Corrective Action Plans

Views of Responsible Officials and Planned Corrective Actions: The Organization will update its property records to include all required information. Additionally, the Organization plans to document its performance of a physical inventory count and related reconciliation on an annual basis.

The School has hired a consultant for training.

Finding 2025-002 Corrective Action Plan: GWA has updated the federally funded fixed asset register to include the omitted assets and has implemented additional procedures to strengthen compliance with 2 CFR § 200.3 13(d). Corrective actions include the following: 1. Finance personnel will review capital asset additions to identify federally funded assets and ensure the appropriate federally funded asset code is assigned when recorded in the Authority’s main fixed asset register. 2. Federally funded assets will be recorded in the federally funded fixed asset register and periodically reconciled to related procurement and capital expenditures records to ensure completeness and accuracy. 3. A supervisory review process has been enhanced to verify that federally funded asset codes are properly assigned prior to posting and that federally funded assets are accurately reflected in the federally funded fixed asset register. Additionally, at the general ledger level, fund source identifiers will be incorporated into the asset close-out journal entry process to furtlier strengthen visibility and review of federally funded asset activity. 4. Finance personnel responsible for asset recording will be briefed on federal property management requirements and revised internal procedures related to federally funded asset coding, tracking and reporting. GWA believes these corrective measures adequately address the control gap identified in the finding and will ensure compliance with 2 CFR § 200.3 13(d) on a prospective basis. Expected completion date: September 30, 2026 Point of contact for Follow-Up: Bryan Iriarte, Accountant III Josephine Sanalila, Accountant III Sandra Santos, Controller

Finding 2025-002: Equipment and Real Property Management The single audit report included the following recommendation: EY recommends Amtrak set up a system with certain criteria for identifying sites at a higher risk for noncompliance with safeguard requirements, and creates an action plan for evaluating, and remediating potential noncompliance. EY recommends that management consider redesigning one of its key controls to help ensure that the monitoring of the observations is occurring on a preventive basis to help identify any exposure to non-compliance before it occurs and clearly identifies any follow-up steps and actions. For example, there should be established a protocol as well as timeline for when required observations are to take place, additionally, as it is known in advance, which items are coming up for inventory, Amtrak could prepare an annual schedule of inventories, that could be revised quarterly. Management Response/Status of Action Plans: Amtrak acknowledges the recommendation that Amtrak should have a system with certain criteria for identifying sites at a higher risk for noncompliance with safeguard requirements and create an action plan for evaluating and remediating potential noncompliance. As part of this effort, the Enterprise Asset Management and Disposition Team will work with Corporate Security to review and, as appropriate, align existing governance processes to reduce the likelihood of similar noncompliance. Amtrak agrees with the recommendation to redesign key controls to help ensure that the monitoring of the observations happens on a preventive basis to help identify any exposure to non-compliance before it occurs. Amtrak published an updated Equipment Control Policy and created an eLearning course, as well as implemented several processes, technologies, and reporting that help to proactively monitor and identify equipment that is 90 days or less of needing an inventory. This has improved the compliance rate from less than 70% in FY22 to over 97% in FY25. Amtrak understands that this is a repeat finding and will review with Infrastructure Maintenance and Construction Services, the owner of equipment that was out of compliance to strengthen the practice and reduce the likelihood of noncompliance. The contact for this item is Robert Hoban, Director Asset Management. Amtrak anticipates fully remediating this finding by September 2028.

Management acknowledges that audit recommendation to strengthen controls over physical inventory procedures and documentation. • We agree that formalizing these processes will enhance accountability, transparency, and audit readiness. To address the first recommendation, management will update existing inventory policies and procedures to require formal, documented positive confirmation of physical inventory counts performed by each department. This will include signed attestations or electronic approvals from designated department representatives verifying that counts have been completed accurately and in accordance with established guidelines. Standardized templates and timelines will be implemented to ensure consistency across all departments. • Regarding the second recommendation, management will establish a centralized process for retaining inventory count documentation and reconciliation records. All supporting documentation, including count sheets, variance analyses, and reconciliation summaries, will be maintained in accordance with the organization's record retention policy. This will support ongoing monitoring activities and ensure documentation is readily available for audit review. Implementation of these enhancements is expected to be completed by September 30, 2026. Management is committed to continuous improvement of internal controls and appreciates Forvis Mazars’ recommendations. Anticipated Completion: September 30, 2026 Responsible Curtis E. Duncan, Controller Contact Person: 713-670-2476

The Department of Finance will work with the Department of Administration to obtain the necessary documentation of the required physical inventory of all grant funded property and equipment, the reconciliation of the physical inventory to property records, and the equipment maintenance logs. Training for all employees responsible for these activities will be provided as deemed necessary. Additionally, the Department of Finance will provide a formal memorandum to all of the Borough departments outlining the federal requirements governing the purchase, management, inventory, use and disposition of assets acquired with federal grant funds in accordance with 2 C.F.R. Part 200.

