Corrective Action Plans

Management will establish documented internal control procedures over the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA). These procedures will include reconciliation of SEFA amounts to the general ledger, verification of Assistance Listing numbers, and coordination between finance and grant reporting personnel prior to finalization..

We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any transaction recording required to have the dollars accurately reflected on our financial statements. This would include road work, water, waste water, storm water or other future project areas that may be included. Once received in the Finance Department, the funding status will be verified to determine if federally sourced. All federally sourced projects will be promptly recorded as revenue or expenses of the city as well as included on the SEFA for the year in question.

2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026

The Authority will develop and implement a standardized fiscal year transition and grant charging process to ensure controls are in place for accurate and timely recording of grant eligible expenditures. As part of this process, WMATA will develop a verification checklist for all funding source reclassification journal entries to ensure compliance prior to posting. This process will: - Identify all stakeholders responsible for year end grant reconciliation and reporting. - Establish a required review and approval process to be completed before any change in funding source or charging mode. - Update Accounting Policies and Procedures Manual to include guidelines to limit reclassification of expenditures incurred in prior fiscal years. - Set a formal annual cut-off date for Program Offices to request current year funding source reclassifications, allowing sufficient time for the Funds and Grants Management team to review and meet fiscal year end reporting deadlines. - Refine current monitoring mechanism for “yet‑to‑bill” transactions throughout the fiscal year for transferred transactions that originated in the general ledger to ensure all federal expenditures incurred within the period are reviewed and reported in accordance with the accrual basis of accounting. - Ensure the requirements for eligibility of expenses for Federal grants from 2 CFR 200.403 are enforced.

2024-003: Improper Preparation of the Schedule of Expenditures of Federal Awards Federal Program: All federal programs Planned Corrective Action Description of Corrective Action: 1. Accounting Staff and Accounting Management will be trained in Federal Grant Requirements for Single Audit and will specifically become expert in SEFA preparation. 2. Accounting Policy Manual for Federal Government Grant Practice and Internal Controls will be reviewed and updated. New Federal Rules have Single Audit required if $1 million dollar threshold is met vs $750,000 threshold previously required. 3. Accounting Staff and Accounting Management should create a Single Audit checklist for use all year to ensure compliance with Federal Single Audit guidelines and the checklist should be reviewed and signed off by the CFO by the last day of each calendar quarter. 4. Accounting Staff/Management should create a SEFA Grant Tracking Schedule, as a subset of the aforementioned, Grant and Contribution Tracking Schedule, which will list detail information about any grant that has Federal Funds as a basis. a. This SEFA tracking schedule should list the following at a minimum: The Granting/Passthrough Agency, The Federal Agency providing the Funds, the CFDA/Assistance Listing number, The Amounts Received, Amounts Expended, The Amounts passed through to sub-recipients 5. The SEFA schedule total for any month end should be validated and agreed to the General Ledger and any differences should be noted and corrected by the 15th workday. 6. Accounting Staff/Management should review the annual OMB Compliance supplement to become aware of any changes to Single Audit rules. 7. CFO or CEO in lieu of CFO, should have an semi-annual meeting with the Auditor in May and November, to discuss BBBSMA status for Single Audit opportunities, BBBSMA Single audit tracking, and internal control recommendations , Auditors expectations and guidance, as an example, for the current year. This meeting should be documented. 8. Sub-recipient monitoring should be formalized so it is done at least once per year and the results documented in a consistent directory. Overall Completion Target Date: [06/30/2026] How Effectiveness Will Be Monitored: 1. To ensure accounting staff is trained on SEFA and Single Audit, the CEO will request that each accountant will send an email to the CEO explaining their training experience by June 20, 2026. 2. Accounting Policy Manual for Federal Government Grant Practice and Internal Controls will be reviewed and updated by June 30, 2026 and will be presented to the BBBSMA Finance Committee. 3. SEFA checklist will be signed off by CFO quarterly. 4. The May/November meeting results with the Auditor for Single Audit and SEFA preparation should be documented to the Finance Committee by the end of those months. 5. Sub-recipient monitoring should be formalized so it is done at least once per year and the results documented in a consistent directory. Responsible Person: CFO/VP Finance and CEO in lieu of CFO

Management’s Response: Management concurs with the finding and has implemented additional review procedures to ensure all federal programs are identified and included in the SEFA in future years.

While PCRI does have systems in place to adequately track federal expenditures, the preparation of the schedule of expenditures of federal awards was delayed in large part due to the deficiencies outlined in Finding 2024-001, which led to delays in accurately compiling the information required for the schedule of expenditures of federal awards. The transition of relevant accounting processes to the outsourced accounting firm will resolve this deficiency going forward. The timeline for full transition of relevant accounting processes to the outsourced accounting firm which started in January of 2025 was approximately twelve months due to the complexities of PCRI’s operations. PCRI has completed this transition as of December of 2025.

