Corrective Action Plans

Finding 1215173 (2025-001)

Material Weakness 2025

CO

Allowable Costs / Cost Principles Reporting

Finding: 2025-001 - Late Submission of Reporting Package to the Federal Audit Clearinghouse Compliance Requirement: Reporting – 2 CFR 200.512(a) Condition: The reporting package for the year ended June 30, 2025 was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31...

Finding: 2025-001 - Late Submission of Reporting Package to the Federal Audit Clearinghouse Compliance Requirement: Reporting – 2 CFR 200.512(a) Condition: The reporting package for the year ended June 30, 2025 was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Views of Responsible Officials: Management acknowledges that the reporting package was not submitted within the required timeframe and recognizes the importance of timely compliance with federal reporting requirements. Corrective Action Plan • Implementation of Formal Audit Timeline: Management will establish a formal annual audit timeline that includes key milestones for audit preparation, fieldwork, report issuance, and submission to the Federal Audit Clearinghouse. • Assignment of Responsibility: A specific individual will be designated as responsible for monitoring the audit timeline and ensuring timely submission. • Enhanced Coordination with External Auditors: Management will engage with the external auditors earlier in the fiscal year and hold regular status meetings to avoid delays. • Internal Preparedness Improvements: The organization will implement a prepared-by-client (PBC) checklist with internal deadlines. • Pre-Submission Review Process: Management will implement a final review step to confirm readiness for submission immediately upon receipt of the auditor’s reports. Anticipated Completion Date: These corrective actions will be implemented for the fiscal year ending June 30, 2026 audit cycle, with full compliance expected by the applicable Federal Audit Clearinghouse submission deadline. Responsible Party: Finance Director

View Audit 401844

Finding 1215171 (2025-001)

Material Weakness 2025

Cheney School District No. 360

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2024 through August 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regul...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2024 through August 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal Title I assessment system security and eligibility requirements.Name, address, and telephone of District contact person: Jamie Reed, Director of Finance and Operations 12414 S. Andrus Road (509) 559-4501 Corrective action the auditee plans to take in response to the finding: Assessment system security: Assessment Administration Procedures have been reviewed for the 2025-2026 school year by Building Assessment Coordinators (BAC). They will ensure a Test Security Building Plan (TSBP) will be provided for the WIDA assessment administered in their building this school year. BAC Assessment Google folders for 2026-2027 school year are currently being adjusted to provide additional organization to ensure all required documents are completed by BAC's then submitted to the District Assessment Coordinator (DAC) upon completion of the assessment window. Eligibility: The District has already begun corrective actions to address these concerns. District staff have reviewed federal Title I ranking and allocation requirements, including OSPI guidance related to poverty ranking methodology and the 75 percent rule. The District will implement additional review procedures during the annual Title I application and budgeting process to verify poverty calculations, school rankings, and allocation methodologies prior to submission. The District will also document comparability and supplemental funding determinations for any qualifying schools not directly served with Title I funds. Additionally, the District will provide targeted training for staff responsible for federal program administration and budgeting to ensure ongoing compliance with federal and OSPI Title I requirements. Anticipated date to complete the corrective action: Corrective review for the end of the 25-26 school year and full corrective action for the 26-27 school year.

View Audit 401839

Finding 1215168 (2025-007)

Material Weakness 2025

Sampson County

NC

Reporting Eligibility

Corrective Action Plan Audit Period: 2025 Audit Finding Reference Number: 2025-07 Description of Deficiency: SEFSA Preparation Finding: During compliance testing, it was noted that certain amounts reported on the Schedule of Expenditures of Federal and State Awards could not be readily reconciled to...

Corrective Action Plan Audit Period: 2025 Audit Finding Reference Number: 2025-07 Description of Deficiency: SEFSA Preparation Finding: During compliance testing, it was noted that certain amounts reported on the Schedule of Expenditures of Federal and State Awards could not be readily reconciled to the general ledger. Corrective Action To address this finding, the County will implement enhanced procedures over the preparation and review of the SEFSA. Specifically, the County will take the following actions: • Maintain more detailed supporting documentation for all SEFSA balances to ensure amounts reported can be traced to the general ledger. • Perform a formal reconciliation of the SEFSA to the general ledger as part of the year-end reporting process. • Conduct an enhanced management-level review of the SEFSA, including verification of reconciliations and significant amounts. • Provide ongoing training and guidance to staff involved in SEFSA preparation to support accurate and complete reporting. This Corrective Action Plan is implemented for the fiscal year ending June 30, 2026 and ongoing thereafter.