Finding Number: 2025‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Arlene Laughter, Business Coordinator Anticipated Completion Date: December 2026 Planned Corrective Action: The District plans to hire a GFA Specialist responsible for overseeing capital asset requirements. Duties will include completing the physical inventory, reconciling stewardship, and capital assets with the district’s general fixed assets list and maintaining records to support annual depreciation calculations and other required information. Reason Findings Were Not Corrected: The Business Office has experienced staffing shortages, particularly in Payroll and Grants Management, both of which have pressing deadlines. As a result, Fixed Assets was frequently deprioritized. Recognizing the importance of timely management in this area, the Business Office will establish a dedicated position focused exclusively on Fixed Assets.

2025-003. Special Tests and Provisions United States Department of Education, passed through New York State Department of Education: Education Stabilization Fund COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not have formal contracts with the contractors for some of the construction projects funded with ARP ESSER 3 funds. Although the contractors indicated in their submitted proposals that their quoted price was based on prevailing wages, there was no legally-enforceable contractual language requiring the contractors and their subcontractors to comply with the federal Wage Rate Requirements clauses and DOL regulations. Recommendation: The District should review and revise its existing procedures for reviewing and approving capital construction projects to ensure that fully-executed contracts are obtained, and that such contracts contain clauses related to the compliance with the federal Wage Rate Requirements. Planned Corrective Action: The District will review and revise its existing procedures for reviewing and approving capital construction projects to ensure that fully-executed contracts are obtained with clauses mandating compliance with federal Wage Rate Requirements. Responsible Contact Person: Mr. Chaim Wercberger District Treasurer Kiryas Joel Union Free School District 48 Bakertown Road Suite 401 Monroe, NY 10950 Anticipated completion date: June 30, 2026.

2025-002. Equipment and Real Property Management United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not include the capital expenditures for the “Early Childhood Educational Center (ECEC) Door Project”, “ECEC Roof Project”, “Front Vestibule Project”, and “Playground Equipment & Rubber Surfacing of Upper Play Area” that were paid with ARP ESSER 3 funds, in its current year’s capital assets inventory record. Additionally, certain items included as additions on the capital assets appraisal inventory report, such as classrooms equipment purchased with ARP ESSER 3 funds, did not match the amounts of expenditures in the District’s financial accounting application. Recommendation: The District should revise its existing procedures for compiling annual capital assets additions information to ensure equipment and capital-type expenditures purchased with federal funds are considered and evaluated for inclusion in the District’s annual capital assets inventory records. Planned Corrective Action: The District intends to modify its Capital Assets Accounting Policy to include the assets related to our long-term building leases, such as our new HVAC systems. We will also provide the leasehold improvement information to the District's appraisal company in order to update our capital assets inventory report. Responsible Contact Person: Mr. Chaim Wercberger District Treasurer Kiryas Joel Union Free School District 48 Bakertown Road Suite 401 Monroe, NY 10950 Anticipated completion date: September 1, 2026.

Finding Number: 2025-003 The District should create procedure to documents and maintain records related to physical inventories of equipment to exhibit compliance with Federal regulations. Response: A comprehensive physical inventory and asset verification is officially schedule for completion during the Summer of 2026. The imitative will reconcile existing records with physical counts to ensure accurate financial reporting's.

