Corrective Action Plans

Name of Auditee: California Community Foundation (CCF) Audit Period: Year Ended June 30, 2024 Finding Reference #: 2024-001 – Procurement Finding Description: The Foundation did not document the required cost or price analysis for procurement actions exceeding the Simplified Acquisition Threshold prior to receiving bids or proposals, as required by 2 CFR 200.324 and 2 CFR 200.303. Corrective Action Planned: CCF acknowledges the finding and will enhance compliance with federal procurement standards by reinforcing staff training on cost and price analysis requirements, strengthening internal oversight mechanisms, and implementing a formalized process to ensure proper documentation is completed and retained. Periodic reviews and audits will verify adherence to these standards and maintain consistent implementation. Anticipated Completion Date: Corrective action will be implemented by November 30, 2024. Responsible Official(s): Jose Najera, Sr. Compliance & Operations Officer (213) 452-6218 - jnajera@calfund.org Management Comments: CCF remains committed to compliance with federal regulations and will take all necessary steps to ensure this issue is resolved. While existing procurement policies include the requirements noted in 2 CFR 200.324, these corrective actions will ensure that the implementation and documentation processes meet federal standards.

Research and Development Cluster – Department of Energy Publication Compliance Requirements Views of Responsible Officials: EPRI agrees with this finding. We are developing corrective actions to create a centralized archive of government publications, and a process with an owner to ensure that government publications are reviewed and approved before they are released outside of EPRI. Expected Completion Date: June 30, 2025, including a catch-up review of all 2025 government publications. Contact Person Jennifer Hill, Government Controller

Views of Responsible Officials: Currently in the process of working with the Federal Award Manager to create better internal controls and policies.

Views of Responsible Officials: DREF is in the process of hiring a part-time CFO to review all financial reports.

2024-001 Reporting - Federal Funding Accountability and Transparency Act 2024-001 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1.ALN #19.517: Overseas Refugee Assistance Programs for Africa 2.ALN #98.001: United States Foreign Assistance for Programs Overseas Federal Grant Numbers: 1. SPRMCO23CA0106 - Advancing access to integrated life-saving assistance and protection services to promote self-reliance and resilience for refugees and host communities in Uganda 2. 720BHA22GR00304 - Holistic prevention and response services to support people affected by forced displacement to restore and rebuild their lives Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to ensure timely FFATA reporting of all applicable subgrant details in SAM.Gov: 1.IRC will update its onboarding process descriptions and checklists to ensure all staff responsible for FFATA reporting are provided the Sam.Gov credentials required for entering data into the system within 15 days of starting. 2.All staff responsible for entering FFATA details in Sam.Gov will be provided additional training and user guides detailing FFATA reporting requirements and processes. The updated process requirements will require obtaining screenshots when system errors/access prevents entering details within the required 30 days. 3.Quarterly detective review processes will be put in place to monitor compliance with all FFATA compliance and corrective actions will be taken with staff who are not performing to standard. Anticipated Completion Date: September 30, 2025

Corrective Action Planned: Twin City Mission recognizes internal control documentation weakness as it relates to the Documentation of Fair Market Rent Reasonableness Test Calculation as required by Uniform Guidance (2 CFR 200.303a) and (24 CFR 982.507). The matter of Material Weakness 2024-001 was brought to the attention of management and Board of Directors dudng annual Federal Single Audit of HOME ARP Program fiscal year ending August 31, 2024. Direct Program staff conducted rent reasonableness calculations as evidenced by file notes, email correspondence, and rent reductions; however, failed to document and certify that the assessment was performed. A Rent Reasonableness Checklist and Certification Form has been implemented into Direct Program Staff Procedures, and will be retained within corresponding client files effective May 2, 2025. Additionally, program staff will be training on these procedures and a periodic internal review process will be implemented to confirm compliance with Uniform Guidance.

Assistance Listings numbers and names: 21.032 Local and Tribal Consistency Fund 97.141 Shelter and Services Program Name of contact person: Art Cuaron, Director, Finance and Risk Management; Ken Walker, Director (Interim), Grants Management & Innovation Anticipated completion date: June 30, 2026 Response: Concur. The Pima County Department of Grants Management & Innovation (GMI) has developed a new procedure and form, which it is now using to document review and approval of reports prior to submitting them to the federal grantor. This new workflow is designed to ensure accuracy and track data source locations in County records to tie to reporting. The Pima County Department of Finance and Risk Management is also developing new procedures, modeled after its existing financial preparation processes, for use by the Finance Grants Division. These procedures will guide the division in preparing financial data for grantrelated activities, including documentation of multiple levels of reviews to ensure consistency, accuracy, and alignment with County financial records before submission to federal grantors. Finance will also provide appropriate training to the Finance Grants team to ensure compliance with the programs’ reporting requirements are accurate, agreed to the general ledger and contain only allowable expenditures and permitted in the grant award.

