Corrective Action Plans

Finding 485448 (2022-007)

Significant Deficiency 2022

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

2022-007 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding...

2022-007 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2021-010 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

View Audit 318179

Finding 485445 (2022-006)

Material Weakness 2022

County of Imperial

CA

Subrecipient Monitoring § 200.1 § 200.303 § 200.331 § 200.332 § 200.414

2022-006 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA011008 and 2019 Compliance Requirements: Subrecipient Monitoring T...

2022-006 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA011008 and 2019 Compliance Requirements: Subrecipient Monitoring Type of Finding: Material Weakness Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: The questions from finding 2021-008 relate to a formalization of the fiscal processes and protocols. ICWDO operates under WIOA guidelines and follows Imperial County’s fiscal policies. Internal policy will be formally updated to reflect compliance with WIOA regulations, as well as Imperial County policies. These policies will include formal controls and procedures to evaluate each subrecipient’s risk of noncompliance. Once the formal procedure is drafted, it will go through the ICWDO Policy Committee for comment and direction, and then finally reviewed and approved for implementation by the full Workforce Development Board. Additionally, for any future Memorandums of Understanding (MOUs) between this Imperial County department and any outside agency, there will be an additional step to include review by Imperial County Counsel to reflect that recital around the funding source will specify the following required information: • Federal Award Identification Number • Federal award date of award to recipient by the Federal agency • Name of Federal awarding agency • CFDA Number • Specific identification of whether the award is research and development ICWDO will develop internal policies for formalizing all subrecipient monitoring process. ICWDO operates under WIOA guidelines for monitoring; therefore a formal internal policy for future contracts will be developed and implemented using the usual review and approval procedures followed by the department. ICWDO will develop a formal internal documentation system, with appropriate checks and signatures, for the evaluation and assessment of each subrecipient’s risk of noncompliance. ICWDO will utilize this formal process to properly document the risk assessment of all subrecipients. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

View Audit 318179

Finding 485395 (2022-001)

Significant Deficiency 2022

Mystic Valley Regional Charter School

MA

Procurement, Suspension & Debarment § 200.317 § 200.327

November 17, 2022 To: U.S. Department of Agriculture, Passed-through Commonwealth of Massachusetts, Department of Elementary and Secondary Education (DESE). From: Mystic Valley Regional Charter School (MVRCS) respectfully submits the following corrective action plan for the year ended June 30, 2022....

November 17, 2022 To: U.S. Department of Agriculture, Passed-through Commonwealth of Massachusetts, Department of Elementary and Secondary Education (DESE). From: Mystic Valley Regional Charter School (MVRCS) respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington St, Westborough MA 01581 Audit period: June 30, 2022 The findings from the June 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 AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Agriculture (Passed-through Commonwealth of Massachusetts, Department of Elementary and Secondary Education): 2022-001 Child Nutrition Cluster: CFDA No. 10.55 Written Procurement Policy Recommendation: MVRCS should revise their written procurement policy to comply with current standards under the Uniform Guidance. Actions taken: MVRCS is updating it's procurement policy and will submit to it's Board at the next meeting for review and approval. If there are any questions regarding this plan, please call Rick Veilleux at 781-974-5671. Sincerely yours, Richveller Rick Veilleux, Assistant Superintendent-Finance & Operations]

View Audit 318120

Finding 485381 (2022-003)

Material Weakness 2022

So Consortium

OH

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding Reference Number: 2022-003 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not consistently review grant agreement required reports prior to their submission and properly store record of the report ...

Finding Reference Number: 2022-003 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not consistently review grant agreement required reports prior to their submission and properly store record of the report summitted, supporting documentation and the date the report was submitted. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date of Proposed Completion Date: October 31, 2024 Actions Taken or Planned on this Finding: We acknowledge the material weaknesses identified in the financial statements and related to federal awards as well as the qualified audit opinion issued by Tidwell regarding our compliance for the major programs for the year ended October 31, 2022. The material weaknesses identified and the qualified audit opinion on compliance for the major programs indicates that while the financial statements -provide a true and fair view of our financial position, there are specific areas that require attention and improvement. We appreciate the thoroughness of the audit process conducted by Tidwell Group, LLC, which has provided valuable insights into our financial reporting practices. In response to the material weaknesses identified and the qualified audit opinion regarding compliance for major programs, we are committed to addressing the concerns raised by the auditors. Our immediate steps include: 1) Reviewing Accounting Policies: We will review and possibly revise our accounting policies to ensure they are aligned with industry standards and regulatory requirements. 2) Enhancing Internal Controls: We recognize the importance of robust internal controls. Therefore, we will strengthen our internal control mechanisms to mitigate risks and ensure the accuracy of financial reporting. 3) Improving Financial Reporting Practices: We will enhance our financial reporting practices to provide more transparent and comprehensive disclosures. 4) Engaging with Stakeholders: We will communicate openly with our stakeholders, including board members, regulators, and creditors, to address any concerns arising from the material weaknesses identified and the qualified audit opinion regarding compliance for major programs. 5) Continuous Improvement: Lastly, we are committed to continuous improvement in our financial reporting processes to maintain the highest standards of transparency and accountability. We remain confident in the strength of our underlying business operations and our longterm growth prospects. The material weaknesses identified and the qualified audit opinion regarding compliance for major programs does not impact our ability to operate effectively or our financial stability. We have made internal changes and are working with consultants to make improvements to our system. We appreciate the ongoing support of our board, employees, and stakeholders as we work diligently to implement the necessary improvements highlighted by the audit process.