View Audit 401835

Finding 1215158 (2025-004)

Material Weakness 2025

Grant Community Consolidated School District #110

IL

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the F...

Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the FSMC, and has been a place where errors have occurred. The district secretary is responsible for entering the meal counts into the state system. She is verifying the counts from the FSMC, comparing to attendance and invoices, and ensuring correct data goes into IWAS. This was started last spring, when we became aware of FSMC inconsistencies. The current year, FY26, has been much more accurate. Anticipated Date of Completion: current – 9/1/2026 Name of Contact Person: Matt Stines, Superintendent

View Audit 401821

Finding 1215151 (2025-012)

Material Weakness 2025

Friends Alliance Housing Ii,inc D/b/a Friendship House

LA

HUD Housing Programs Reporting

Management will begin year-end closing procedures earlier, establish internal deadlines, engage the auditor earlier, and implement a REAC submission calendar assigning responsibilities and target dates. Evidence of timely submission will be retained, including confirmations or screenshots.

View Audit 401818

Finding 1215128 (2025-001)

Material Weakness 2025

Inter-Tribal Council of Michgian, Inc.

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

2025-001: Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Statement of Condition/Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the repo...

2025-001: Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Statement of Condition/Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the reporting package and DCF within the earlier of 30 calendar days after receipt of the auditor’s reports, or 9 months after the end of the audit period. For the fiscal year ended 9/30/2024, the auditee’s Data Collection Form and reporting package were not submitted timely to the Federal Audit Clearinghouse. Failure to submit the Data Collection Form and reporting package timely may result in delayed federal oversight and monitoring, increased risk of federal agencies deeming the organization noncompliant with Single Audit requirements, or potential sanctions including withholding of federal awards and/or suspension of future funding. Planned Corrective Action: The Council will implement a Single Audit compliance calendar to ensure timely filing. The Executive Director will be responsible for submission of the Data Collection Form and reporting package and will retain confirmation documentation in the finance records. Contact person responsible for corrective action plan: Clayton Kincheloe, Executive Director Anticipated Completion Date: September 2026

View Audit 401814

Finding 1215119 (2025-002)

Material Weakness 2025

Maine Connectivity Authority

ME

Reporting

Corrective Action Plan 2025-002 - Schedule of Expenditures and Federal Awards During the second half of fiscal year 2024 and during fiscal year 2025, the Authority conducted a project to implement a new ERP system to manage the Authority's financial activities from July 1, 2024, onwards. At the time...

Corrective Action Plan 2025-002 - Schedule of Expenditures and Federal Awards During the second half of fiscal year 2024 and during fiscal year 2025, the Authority conducted a project to implement a new ERP system to manage the Authority's financial activities from July 1, 2024, onwards. At the time of the audit issuance, the Authority is continuing to collaborate with supporting vendors to adjust the automated functionality of the new ERP system, specifically related to Accounts Receivable, Undisbursed Grant Funds and Grant Revenue recognition. The new ERP system has been successfully utilized for expenses, allocation of expenses and for federal grant reporting purposes. Manual adjustments were conducted by the Authority's finance team to prepare the overall financial statements that were audited. • The FY25 Audit process has highlighted the already known deficiencies that exist with the current integration of NetSuite as MCA's ERP. • The list of remaining deficiencies vs. the limitations of the system is currently being assessed by Oracle, MHI, and by an independent third-party expert, to assist MCA in navigating the process to effectively address each remaining issue in a timely manner. • MCA's Finance Team has developed a Financial Strategy and Action Plan Metric to assist with tracking monthly, quarterly, semi-annual, and annual reconciliations and reporting to ensure timeliness and accuracy of financial reporting. • Manual adjustments and journals are the resulting transactions derived from this metric which will continue to be necessary until MCA has completed the analysis with vendor partners to resolve and refine the ERP System configuration and workflows. MCA will continue to provide progress reports to the Audit & Risk Committee and MCA Board until resolved.

View Audit 401809

Finding 1215118 (2025-001)

Material Weakness 2025

La Peninsula Community Organization, Inc.

NY

Reporting

Management acknowledges the delayed submission of the reporting package. The delay resulted primarily from the timing of final budget approvals and related information received from the funding source, which affected completion of the audited financial statements and Single Audit reporting process. ...

