Corrective Action Plans

Programs: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, and Special Education Cluster Federal Assistance #: 15.042, 15.046, 15.047, and 84.027 Federal Agency: U.S. Department of the Interior and U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Other Matters Compliance Requirement: L. Reporting Condition: The School did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted May 28, 2024, which was 58 days past the March 31, 2024 deadline. Repeat Finding: Same as prior year finding 2022-04. Action planned in response to finding: The School will implement procedures to ensure that its closeout process is completed timely and accurately to allow adequate time for the audit firm to complete the audit process, draft the financial statements, and allow adequate time for review procedures to take place. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Jagdish Sharma, Principal

2023-006 Late Audit Submission Programs: Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Contact person: Becky Tinney, Business Manager Condition: The District did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted on May 16, 2024. Corrective Action Plan: The District will implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is submitted within the appropriate timeframe.

Department of Education, United States Department of Agriculture, Federal Aviation Administration 2023-004 R&D Cluster – Assistance Listing No. 84.334, 10.001, 20.109 Condition: MSU established a micro-purchase threshold of $75,000 for contracted services and was not able to provide documentation to support this threshold. Recommendation: We recommend the institution review and revise their current procurement policy and review requirements to ensure that their policy is meeting Federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Mississippi State University will make corrections to the Procurement and Contracts Manual to ensure compliance with 2 CFR 200.320. Name(s) of the contact person(s) responsible for corrective action: Jennifer Mayfield, Director of Procurement and Contracts and Jonathan Tucker, Director Sponsored Programs Planned completion date for corrective action plan: June 30, 2024 If the Department of Education, United States Department of Agriculture, or Federal Aviation Administration has questions regarding this plan, please call Jonathan Tucker at 662-325-1930.

Finding Reference: 2022-001 Compliance with Reporting Under the Uniform Guidance Description: The data collection forms for the years 2019 through 2021 have not been submitted timely. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. 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 events, 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 data collection forms for years 2018 through 2022 have been filed. 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. The remaining data collection forms will be filed upon completion of the audits.

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

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

2022-01 Single Audit Data Collection Forms Not Filed By Due Date Recommendation: We recommend Levi Towers, Inc. develop specific procedures to ensure that the audit report is received prior to the June 30 reporting deadline. Action Taken: Levi Towers, 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 responsible person responsible for corrective action: David Wilson Anticipated completion date for the corrective action: February 9, 2024

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.

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

CORRECTIVE ACTION PLAN - FINDING 2022-002 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). Federal Assistance # 84.041, 84.425, 84.027 Program Titles Impact Aid, Covid-19 Education Stabilization Fund, Special Education ? Grants to States 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 April 24, 2023, which was 24 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 in a timely manner. District Contact Arlene Laughter, Business Manager Completion Date June 30, 2023

FINDINGS ? FEDERAL AWARD FINDINGS 2022-001 Single Audit Data Collection Form Not Filed By Due Date Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. & Subsidiaries 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 Northwest Arkansas, Inc. and Subsidiaries 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: Brad Bailey Anticipated completion date for the corrective action: September 8, 2023

Corrective Action Plan: The District will implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is submitted within the appropriate timeframe.

2022-001 Single audit data collection form not filed by the due date. Recommendation: We recommend the City develop procedure working closely with the audit firm to ensure that the data collection form is filed prior to the due date. Action Taken: The City of Bryant, Arkansas will develop procdures to ensure that the data collection form is filed prior to the due date. Name of person responsible for the corrective action: Joy Black. Anticipated completion date for the corrective action: December 31, 2023

Recommendation: We recommend that Osage Heights Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Osage Heights Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that Willowbrook Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Willowbrook Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that Oak Hills Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Oak Hills Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that Miller Place Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Miller Place Senior Complex, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that Billy V. Hall Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Billy V. Hall Senior Complex, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that White River Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: White River Senior Complex, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that Dixieland Gardens Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Dixieland Gardens Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that Ozark Meadows II, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Ozark Meadows II, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that Fallen Ash Senior Complex, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Fallen Ash Senior Complex, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that North Arkansas Senior Housing of Bull Shoals and Gravette, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: North Arkansas Senior Housing of Bull Shoals and Gravette, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

Recommendation: We recommend that Flint Creek Apartments, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Flint Creek Apartments, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023

2022-01 Single Audit Data Collection Form Not Filed By Due Date Recommendation: We recommend that Ozark Meadow Apartments, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Ozark Meadow Apartments, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023