View Audit 318109

Finding 485374 (2022-002)

Material Weakness 2022

So Consortium

OH

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding Reference Number: 2022-002 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not properly monitor the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that schedule is comp...

Finding Reference Number: 2022-002 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not properly monitor the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that schedule is complete and accurate. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date of Proposed Completion Date: October 31, 2024 Actions Taken or Planned on this Finding: We acknowledge the material weaknesses identified in the financial statements and related to federal awards as well as the qualified audit opinion issued by Tidwell regarding our compliance for the major programs for the year ended October 31, 2022. The material weaknesses identified and the qualified audit opinion on compliance for the major programs indicates that while the financial statements -provide a true and fair view of our financial position, there are specific areas that require attention and improvement. We appreciate the thoroughness of the audit process conducted by Tidwell Group, LLC, which has provided valuable insights into our financial reporting practices. In response to the material weaknesses identified and the qualified audit opinion regarding compliance for major programs, we are committed to addressing the concerns raised by the auditors. Our immediate steps include: 1) Reviewing Accounting Policies: We will review and possibly revise our accounting policies to ensure they are aligned with industry standards and regulatory requirements. 2) Enhancing Internal Controls: We recognize the importance of robust internal controls. Therefore, we will strengthen our internal control mechanisms to mitigate risks and ensure the accuracy of financial reporting. 3) Improving Financial Reporting Practices: We will enhance our financial reporting practices to provide more transparent and comprehensive disclosures. 4) Engaging with Stakeholders: We will communicate openly with our stakeholders, including board members, regulators, and creditors, to address any concerns arising from the material weaknesses identified and the qualified audit opinion regarding compliance for major programs. 5) Continuous Improvement: Lastly, we are committed to continuous improvement in our financial reporting processes to maintain the highest standards of transparency and accountability. We remain confident in the strength of our underlying business operations and our longterm growth prospects. The material weaknesses identified and the qualified audit opinion regarding compliance for major programs does not impact our ability to operate effectively or our financial stability. We have made internal changes and are working with consultants to make improvements to our system. We appreciate the ongoing support of our board, employees, and stakeholders as we work diligently to implement the necessary improvements highlighted by the audit process.

View Audit 318109

Finding 485288 (2022-005)

Significant Deficiency 2022

American Association of Physics Teachers, Inc.

MD

Procurement, Suspension & Debarment § 200.317

Finding 2022-005: Procurement Federal Programs: Research and Development Cluster: All Grants Condition: AAPT did not consistently adhere to written policies with respect to the procurement process, as bids/quots were not obtainable or the conclusion for the selection was not documented. Views of Res...

Finding 2022-005: Procurement Federal Programs: Research and Development Cluster: All Grants Condition: AAPT did not consistently adhere to written policies with respect to the procurement process, as bids/quots were not obtainable or the conclusion for the selection was not documented. Views of Responsible Officials and Planned Corrective Actions: Management will update current policies and procedures and review and enforce the polices. Management will be responsible for proper documentation and confirmation that all policies and procedures are followed. Management will confirm that all agreements, mou’s and contracts are property, reviewed signed and documented. Management will require all departments to document all procurements for goods and services with written cost and price analysis based on AAPT's dollar thresholds. Anticipated Completion Date: 04/15/2024

View Audit 318055

Finding 485287 (2022-004)

Significant Deficiency 2022

American Association of Physics Teachers, Inc.

MD

Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Finding 2022-004: Payroll Federal Programs: Research and Development Cluster: 47.0746 Condition: Payroll approvals for individuals are not always made by individuals who are the employee's supervisors or are otherwise knowledgeable about their level of effort during the payroll periods paid for. Vie...