Assistance Listings number and name: Award numbers and years: Assistance Listings number and name: Award numbers and years: Federal agency: 21.023 COVID-19 - Emergency Rental Assistance Program 1505-0270, May 5, 2021 through September 30, 2025 23*019, May 5, 2021 through September 30, 2025 23*056, May 5, 2021 through September 30, 2025 23*064, May 5, 2021 through September 30, 2025 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 1505-0271, March 3, 2021 through December 31, 2024 19418, May 31, 2023 through September 30, 2023 U.S. Department of the Treasury Name of contact person: Ken Walker, Director (Interim), Grants Management & Innovation; Art Cuarón, Director, Finance and Risk Management Anticipated completion date: June 30, 2026 Response: Concur. The Pima County Department of Grants Management & Innovation (GMI) acknowledges the finding related to noncompliance with federal reporting requirements for the Emergency Rental Assistance (ERA) and Coronavirus State and Local Fiscal Recovery Funds (SLFRF) programs. We recognize the critical importance of maintaining accurate, complete, and well-documented reporting in accordance with federal regulations, and we are committed to addressing the deficiencies noted in this finding. GMI recently adjusted the scope and activities of one of its decisions to address this concern. The division’s new title is Monitoring, Analysis, and Performance (MAP) and its responsibility is to ensure that required reporting documentation is appropriately collected and retained and that related policies and procedures are up-to-date and followed. Corrective Actions Taken and Planned: 1. Documentation and Retention Procedures The Department has implemented a formalized process to ensure that all program reports are supported by comprehensive documentation. This includes: o Capturing and retaining system-generated reports, screenshots, and data queries used in the preparation of ERA and SLFRF quarterly submissions. Each grant specific folder contains subfolders for: • Relevant emails • Screenshots of uploaded information and portal submissions • A copy of the Departmental Approval Form (review form acknowledging the review and agreement to submit programmatic and financial reports into its respective portal.) • A downloaded PDF of the data submitted for the respective quarter. o Establishing a secure digital repository to store supporting documentation for each report, ensuring accessibility and retention in accordance with 2 CFR §200.334 and the County’s record retention policies. • Reporting Guidance • Compliance Supplements • Resources (programmatic and/or service codes, definitions, etc.) • Copies of raw data provided and coding scripts for applicable data sets. o Conducting periodic internal audits to verify documentation compliance. • The MAP Monitoring manager will oversee periodic internal audits for all federal grants. 2. Policy and Procedure Development The Department is finalizing written policies and procedures that establish clear internal controls over the federal reporting process. These policies will require: o A formal reconciliation process of reported expenditures against the County’s general ledger prior to submission. o An independent review and documented approval of all reports to ensure accuracy and compliance with federal guidelines. o Designated accountability roles within the reporting workflow, with approvals required at each stage. This includes electronic approvals within Amplifund and Workday. Amplifund is now the central repository of all grant documentation and Workday is the County’s system of financial records. 3. Training and Staff Development In response to staff turnover, which created institutional knowledge gaps, the Department has launched a training initiative to ensure all relevant personnel are familiar with ERA and SLFRF reporting requirements. Training covers: o Reporting timelines and content requirements, o Use of the U.S. Treasury’s reporting portals, and o Internal compliance expectations, including documentation standards and retention policies. The performance of staff assigned to these tasks will be monitored and corrective action, including re-training, will be taken to address any failures. 4. Reporting Calendar and Tracking Mechanism To improve timeliness and oversight, the Department has initiated a centralized reporting calendar and task-tracking system (Amplifund). This system: o Sends automated reminders of upcoming reporting deadlines, o Tracks task completion by staff, and o Tracks workflows 5. Coordination with Federal Grantor The Department is actively engaging with the U.S. Department of the Treasury to determine whether any corrections can be submitted for previously reported ERA and SLFRF data. U.S. Treasury staff has informed grantees that they are to correct mistakes made in a previous report in the current report. So, while federal guidance currently limits the ability to resubmit reports after the reporting deadline, the County is exploring whether exception-based resubmissions are permissible in cases of material reporting error. Conclusion The County is committed to enhancing and upholding best practice internal controls and fully aligning with federal grant requirements. Staff recognize the impact of these reporting deficiencies and are taking decisive steps to improve accountability and audit readiness across all federal programs. The corrective actions outlined above are designed to address the current finding and to mitigate similar risks for other grant programs administered by the County.