Finding: 2025-044 - Auditors could not obtain sufficient appropriate evidence to verify compliance with Fish and Wildlife Cluster’s (FWC) equipment and real property management requirements. Questioned Costs: Indeterminate Assistance Listing Number: 15.605, 15.611 Assistance Listing Title: FWC Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): ADFG agrees that the policy and procedures for management of equipment, real property, and capital improvements are insufficient. Corrective Action (corrective action planned): ADFG will continue efforts to establish and implement procedures and training to ensure that all equipment, real property, and capital improvements are managed in strict compliance with federal requirements. For equipment management, ADFG will take the following actions: • Ensure capital and sensitive equipment is accounted for in IRIS through a fixed asset transaction (FN, FA, FM, FT, or FD). The FN process was implemented on July 1, 2024 and ties equipment to the purchasing document. However, additional work is needed to ensure the Federal Award Identification Number (FAIN) and Assistance Listing Number are consistently included in IRIS transactions to improve traceability and compliance. • Develop and implement standardized procedures for inventory management in IRIS in coordination with the Office of Procurement and Property Management, Department of Administration. • Create and distribute inventory logs for staff to use in remote locations to address challenges in retrieving inventory items during seasonal months. • Develop comprehensive training for staff involved in equipment management to ensure staff are well-trained and knowledgeable about inventory management procedures and compliance requirements. • Establish clear guidelines for the timely disposal of broken, failed, or obsolete equipment to ensure efficient and compliant disposal of unnecessary equipment. For real property and capital improvement projects, ADFG will take the following actions: • Real property records have been compiled and are pending upload to the federal TRACS system. Once this upload is complete, ADFG will develop procedures and tracking logs to ensure annual site visits are conducted and documented. • Develop department policies and procedures to ensure real property is managed according to federal requirements as authorized in grant awards. This effort will be coordinated with USFWS to ensure alignment with federal expectations. • Provide training to program and administrative staff on the Code of Federal Regulations requirements and proper management of departmental record-keeping logs, including site visit documentation and file maintenance. Completion Date (list anticipated completion date): December 31, 2026 Agency Contact (name of person responsible for corrective action): Eric Verrelli, Procurement Specialist V Jessica Hood, Accountant 5

CORRECTIVE ACTION PLAN The County respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Warren Averett, LLC 45 Eglin Parkway, N.E., Suite 301, Fort Walton Beach, FL 32548. The finding from the schedule of findings and questioned costs for the year ended September 30, 2025, is discussed below. The finding is numbered consistently with the number assigned in the schedule of findings and questioned costs. Name of Contact Person for Completing Corrective Action Plan: Jane Evans, Grants and RESTORE Manager (850) 651-7521 jevans@myokaloosa.com Expected date of completion is October 1, 2026. FINDING 2025-001 – EQUIPMENT AND REAL PROPERTY MANAGEMENT Managements Response: 1. System Cleanup & Review: The Accounting Director will provide the fixed asset records to the OMB Director. The OMB Director will coordinate with relevant departments (e.g., Public Works, Facilities), to review all equipment, infrastructure, and building assets funded by federal or state awards. Missing data fields, required by 2 CFR 200.313(d) and 2 CFR 200.311 will be populated in the fixed asset records. The County is implementing a new Workday ERP system, which has an integrated fixed asset module. This module will accommodate the tracking of grant-specific information required and provide a better workflow for consistency and compliance. 2. Infrastructure Project Closeout Procedure: The County will revise the policies and closing procedures for CIP (Construction in Progress) projects. Before an asset is moved from CIP to fixed assets, the fixed asset coordinator must provide a completed "Grant-Funded Property Identification Form" detailing the funding source, FAIN (Federal Award Identification Number) or State award number, and percentage of contribution to the Finance Department. 3. Policy Re-training: The OMB Director in collaborative efforts with Finance Department will hold training sessions for all department heads and project managers to reinforce the established fixed asset tracking policy, emphasizing the compliance requirements of the Florida Single Audit Act and Uniform Guidance. 4. Ongoing Monitoring: Internal reviews of the fixed asset listing will be conducted quarterly by the Accounting Director or designee to verify that new assets are properly categorized with necessary grant details.

2025-004 – Equipment and Real Property Management Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations, procedures, and property and equipment management. Personnel responsible for corrective action: Heather King, Interim Chief Operating Officer Estimated corrective action completion date: Accounting records June 2026; physical inventory September 2026.

Equipment and Real Property Management The University acknowledges the finding regarding the absence of documented evidence that a physical inventory of federally funded equipment was performed within the required two year period. We recognize that maintaining proper inventory controls is essential to safeguarding federal property in accordance with Uniform Guidance §200.313. Corrective Actions 1. Implementation of a Biennial Inventory Schedule: The University has established a formal schedule to ensure that physical inventories of federally funded equipment are conducted at least once every two years and are documented consistently. 2. Centralized Inventory Documentation: A computerized inventory tracking system has been implemented to store all inventory records, reconciliation reports, and supporting documentation to ensure availability for audit. 3. Reconciliation Procedures: Equipment inventory results will be reconciled to the University’s fixed asset and property records, with any discrepancies documented, investigated, and resolved. 4. Staff Training and Oversight: Staff responsible for property management will received updated training on federal inventory requirements, documentation standards, and reconciliation procedures. Supervisory review has been added to ensure ongoing compliance. The University believes these actions will strengthen internal controls over equipment management and ensure compliance with federal regulations moving forward.