Finding 2022-004: Payroll Federal Programs: Research and Development Cluster: 47.0746 Condition: Payroll approvals for individuals are not always made by individuals who are the employee's supervisors or are otherwise knowledgeable about their level of effort during the payroll periods paid for. Views of Responsible Officials and Planned Corrective Actions: AAPT has made changes to correctly reflect the employee’s assigned supervisor based on the position and job duties of the employees. Anticipated Completion Date: 04/01/2024 Responsible Official: Michael Brosnan, CFO

View Audit 318055

Finding 485286 (2022-003)

Material Weakness 2022

American Association of Physics Teachers, Inc.

MD

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.508 § 200.510

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster: 47.076 Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials an...

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster: 47.076 Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $115,244 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 08/01/2024 Responsible Official: Michael Brosnan, CFO

View Audit 318055

Finding 485265 (2022-009)

Significant Deficiency 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Eligibility

With the newly hired staff as of October 2022, the process of selecting eligible tenants from the list has been accomplished by identifying the preference and verifying in writing th ereason for such preference to move forward with the housing the applicant. All verification is kep tin the eligible ...

With the newly hired staff as of October 2022, the process of selecting eligible tenants from the list has been accomplished by identifying the preference and verifying in writing th ereason for such preference to move forward with the housing the applicant. All verification is kep tin the eligible tenant file. the existing staff has had 10-15 years' experience maintaining Federal program waiting list.

View Audit 318023

Finding 485264 (2022-008)

Material Weakness 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staf...

When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staff reviewed each file and recalculated the figures using the correct payment standards for the necessary period and also used the September 1, 2022 approved utility schedule installed by the current staff. The recalculations caused the North Syracuse Housing Authority to reimburse $25,463 to previously miscalculated tenants. Also, had to repa HUD $23,000. The current payment standards are up to date and the current utility schedule was updated effective 7/1/2023 and will be updated effective 7/1/24 and each July thereafter.

View Audit 318023

Finding 485263 (2022-007)

Material Weakness 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management

Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonabl...

Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonableness form showing the comparables and justifying the rent being changed is eligible and within reason.

View Audit 318023

Finding 485262 (2022-006)

Material Weakness 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs

When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by the former staff. As documentation in the files all previous nspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after comp...

When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by the former staff. As documentation in the files all previous nspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after completing the necessary course and passing the exam. All inspections whether annual or bi-annually are all completed within the time frame directed by HUD. The director currently will complete the supervisory inspections based on the percentage of program participation directed by HUD regulations.

View Audit 318023

Finding 485261 (2022-005)

Material Weakness 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Reporting

The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report.

View Audit 318023

Finding 485260 (2022-004)

Material Weakness 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed c...

Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed calculations are completed the tenant and owner are mailed an addendum stating new rental breakdown. The new current staff has between 10 and 15 years' experience completing recertifications. Please see item 2020-008 regarding utilities and payment standards.

View Audit 318023

Finding 485259 (2022-002)

None 2022

County of Russell

VA

Reporting

Management agrees with finding and plans to correct previously filed reports.

View Audit 318019

Finding 485181 (2022-006)

Significant Deficiency 2022

County of Caldwell

TX

Reporting

An action plan includes the Grant Administrator and staff attending Single Audit training as well as the County Auditor staff, to ensure the SEFA and SESA are adequately maintained and reviewed on a monthly basis.

View Audit 317989

Finding 485180 (2022-005)

Significant Deficiency 2022

County of Caldwell

TX

An action plan is for the County Auditor’s office to schedule the audits in an elected official’s office as well as training the offices to complete their required duties. An additional assistant auditor/accountant is needed to train new elected officials/department heads and new personnel on the...

An action plan is for the County Auditor’s office to schedule the audits in an elected official’s office as well as training the offices to complete their required duties. An additional assistant auditor/accountant is needed to train new elected officials/department heads and new personnel on the various financial responsibilities (i.e. payable, payroll, budget, etc.).

View Audit 317989

Finding 485179 (2022-004)

Significant Deficiency 2022

County of Caldwell

TX

An action plan is for the County Auditor’s office to continue scheduling the quarterly assessments and reconciliations. The County Auditor’s office addressed taking several liabilities to Commissioner’s Court for disbursement after year end.

View Audit 317989

Finding 485178 (2022-003)

Significant Deficiency 2022

County of Caldwell

TX

Subrecipient Monitoring

The County Auditor’s office receives and reviews the fifteen (15) agency bank accounts on a monthly basis from various departments. An action plan includes identifying the fund and/or department/division these agency accounts will be appropriated and/or allocated.