Assistance Listings numbers and names: 17.258 WIOA Adult Program 17.259 WIOA Youth Activities 17.278 WIOA Dislocated Worker Formula Grants 21.027 Coronavirus State and Local Fiscal Recovery Funds 97.024 Emergency Food and Shelter National Board Program 97.141 Shelter and Services Program Name of contact person: Ken Walker, Director (Interim), Grants Management & Innovation Anticipated completion date: June 30, 2026 Response: Concur. The Pima County Department of Grants Management & Innovation (GMI) has re-organized its structure to include a division called Monitoring, Analysis, and Performance (MAP), which is now the lead on monitoring of all County sub-recipients and has begun the process of improving its sub-recipient monitoring processes and practices. The new process combines a more robust analysis of each subrecipient’s required core documents including the entity’s most recent financial audits as well as relevant policies and procedures with an updated fiscal and programmatic compliance review protocol that is aligned with specific award terms and with federal regulations. For example, 1. GMI has institutionalized the use of standardized written communication and timelines regarding monitoring all sub-recipients - e.g., entrance letters, corrective action requests, and exit letters. 2. GMI is currently piloting a new risk assessment methodology. Once it is finalized the County will communicate the new methodology to all subrecipient entities with an explanation of the revised system elements. The new methodology includes first-hand scoring of the degree to which the materials provided by each entity align with grantor and federal requirements. 3. GMI is developing a standardized method for initiating special terms and conditions with out-of-compliance sub-recipients. Corrective action steps will be incremental and may include increased meeting or reporting frequencies, technical assistance, and/or required training completion to help the entity attain regulatory compliance. Serious, on-going issues or refusal to correct may result in suspending payment until the items are corrected and contract termination as a last resort. 4. MAP will work with its Grants Data Management division colleagues to integrate monitoring scheduling and activities, results, and documents into Amplifund, the County’s new grants management plug-in to its new ERP, Workday. Additionally, to address the ongoing challenge of geometric growth in subrecipients over the last several fiscal years without added personnel capacity, GMI is working to achieve efficiency through the County’s new grants management database, AmpliFund, as the centralized data repository for all subrecipient related reporting. Since go-live of the County’s new ERP in July 2024, GMI has been providing training to all County subrecipients regarding how to interact with AmpliFund to be responsive to GMI monitoring and federal compliance. The County continues to work on the implementation of the full functionality of the new ERP software and its ancillary systems. Full functionality will allow real time updates to track subrecipient monitoring activities with visibility for both County departments and subrecipient entities.

Title X – Assistance Listing No. 93.217 Recommendation: We recommend management review the FFR instructions and develop procedures to ensure the required reporting submitted to the funder is complete and accurate. Additionally, systems should be put in place to both track and report its progress on the non-federal share requirement and any program income. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PPNCS has initiated a review process to ensure the reporting is complete and accurate per the Federal Financial Report Instructions prior to submission. Name of the contact person responsible for corrective action: Randy Drager, CFO Planned completion date for corrective action plan: May 1, 2025

Management is aware and understands the importance of compliance with federal requirements and will ensure the meal counts will be properly reported in the future.

Period of Performance – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show invoices were reviewed before paid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review our procedures surrounding ensuring that the proper accounting period is recorded for each transaction to identify any failures in the process. Name of the contact person responsible for corrective action: Marlon Mitchell Planned completion date for corrective action plan: June 30, 2025

Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show the review and approval of expenses charged to grants, prior to drawing down grant funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review all documentation and ensure proper signatures accompany the documentation going forward. Name of the contact person responsible for corrective action: Marlon Mitchell Planned completion date for corrective action plan: June 30, 2025

All supervisors at Three Rivers Legal Services will make sure that they receive all timesheets from their immediate staff members no later than one week after the pay period has ended. The supervisor will then review and sign off on the employee's timesheet and send all timesheets to the HR department. If they are not received by the HR department within this timeframe the HR department will follow up with the supervisors until the timesheets are received.

