff and will file the audit timely moving forward. Leadership Responsible: Barbara A. Vance, PhD, CRA, Vice President, Research Operations Anticipated Completion Date: 3/31/2024

Identifying Number: 2022-013 Finding: Data Collection Form Filing Corrective Actions Taken or Planned: UCAN agrees with this finding and agrees this was directly due to the turnover in the finance team and staffing challenges. The finance team will undergo additional training in federal grant requirements and SEFA reporting. Implementation will be planned for completion before March 31, 2024. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.

Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.

Finding 2022-001 Condition: The School did not meet the deadline for submission of its data collection form and reporting Package to the Federal Audit Clearing house 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 fiscal year ended June 30, 2021, was December 5, 2021. Corrective Action Plan Corrective Action Planned: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Name of Contact Person Responsible for Corrective Action: Jessica Mullen, Director of Finance and Operations Anticipated Completion Date: December 16, 2022

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.

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.

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.