FINDING 2025-006 Finding Subject: Contact Person Responsible for Corrective Action: Tracey Haas, Business Manager Contact Phone Number and Email Address: 219-873-2000 x 8346 thaas@mcas.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We have Deyo-Stone scheduled to come out to do a detailed capital asset inventory. Moving forward, we will put policies and procedures in place to keep a listing of all capital and fixed assets. We will maintain a schedule to have our capital asset inventory completed every two years as required. We will also implement a system of Internal controls to ensure that all capital assets purchased through Federal funds meet all compliance requirements. Anticipated Completion Date: We anticipate that this correction will be in place by July 2027.

Corrective Action Plan: The College acknowledges that the federally acquired equipment listing did not include all required data elements outlined in 2 CFR 200.313(c) and did not reconcile it against the bi-annual physical inventory completed. To mitigate the risk of incomplete equipment records for federally acquired equipment, the College is formalizing policies and procedures to ensure required data elements are recorded and maintained, implementing a periodic review process to update the equipment listing, and establishing a reconciliation process to compare bi-annual physical inventory results to the property records and promptly resolve any discrepancies. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented before the end of fiscal year 2026.

Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The purchasing agent acquired verification that American Rescue Plan – Elementary and Secondary School Emergency Relief (ESSER III) may be used for IDEA B allowable special education purchases. Moving forward, prior approval will be acquired by District purchasing agents on the ND DPI Capital Expenditure Prior Approval For Use of Federal Funding form before capital purchase is made using federal funding. Anticipated Completion Date: Fiscal Year 2025-2026

The District will monitor the equipment purchased with federal fund to make sure they are recorded and tracked properly.

Federal Program Title: R&D Cluster and Congressional Directives Assistance Listing Number: R&D and 93.493 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that UEC establish and implement equipment management procedures to ensure property records are complete, physical inventories are performed at least biennially, and adequate safeguards are maintained for all equipment acquired with Federal funds. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: University Enterprises Corporation (UEC) has implemented and is continuing to strengthen internal controls over equipment and real property management to ensure compliance with federal requirements. Corrective actions include implementing standardized equipment management procedures to ensure complete and accurate property records, establishing inventory protocols to support equipment acquired with federal funds. These efforts are being carried out in coordination with CSUSB Procurement and Property Management to ensure alignment in asset tracking, inventory practices, and documentation. UEC is the title holder of all equipment and property. Upon the conclusion of a grant, the equipment will be transferred to CSUSB, and annual oversight requirements will be enhanced in collaboration with CSUSB Property Management to ensure consistent monitoring and compliance. Contact(s) Responsible for Corrective Action: UEC Executive Director, and CSUSB Property Management Planned Completion Date for Corrective Action: June 30, 2026

Research and Development – Assistance Listing No. 93.859 Recommendation: We recommend that OSU CHS implement and consistently perform procedures to ensure that all equipment purchased with federal funds is subject to a physical inventory at least once every two years, with results properly documented and reconciled to equipment records. We further recommend that OSU CHS strengthen controls over tracking equipment locations to ensure that federally funded equipment can be readily identified and physically located when required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: OSU CHS will reinforce existing procedures for tracking and monitoring equipment. Management will provide targeted communication and training to departments to ensure that federally funded equipment is properly identified, recorded, and included in required physical inventory processes. OSU CHS will emphasize departmental responsibility for maintaining accurate location information and ensuring equipment is readily identifiable during inventory activities. Name(s) of the contact person(s) responsible for corrective action: Michael Sauer, Director, OSU CHS Planned completion date for corrective action plan: May 31, 2026