Management acknowledges the delayed submission of the reporting package. The delay resulted primarily from the timing of final budget approvals and related information received from the funding source, which affected completion of the audited financial statements and Single Audit reporting process. To address this matter and help ensure timely submission in future periods, Management will implement the following corrective actions: 1. Enhanced Internal Timeline: Establish internal deadlines for audit-related documentation and review to allow sufficient time for completion prior to the official reporting deadline. 2. Improved Coordination: Continue working closely with funding agencies, auditors, and internal personnel to facilitate timely communication, responses, and resolution of outstanding items during the audit process. 3. Resource Allocation: Dedicate additional internal resources, as needed, to support preparation of audit schedules, documentation, and financial reporting requirements in advance of deadlines. 4. Regular Progress Monitoring: Perform periodic status meetings and progress reviews throughout the audit process to proactively identify and address potential delays. Management believes these corrective actions will strengthen the overall reporting process and improve timely submission of future reporting packages.

View Audit 401801

Finding 1215071 (2025-002)

Material Weakness 2025

McLeod Health

SC

Reporting Allowable Costs / Cost Principles § 200.400 § 200.510

Condition: The Organization lacked effective controls over the review of the SEFA to ensure that only federal expenditures were included for fiscal year 2025 and to ensure that expenditures were appropriately tracked and recorded to the correct grant period. Planned Corrective Action: The Organizati...

Condition: The Organization lacked effective controls over the review of the SEFA to ensure that only federal expenditures were included for fiscal year 2025 and to ensure that expenditures were appropriately tracked and recorded to the correct grant period. Planned Corrective Action: The Organization will enhance its reviews around SEFA preparation and federal expenditure tracking to accommodate the lack of an integrated system as well as to ensure cut-off, completeness, and classification of federal expenditures. Contact person responsible for corrective action: David Anderson Anticipated Completion Date: September 30, 2026

View Audit 401785

Finding 1215066 (2025-001)

Material Weakness 2025

Central Valley School District No. 356

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District does agree that one school with a poverty rate above 75% was not served. However, OSPI reviewed and approved the District’s Title I application, including our proposed ranking and allocation methodology, and no concerns or comments were raised during that review process. Additionally, the District was able to provide alternative snapshot dates demonstrating that no individual school was truly above the 75% threshold. Once the District became aware of the issue, we proactively contacted OSPI to determine whether any corrective action was necessary for the current year. OSPI’s guidance was that no changes or corrections were required for the current year and that adjustments should instead be implemented in the following year if a school exceeded the 75% threshold. Based on that direction from OSPI, the District did not make current-year corrections. Given these circumstances, including OSPI’s prior approval of the application and subsequent guidance that no corrective action was required, the District respectfully disagrees with the State Auditor’s Office conclusion that this matter rises to the level of a Finding rather than being addressed through a Management Letter. We consider this matter to be resolved as no school going into the 2025-2026 fiscal year was above the 75% threshold. Anticipated date to complete the corrective action: 8/31/2025

View Audit 401770

Finding 1215055 (2025-007)

Material Weakness 2025

Central Minnesota Jobs and Training Services

MN

Reporting § 200.510 § 200.512 § 200.520

Finding 2024-007: Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization develop and monitor a formal audit timeline that accounts for the audit reporting package and data collection form submission deadlines to help ensure future fillings ar...

Finding 2024-007: Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization develop and monitor a formal audit timeline that accounts for the audit reporting package and data collection form submission deadlines to help ensure future fillings are submitted in accordance with federal requirements. Action Taken: CMJTS acknowledges the delay and has been making improvements to ensure that the Audit Reporting package and Data Collection Form are submitted timely and accurately. Accounting staff have been given additional training and internal procedures have been updated. Continued ongoing training and procedure updates will be done to ensure compliance.

View Audit 401763

Finding 1214968 (2025-001)

Material Weakness 2025

City of Tahlequah

OK

Reporting Internal Control / Segregation of Duties

Management Response: Management acknowledges the importance of timely submission of single audit reports to the State Auditor and FAC to ensure compliance. Management has made Professional Services changes to ensure timely audit compliance moving forward.

View Audit 401740

Finding 1214960 (2025-001)

Material Weakness 2025

Finger Lakes Community College

NY

Reporting

C. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2025-001 - 10.855 - Distance Learning and Telemedicine Loans and Grants Federal Agency – U.S. Department of Agriculture Grant Period – Year ended August 31, 2025 Compliance Requirement – L. Reporting 2025-001 Recommendation...

C. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2025-001 - 10.855 - Distance Learning and Telemedicine Loans and Grants Federal Agency – U.S. Department of Agriculture Grant Period – Year ended August 31, 2025 Compliance Requirement – L. Reporting 2025-001 Recommendation: We recommend the College establish a formal, documented shared communication between the department responsible for administering the grant and the College finance department which outlines the critical grant requirements including, but not limited to, initial, interim and final reporting. This will help to ensure compliance with the necessary grant requirements in the event of turnover or absence. Corrective Action Plan: The College agrees with the finding. We will be filing the late report no later than June 15, 2026 after appropriate access is obtained in the reporting platform utilized by Department of Agriculture. The College will be implementing a document that will retain all critical grant requirements needed for initial, interim and final reporting. Audit finding will be corrected by August 31, 2026. FLCC Responsible Party: Jason Tack, VP of Finance and Administration, jason.tack@flcc.edu, 585-785-1208. FLCC Responsible Party: Jason Tack, VP of Finance and Administration, jason.tack@flcc.edu, 585-785-1208.

View Audit 401731

Finding 1214923 (2025-001)

Material Weakness 2025

Urban League of Springfield, Inc.

MA

Reporting § 200.512

Urban League acknowledges that the FY2024 single audit reporting package was submitted after the required deadline. Urban League will review its current process to ensure the single audit reporting package is filed timely. The corrective action will be implemented in Fiscal Year 2026.

View Audit 401686

Finding 1214922 (2025-001)

Material Weakness 2025

City of West Palm Beach, Fl

FL

Reporting

Management acknowledges the above recommendation. We will implement a review process for accuracy and completeness of the SEFA as part of the financial review and audit preparation to ensure any errors are identified and corrected, prior to providing the schedule to the external auditors.

View Audit 401685

Finding 1214889 (2025-001)

Material Weakness 2025

HOMER ELECTRIC ASSOCIATION, INC

AK

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Description of Finding: The Association did not have proper review procedures in place to document that an individual other than the one who prepared the reports are reviewing them. Management Response: Management of the Cooperative concurs with the auditors’ finding related to documentation of inde...

Description of Finding: The Association did not have proper review procedures in place to document that an individual other than the one who prepared the reports are reviewing them. Management Response: Management of the Cooperative concurs with the auditors’ finding related to documentation of independent review over federal grant reporting. Corrective Action: Reports submitted under the Community Wildfire Defense Grants program included a required certification signature by an authorized official; however, the state-provided reporting form did not include a separate preparer signature line. As a result, while management review and approval occurred prior to submission, documentation distinguishing report preparation from certification was not evident on the submitted forms. Management recognizes the importance of clearly documenting segregation of preparation and review responsibilities to evidence effective internal controls. To address this matter, the Cooperative will revise its grant reporting process to include documented identification of both the preparer and reviewer for all federal grant reports. When state-provided forms do not include a preparer acknowledgment, the Cooperative will supplement the form with an internal preparer certification or signature line that is retained with the grant file. Management believes these actions will strengthen documentation of internal controls over reporting while continuing to comply with state and federal reporting requirements. The Cooperative remains committed to responsible oversight and stewardship of federal grant funds for the benefit of its members. This change was implemented beginning with the first quarterly reporting period under the Grant Agreement in 2026. Projected Completion: A second signature line for the preparer was added to the Community Wildfire Defense Financial Progress Reports to document HEA’s review procedure. This was instituted with the First Quarterly Report submitted on 4/15/26. Responsible Official(s): Chief Financial Officer

View Audit 401647

Finding 1214885 (2025-001)

Material Weakness 2025

New England Interstate Water Pollution Control Commission

MA

Reporting Internal Control / Segregation of Duties § 200.512

NEIWPCC agrees with the finding and will strengthen its internal procedures to ensure timely submission of the Federal Audit Clearinghouse reporting package going forward.

View Audit 401638

Finding 1214879 (2025-001)

Material Weakness 2025

Newburyport Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

CORRECTIVE ACTION PLAN 2025-001- REPORTING Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The Newburyport Housing Authority submitted audit documentation late due to the Executive Director, Tracy Watson, being on medical leave since August 2025. During this tim...

