SBH COMMUNITY SERVICE NETWORK, INC.Non-Profit

Corrective Action Plan For the Year Ended December 31, 2023 Finding Reference Number: 2023‐001 Finding Late submission of reporting package and data collection form. Finding Type Noncompliance of Reporting Agency U.S. Department of Health and Human Services ALN 93.696 Certified Community Behavioral Health Clinic (CCBHC) Expansion Grants Recommendation SBH should enhance internal control procedures to ensure amounts expended for each federal program are being monitored and to ensure the timely preparation of the Schedule of Expenditures of Federal Awards, as required under the Uniform Guidance. Corrective Action Management agrees that the closing process needs to be improved to allow for timely closing of the general ledger and financial reporting in compliance with federal and other regulatory deadlines. The Finance Department will develop and implement a policy outlining the procedures for compiling the SEFA, including responsibilities, timelines, and required documentation. The Grants Manager will be assigned as the SEFA Coordinator to oversee the preparation and ensure timely completion. The Controller will review the SEFA for accuracy and completeness before submission. A checklist will be used to verify that all federal programs are accounted for and that the report complies with Uniform Guidance. Name of Responsible Person Jeff Gass, Chief Financial Officer Anticipated Completion Date June 30, 2025