Finding 2024-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3 46 0050 59, AIP3 46 0050 62, AIP3 46 0050 63, and AIP3 46 0050 64 Finding Summary: The SF-425 annual report dated September 30, 2024, for award AIP3 46 0050 64 underreported the federal share of expenditures by $23,588, while the FAA Form 5100-127 annual report dated December 31, 2023, for all awards underreported the total capital expenditures and construction in progress by $2,729,962. Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-127. Director will also verify that annual report form SF-425 reconciles to underlying supporting records. Anticipated Completion Date: Ongoing

Finding 2024-006 Program: COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing No.: 97.036 Federal Grantor: U.S. Department of Homeland Security Passed-through: California Governor's Office of Emergency Services Award No. and Year: Affects all grant awards included under assistance listing 97.036 on the Schedule of Expenditures of Federal Awards. Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Department’s Management Response: Management agrees with the recommendation that the County enhance internal controls to ensure federal expenditures are reported accurately and completely on the SEFA in accordance with the OMB Uniform Guidance. View of Responsible Officials and Corrective Action: To ensure the completeness of Disaster Grant expenditures reported on the SEFA, the Auditor-Controller’s Office will obtain a listing of all projects from the FEMA Grants Portal. This list will be used to verify that all obligated projects have been accurately reported on the SEFA. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: July 2025

Finding 2024-005 Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing No.: 97.036 Federal Grantor: U.S. Department of Homeland Security Passed-through: County of El Dorado, California Award No.: FEMA 5302-FM-CA, LEMA Year: 2024 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Department’s Management Response: Ventura County Sheriff’s Office’s (VCSO) management agrees with the recommendation to implement internal controls to ensure all costs charged to the programs are calculated correctly in accordance with the program requirement, and that there is proper review and approval. View of Responsible Officials and Corrective Action: To ensure compliance with program policies and requirements, VCSO management has developed a Reimbursement or Invoice Review form to document the internal review of cost allowability and cost calculation accuracy for reimbursements. The use of the Reimbursement or Invoice Review form will ensure that claims and invoices are properly reviewed and approved by a supervisor or fiscal grant manager. VCSO management understands the complexity of the manual calculations of claims and reimbursements for salaries and benefits. Additional training will be provided for all VCSO fiscal grant managers and accounting staff on the calculation of salaries and benefits. Name of Responsible Persons: Amber Butler, VCSO Director of Finance Implementation Date: April 1, 2025, Implemented the usage of the Reimbursement or Invoice Review Form April 30, 2025, Salaries & Benefits Training

Finding 2024-010 Program: COVID-19 Health Center Program Cluster Assistance Listing No.: 93.224; 93.527 Federal Grantor: U.S. Department of Health and Human Services Passed-through: N/A Award No.: 4 H8GCS48295-01-01 Year: 12/01/2022 – 12/31/2023 Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance and Material Non-Compliance Department’s Management Response: Ventura County Health Care Agency (VCHCA) Management agrees with the recommendation for the County to strengthen its policies and procedures to ensure that the verification of the debarment and suspension is documented and retained, the history of procurement transactions is documented and retained in its official records, and that contracts include all applicable provisions of 2 CFR 200 Appendix II. View of Responsible Officials and Corrective Action: VCHCA Management will implement documentation procedures to support the evaluation and selection of vendors. These procedures will include, but are not limited to, ensuring that debarment and suspension verifications are properly documented and retained, procurement transaction histories are maintained in official records, and all contracts include the applicable provisions required under 2 CFR 200 Appendix II. Name of Responsible Persons: Mike Taylor, HCA CFO Theresa Cho, HCA Director Implementation Date: June 2025

Finding 2024-004 Program: Crime Victim Assistance Assistance Listing No.: 16.575 Federal Grantor: U.S. Department of Justice Passed-through: California Governor’s Office of Emergency Services Award No. and Year: Affects all grant awards included under assistance listing 16.575 on the Schedule of Expenditures of Federal Awards. Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Department’s Management Response: Management agrees with the recommendation to enhance internal controls to ensure federal expenditures are reported accurately and completely on the SEFA in accordance with the Uniform Guidance. View of Responsible Officials and Corrective Action: To ensure compliance with §200.510(b) of the Uniform Guidance, the Auditor-Controller’s Office will provide additional detailed instructions when requesting departmental information for the County’s SEFA. In addition, County-wide training will be conducted to assist departments in accurately completing the request. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: August 2025

Finding 2024-009 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, 95-6000807 Year: 2024 Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control over Compliance Department’s Management Response: Management agrees with the recommendation that the County enhance internal controls to ensure payments to subrecipients are appropriately reported on the SEFA. View of Responsible Officials and Corrective Action: To ensure compliance with §200.510(b) of the Uniform Guidance, the Auditor-Controller’s Office will provide additional detailed instructions when requesting departmental information for the County’s SEFA including obtaining expenditure details to support costs reported for subrecipients. In addition, a countywide training session will be conducted to assist departments in accurately completing the request. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: August 2025