CORRECTIVE ACTION PLAN 2025-001- REPORTING Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The Newburyport Housing Authority submitted audit documentation late due to the Executive Director, Tracy Watson, being on medical leave since August 2025. During this time, staff experienced difficulties obtaining the required documentation needed to complete the audit in a timely manner. The NHA Board of Commissioners named Kim Kane as Interim Executive Director during Tracy Watson’s absence. Kim Kane will ensure all documentation is submitted in full and in a timely manner. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kim Kane, Interim Executive Director

View Audit 401612

Finding 1214871 (2025-001)

Material Weakness 2025

Ottawa Elementary School District 141

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 401597

Finding 1214863 (2025-004)

Material Weakness 2025

Saraland Manor, Inc.

MS

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.

View Audit 401563

Finding 1214821 (2025-001)

Material Weakness 2025

Lightup Your World INC

NJ

Reporting Internal Control / Segregation of Duties § 200.512

May 15, 2026 CORRECTIVE ACTION PLAN Finding #2025-001: The reporting package and data collection form for the June 30, 2024 Single Audit were not submitted by the March 30, 2025 deadline. Auditors’ Recommendation: The organization should ensure that its financial records are completed and reconciled...

May 15, 2026 CORRECTIVE ACTION PLAN Finding #2025-001: The reporting package and data collection form for the June 30, 2024 Single Audit were not submitted by the March 30, 2025 deadline. Auditors’ Recommendation: The organization should ensure that its financial records are completed and reconciled in a timely manner so that the Single Audit can be performed and finalized on schedule, and the reporting package and data collection form can be submitted before the required deadline. Corrective Action Taken: To prevent recurrence of this finding, the organization has implemented significant improvements to its financial reporting and audit compliance processes. These include: Streamlining and strengthening internal financial reporting procedures, and Establishing a formal timeline and accountability framework for all federal and grant-related audit submissions. As a result, all financial reports are now prepared and submitted in accordance with required deadlines. Audit reconciliation processes and financial compliance controls have been substantially strengthened through continuous collaboration. These measures ensure that future deadlines will be met consistently and without delay Anticipated Completion Date: March 2027 Responsible Individual: Dr. Moses Tucker PhD, Director, Operations/Finance

View Audit 401541

Finding 1214784 (2025-001)

Material Weakness 2025

Near East Foundation

NY

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN U.S. Department of State Near East Foundation and Subsidiaries (the “Foundation”) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #6...

CORRECTIVE ACTION PLAN U.S. Department of State Near East Foundation and Subsidiaries (the “Foundation”) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2024 – June 30, 2025 The findings from the 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2025-001 Books and records Recommendation: Our auditors recommend that we strengthen the financial close process by establishing and maintaining a structured closing timeline, ensuring timely preparation and review of key account reconciliations, and evaluating staffing levels and resources within the finance function to support timely and accurate financial reporting. Action Taken: The Foundation is actively addressing staffing and capacity considerations within the finance department and is implementing enhancements to strengthen the timeliness and efficiency of the close process. These efforts include engaging outsourced resources to assist in completing outstanding reconciliations and stabilizing the overall close cycle. Name(s) of Contact Person(s) Responsible for Corrective Action: John Ashby, CEO, (315) 428-8670. Anticipated Completion Date: May 2026 FINDINGS – FEDERAL AWARD PROGRAM AUDIT None

View Audit 401519

Finding 1214777 (2025-001)

Material Weakness 2025

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2025. Finding 2025-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date July 31, 2026

View Audit 401516

Finding 1214771 (2025-001)

Material Weakness 2025

Blue Ridge Area Health Education Center, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2025-01: Segregation of Duties Name of contact person: Caroline Aultman, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compens...

2025-01: Segregation of Duties Name of contact person: Caroline Aultman, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 401508

Finding 1214770 (2025-001)

Material Weakness 2025

Parallel Senior Villas, INC

KS

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2025. Responsible Party Name: Fred Arreguin Position: Chief Financial Officer Telephone Number: 816-561-4240 Finding 2025-001 (Material Weakness) Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditor’s finding. Corrective Action We performed the required repair and maintenance on the elevator issue identified during the February 23, 2026 inspection. The elevator company reinspected the elevator on April 1, 2026, and noted the issue was resolved. On April 3, 2026, we received a Certificate of Inspection that expires on February 23, 2027. Anticipated Completion Date April 3, 2026

View Audit 401507

Corrective Action Plans

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