View Audit 317989

Finding 485177 (2022-002)

Material Weakness 2022

County of Caldwell

TX

An action plan includes the County Auditor’s office/System Administrator streamlining the revenue coding and creating a template for a more user-friendly format and cross training purposes. The County Auditor’s office/System Administrator is working with the software company to interface the syst...

An action plan includes the County Auditor’s office/System Administrator streamlining the revenue coding and creating a template for a more user-friendly format and cross training purposes. The County Auditor’s office/System Administrator is working with the software company to interface the system into the main software to have less data entry by the County Treasurer’s office, thus preventing errors. Scheduling for cross training from the County Auditor’s office to the County Treasurer’s office has been requested. We plan to accomplish this during the Summer of 2022. The County Auditor’s office has met with the Departments as well as the County Treasurer’s office to develop a “revenue sheet” for each department which has each revenue and liability with the corresponding general ledger account numbers. Each department will fill this in and send to the Treasurer’s office. This will be directly recorded by the County Treasurer’s office. The County Auditor’s office is also looking into the ability to upload data from the other departments.

View Audit 317989

Finding 485176 (2022-001)

Material Weakness 2022

County of Caldwell

TX

Cash Management

An action plan included hiring an outside consultant that reconciled the money market account and completed a standard operating procedure on reconciling bank statements. Caldwell County will either hold the Treasurer accountable or consider hiring an additional accountant and/or maintain an outsi...

An action plan included hiring an outside consultant that reconciled the money market account and completed a standard operating procedure on reconciling bank statements. Caldwell County will either hold the Treasurer accountable or consider hiring an additional accountant and/or maintain an outside consultant to resolve this matter.

View Audit 317989

Finding 485168 (2022-004)

Significant Deficiency 2022

Puerto Rico Metropolitan Bus Authority

PR

Equipment & Real Property Management § 200.313

We are currently working on a project to integrate the accounting system in the warehouse and Receiving module with the property module that will significantly improve the accuracy of asset management. With this action we will establish a communication protocol between these systems and ensures tha...

We are currently working on a project to integrate the accounting system in the warehouse and Receiving module with the property module that will significantly improve the accuracy of asset management. With this action we will establish a communication protocol between these systems and ensures that equipment and property are meticulously tracked and reconciled. This seamless integration will not only streamline the recording process, but also provide a reliable method for maintaining the integrity of the general ledger. We expect to have this integration by the end of 2024.

View Audit 317976

Finding 485165 (2022-005)

None 2022

Puerto Rico Metropolitan Bus Authority

PR

Reporting § 200.512

As of 2017, the Puerto Rico Treasury Department decreed that all government agencies are required to submit their financial statement for review before making it official. Part of this requirement is based on the fiscal situation of the Commonwealth of Puerto Rico. Due to the fiscal crisis, the go...

As of 2017, the Puerto Rico Treasury Department decreed that all government agencies are required to submit their financial statement for review before making it official. Part of this requirement is based on the fiscal situation of the Commonwealth of Puerto Rico. Due to the fiscal crisis, the government is currently restructuring its obligations in an orderly manner under Title III of the Puerto Rico Oversight, Management and Economic Stability Act (PROMESA) of the United States Congress. In order to complete and submit the Single Audit Report, the Authority is also required to include information on retirees, their post-employment benefits and their pension. Such information, although not part of the basic financial statement is require by the Governmental Accounting Standards Board (GASB). In order to comply with this information, AMA depend on the Puerto Rico Administration of Retirement System, this is the agency that produce the actuarial information. These new requirements, as mentioned above, are extremely rigorous and have an impact on the delay in the completion of the reports.

View Audit 317976

Finding 485164 (2022-001)

None 2022

Partnership Homes, Inc.

NC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN February 1, 2024 Federal Audit Clearinghouse 1201 East 10t...

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN February 1, 2024 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. Findings - Federal Award Programs Audits The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022-001: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2021 was submitted to the FAC on April 4, 2023. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.

View Audit 317974

Finding 485114 (2022-001)

None 2022

Vandalia Health Inc. and Subsidiaries

WV

Questioned Costs Reporting § 200.518

Views of Responsible Officials and Planned Corrective Action—Management agrees with the finding and has reached out to contacts at HRSA regarding the preferred treatment of the MHS PRF funds but have not received a response. Kevin Gessler, Vice President at MHS, is the contact person at the System. ...

Views of Responsible Officials and Planned Corrective Action—Management agrees with the finding and has reached out to contacts at HRSA regarding the preferred treatment of the MHS PRF funds but have not received a response. Kevin Gessler, Vice President at MHS, is the contact person at the System. The expected completion date to receive a response and resolve is September 30, 2024.

View Audit 317903 Questioned Costs: $1

Corrective Action Plans

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