Corrective Action Plans

Action taken: BRHC will work with the audit firm to ensure that the audit fieldwork is scheduled with sufficient time to allow the audit report and data collection form are filed timely in the future.

Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2022. BerganKDV, Ltd. 220 Park Ave S MN St. Cloud, 56301 Audit Period: 10/1/2021- 9/30/2022 The finding from the 9/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY Department of Health and Human Services Department of Energy 2022-01 Community Services Block Grant -ALN 93.569 Low-Income Home Energy Assistance -ALN 93.568 Weatherization Assistance for Low-Income Persons -ALN 81.042 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available. Action Taken: We agree with the auditors' recommendation and the following action will be taken to ensure timely submission of the audit reporting package and data collection form. We will implement a schedule for a timely fiscal year close out, audit fieldwork, as well as an actionable plan to ensure audit tasks are completed in a timely fashion in order to submit the audit reporting package and data collection form by the deadline. If the Department of Health and Human Services or the Department of Energy have questions regarding this plan, please call Adam Larson at {507) 864-8218. Sincerely yours, Adam Larson, Semcac Fiscal Director

Finding Reference: 2021-001 Compliance with Reporting Under the Uniform Guidance Description: The data collection forms for the years 2018 through 2023 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 2021 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.

2021-004: Single audit data collection form not filed by due date. Recommendation: We recommend the WDBEA continue its efforts in bringing audits to an up-to-date status. Action Taken: Management is working with current auditors to bring audits up to date. Name of Person Responsible for Corrective Action: Frances Tribble-Adams, Finance Manager. Anticipated Completion Date of Corrective Action: December 31, 2024.

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.

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.

Finding Reference: 2019-003 Compliance with Reporting Under the Uniform Guidance; Description: The data collection forms for the years 2019 through 202 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 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.