Program: Epidemiology and Laboratory Capacity for Infectious Disease Federal Financial Assistance Listing Number: 93.323 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: Multiple Compliance Requirements: Equipment and Real Property Management Type of Finding: Material Weakness in Internal Control Over Compliance and Material Instance of Noncompliance Criteria: In accordance with 2 CFR section 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: Property records were not maintained in accordance with Uniform Guidance for all property and equipment purchased. As a result, we were unable to (1) test whether differences between the physical inventory and equipment records were resolved and (2) sample equipment from the property records and physically inspect the equipment and determine whether the equipment is appropriately safeguarded and maintained. Cause: The HCA department did not have adequate internal controls to ensure its property records included all the requirements under Uniform Guidance or properly identify all property and equipment purchased with federal funds. Effect: Property records were not adequately maintained. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: No sampling was used. We examined the Agency’s property records in total. Repeat Finding from Prior Years: Yes. Recommendation: We recommend the HCA department enhance internal controls to ensure its property records include all the requirements under Uniform Guidance and properly identify all property and equipment purchased with federal funds. Management Response and Corrective Action Plan: 1. Person Responsible: Anna Peters, HCA Operations & Support Assistant Deputy Director 2. Corrective action plan: The County of Orange implemented a new Asset Tracking system in 2025 and HCA migrated data from an old legacy system. A funding source field was recently added to the new system to capture job numbers. HCA will ensure all ELC funded property and equipment are properly tracked. 3. Anticipated Implementation date: June 30, 2026

Corrective Action Plan – Management concurs with this finding. The Controller’s Office has designated a Grants & Contracts Accountant as the primary manager, with the Controller serving as the secondary manager. The primary manager will be responsible for coordinating the inventory process and ensuring that a physical inventory is completed by the end of every other fiscal year. The secondary manager will verify completion and support the primary manager, as needed. Inventory procedures will be updated to reflect this change and will be reviewed for best practices and regulatory changes. In addition, the physical inventory task will be incorporated into the annual year-end checklist reviewed by the Vice President of Finance’s Office and the Controller’s Office. Management considers these steps sufficient to ensure compliance with the biennial inventory requirement. Anticipated completion date: June 2026 Persons responsible: Maria G. Sanchez, Controller

Finding No. 2025-010 ALN No. 12.017 Program Title: Readiness and Environmental Protection Integration Grant Award No.: N62742-22-2-0002 Condition No controls in place to ensure that 17A reports are prepared and reviewed in a timely manner to ensure that all fixed assets are included in the FAIS. Corrective Action Plan Management concurs with the finding. The delay in recording equipment acquisitions in FAIS resulted in noncompliance with established equipment control policies. Management acknowledges the importance of timely and accurate asset recording to ensure compliance and maintain effective internal controls. The Department will implement strengthened internal control procedures to ensure equipment is recorded in FAIS accurately and in the proper reporting period. Actions include: • Updating departmental written procedures, outlining the required timeline and documentation for recording equipment acquisitions in FAIS. Procedures will clearly define roles and responsibilities for program staff and fiscal personnel. • Issuing written procedures establishing clear roles, responsibilities, and required timelines for FAIS entries and reporting requirements within the division. • Requiring equipment to be recorded within a defined timeframe following receipt, acceptance and placed in service. • Implementing a tracking mechanism to monitor and conduct monthly reconciliations between procurement records, payment records, and FAIS entries. • Conducting supervisory review and periodic monitoring to ensure compliance. These corrective measures will be incorporated into ongoing internal control monitoring processes to prevent recurrence. Person Responsible Cynthia C. Gomez, Fiscal Management Officer Michelle B. Del Rosario, DOFAW Program Specialist V Anticipated Date of Completion June 30, 2026

The College will enforce policies and procedures to ensure that detailed records are kept for equipment, and a physical inventory is completed at least every 2 years.

Research and Development – Assistance Listing No. Various Agriculture Extension at 1890 Land-grant Institutions – Assistance Listing No. Various Higher Education Institutional Aid – Assistance Listing No. Various Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is committed to strengthening its physical inventory process for tracking fixed assets. We are actively recruiting a Capital Asset Accountant. This is a new position within the Controller’s area that will assume primary responsibility for equipment management. The position will assume the following equipment management responsibilities: • Coordinate the accounting of equipment acquisitions/dispositions/disposals daily. • Place physical tags on all new equipment purchases, creating a video log along the way. • Perform a physical inventory of equipment, department by department, throughout the year. At a minimum, every item should be verified at least once per fiscal year. • Maintain an accurate record of additions/dispositions/disposals in Banner, which supports the external audit and reflects the results of the above-mentioned physical inventories. • Coordinate the periodic disposal/sale/auction of unneeded physical assets. In addition, existing personnel are actively working to ensure a complete physical inventory has been conducted by fiscal year-end. Name(s) of the contact person(s) responsible for corrective action: Ms. Nykkia Harris, Controller for Fiscal and Administrative Affairs Planned completion date for corrective action plan: June 2026