CORRECTIVE ACTION PLAN December 21, 2022 U.S. Department of Housing and Urban Development: NCR Permanent Supportive Housing Services (PSHS) respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 460 Polaris Pkwy., Suite 300 Westerville, OH 43082-8213 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 ? Account reconciliations, audit journal entries, and overall audit readiness Recommendation: We recommend timely reconciliation and review of account balances/transactions, including performing such reconciliations for each funding source, in order to verify accounting records are complete, accurate, and in accordance with accounting principles generally accepted in the United States of America. Action Taken: A new accounting system implemented in the prior year significantly changed processes and reporting for PSHS grant reporting. While we have made good progress over the past year, the timeliness of reconciliations is not yet at an acceptable level. We recently hired additional staff to focus on these reconciliations in order to ensure timely, monthly reconciliations. In addition, we recently replaced an open position for a finance lead with expertise in our financial software. With the additional internal staffing resources, combined with consulting with our software vendor, we anticipate much improved reporting and timeliness for PSHS. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ? CONTINUUM OF CARE PROGRAM ? ASSISTANCE LISTING No. 14.267 Material Weakness: See Finding 2022-001