Finding 2024-008 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, 95-6000807 Year: 2024 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Department’s Management Response: The County Executive Office’s Community Development Management agrees with the recommendation that the County implements internal controls to ensure subaward information is reviewed by management and submitted timely in accordance with the FFATA. View of Responsible Officials and Corrective Action: The County’s CDBG Policies and Procedures Manual was revised in April 2025 to address the review and timely submission of reports to ensure compliance with program requirements. CDBG program reports shall be reviewed by an independent staff member prior to submission, and documentation of this review and timely submission shall be maintained in the program’s official files. Name of Responsible Persons: Mary Ann Guariento, CDBG Program Management Analyst Kimberlee Albers, Deputy Executive Officer Implementation Date: April 7, 2025

Finding 2024-007 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC- 06-0507, 95-6000807 Year: 2024 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Department’s Management Response: The County Executive Office’s Community Development Management agrees with the recommendation to strengthen the established policies and procedures to ensure documentation of review of reports prior to submittal to HUD. View of Responsible Officials and Corrective Action: The County’s CDBG Policies and Procedures Manual was revised in April 2025 to strengthen internal controls and ensure compliance with program requirements. CDBG program reports shall be reviewed by an independent staff member prior to submission, and documentation of this review shall be maintained in the program’s official files. Name of Responsible Persons: Mary Ann Guariento, CDBG Program Management Analyst Kimberlee Albers, Deputy Executive Officer Implementation Date: April 7, 2025

Finding 2024-003 Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No.: 10.557 Federal Grantor: U.S. Department of Agriculture Passed-through: California Department of Public Health Award No.: 22-10307 Year: 2024 Compliance Requirement: Activities Allowable or Unallowed and Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance Department’s Management Response: VCPH Management agrees with the recommendation to strengthen the established policies and procedures to ensure that all timecards consistently document evidence of supervisor approval. View of Responsible Officials and Corrective Action: To ensure compliance with timecard approval policies, VCPH Management will take steps to strengthen oversight and accountability. Health Care Agency’s payroll personnel currently sends email reminders to supervisors, managers, and VCPH Management before and after the close of each pay period to identify any outstanding unapproved timecards. Management will reinforce the importance of timely approvals by providing additional training for supervisors and managers. In cases where a supervisor is unavailable, an existing alternate approver process is in place and will be utilized to ensure timely approval. VCPH Management will monitor adherence to these procedures and ensure all timecards are approved promptly. Name of Responsible Persons: Laura Flores, Manager, VCPH Rigoberto Vargas, Director, VCPH Implementation Date: May 1, 2025, instructions to be provided to all supervisors at a WIC Supervisor Team Meeting.

Finding 2024-002 Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No.: 10.557 Federal Grantor: U.S. Department of Agriculture Passed-through: California Department of Public Health Award No.: 22-10307 Year: 2024 Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance and Material Non-Compliance Department’s Management Response: Ventura County Health Care Agency (VCHCA) Management agrees with the recommendation for the County to strengthen its policies and procedures to ensure that the verification of the debarment and suspension is documented and retained, the history of procurement transactions is documented and retained in its official records, and that contracts include all applicable provisions of 2 CFR 200 Appendix II. View of Responsible Officials and Corrective Action: VCHCA Management will implement documentation procedures to support the evaluation and selection of vendors. These procedures will include, but are not limited to, ensuring that debarment and suspension verifications are properly documented and retained, procurement transaction histories are maintained in official records, and all contracts include the applicable provisions required under 2 CFR 200 Appendix II. Name of Responsible Persons: Mike Taylor, HCA CFO Theresa Cho, HCA Director Implementation Date: June 2025

Identifying Number: 2024-003 Finding: Error in Reporting for National Student Loan Data System (NSLDS) The College did not properly report the student enrollment change for students who received federal student aid to the NSLDS. The College did not timely report three students’ Program-Level or Campus-Level enrollment status change to NSLDS. Out of the 11 students tested, we noted 3 students (28%) whose status change at the Program-Level and Campus-Level was not timely reported to NSLDS. The College did not have formally documented controls related to the process of enrollment reporting, which is required under Uniform Grant Guidance. Corrective Actions Taken or Planned: The Registrar’s office is implementing new processes to provide timely filing of clearing house data. This process will be further improved with the transition from CX to J1 in summer 2025. Person Responsible: Patrick Hathaway, phathaway@knox.edu Anticipated completion date: March 2025