2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal awards received. o The checklist will be reviewed quarterly by the Compliance Specialist and/or Director of Compliance. • The Director of Finance will complete a reconciliation between grant records and the general ledger quarterly to ensure all federal awards are captured. o Reconciliation reports will be reviewed by the Executive Director. o The Compliance Specialist and the Director of Compliance will review the reconciliation reports each quarter for accuracy. • A SEFA checklist will be created that includes assigned monthly, quarterly and year end responsibilities. The checklist will indicate each position’s assigned responsibilities and due dates for entries and compliance reviews. • The following staff will attend training on SEFA requirements under 2 CFR 200.510(b): o Executive Director o Director of Operations o Director of Finance o Director of Compliance o Compliance Specialist o Finance Clerks

Finding #2024-003: Internal Control Over Compliance and SEFA Reporting Contact Person Responsible: Jennifer Patrick, Project Manager Milk River Joint Board of Control Corrective Action Planned: 1. Develop SEFA preparation procedures, including grant identification, Assistance Listing Number verification, and reconciliation to the general ledger. 2. Establish a dual review process where the SEFA is reviewed and approved by a party independent of the preparer prior to submission to auditors. 3. Perform an annual reconciliation of SEFA totals to audited financial statements before audit fieldwork. Completion Date: This item was corrected during the 2024 audit process. A tracking spreadsheet has been implemented for 2025 to ensure proper identification, classification, and reporting moving forward. This control will remain in place as an ongoing activity for all federal funding to ensure continued compliance with reporting requirements. Disagreement with Finding: MRJBOC agrees with the finding; however, we would like to clarify that the reporting discrepancy was primarily the result of timing and classification factors. Specifically, certain funding initially received through the State of Montana was not identified as federal pass-through funding until after the SEFA was completed. Once it was determined that the funding required federal reporting under SEFA guidelines rather than state grant reporting, adjustments were necessary to properly reflect the award information. MRJBOC recognizes the importance of accurate grant identification and reporting and will implement the corrective actions outlined to strengthen internal controls, grant tracking procedures, and SEFA preparation processes moving forward. We have also taken steps to ensure a clear understanding of the findings and will continue to monitor and address them in future fiscal years. I certify this Corrective Action Plan has been prepared in accordance with 2 CFR §200.516 and addresses all audit findings for the year ended December 31, 2024.

Audit Finding Reference Number: 2024-003 Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number (ALN): 21.027 Federal Agency: U.S. Department of the Treasury Contact Person(s) Responsible for Corrective Action: Jessica Trusty Director of Finance jtrusty@co.morgan.co.us or 970-542-3508 Planned Corrective Action: The SLFRF funds were one-time funds received during the aftermath of the COVID Pandemic and related recovery. All funds related to this grant have been spent and the grant closed out. I will work with my sta􀀁 to make any necessary corrections to the SLFRF 12/31/2024 report. Morgan County will also implement the following procedures to ensure accurate reporting of all grant expenditures and fiscal year end dates: Establish a review and reconciliation process to ensure all future federal grant compliance reports are reconciled to the Schedule of Expenditures of Federal Awards and underlying accounting records. Provide additional training to sta􀀁 responsible for preparing compliance reports on Uniform Guidance requirements and related grant reporting standards. Assign oversight responsibility to a senior sta􀀁 member to review and approve all grant related compliance reports prior to submission. Anticipated Completion Date: June 30, 2026

Refugee and Entrant Assistance State Administered Programs – Assistance Listing No. 93.566 Recommendation: We recommend that the Department review and enhance its reporting procedures and internal controls to ensure that expenditures reported on the SEFA are accurate Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department has made changes in the Office of Budget and Finance Leadership team and continues to do so at every level. The Department will review and enhance its reporting procedures and internal controls to ensure that expenditures reported on the SEFA are accurate. Currently, expenditures are recorded in the State’s Financial Management Information System (FMIS) with program cost accounting codes used to identify the funding source(s) for each activity. The system-generated report summarizes the information and includes the effective date of the activity. In turn, this same report is used to run the cost allocation to charge the exact costs to the funding source properly. Currently, information is manually inputted into multiple spreadsheets to prepare the federal reports and SEFA resulting in the possibility for errors. This significantly impedes the accuracy of the data being reported to federal grants and the provision of supporting documentation. As such, the Department will partner with external consultants to develop a better and more seamless recording structure for grant expenditures to the general ledger. This structure will require quarterly review by the Deputy Cost Allocation Revenue Management Director (CARM), the Cost Allocation Revenue Management Director, and the Deputy Chief Financial Officer. The Department will create a database and document repository to track the submission and reconciliation for federal grant reporting. The document repository will include the FMIS generated report and the cost allocation results table. Upon submission to the federal grant systems, the Deputy Director and or the Director of CARM will perform a thorough review of the material. These persons will insert their signature confirming the accuracy of the information reported to the General Accounting Division (GAD). Name(s) of the contact person(s) responsible for corrective action: Latanya Scott-Ward, Acting Director of Cost Allocation and Revenue Management, and Jessica Smith, Acting Chief Financial Officer. Planned completion date for corrective action plan: December 2025

Finding 2024-007 – Schedule of Expenditures of Federal Awards (SEFA) – Incorrect CFDA / Assistance Listing Numbers Reporting; Internal Control over Compliance (Significant Deficiency) Name of Federal Agency: U.S. Environmental Protection Agency Federal Program Name: Nonpoint Source Implementation Grants Assistance Listing Numbers: 66.460 Pass-Through Entity: Oregon Department of Environmental Quality Name of Federal Agency: U.S. Department of Commerce – National Oceanic and Atmospheric Administration Federal Program Name: Pacific Coast Salmon Recovery Program Assistance Listing Numbers: 11.438, 15.015, 15.244 Pass-Through Entity: State of Oregon – Oregon Watershed Enhancement Board (OWEB) Name of Federal Agency: U.S. Department of Agriculture Federal Program Name: National Fish and Wildlife FoundationAssistance Listing Numbers: 10.665 Pass-Through Entity: U.S. Forest Service Name of Federal Agency: U.S. Department of Agriculture Federal Program Name: Natural Resources Conservation Service Assistance Listing Numbers: 10.905 Pass-Through Entity: U.S. Forest Service Name of Federal Agency: U.S. Department of the Interior Federal Program Name: Wildlife, Sport Fish and Restoration Program Assistance Listing Numbers: 15.244 Pass-Through Entity: Bureau of Land Management Name of Federal Agency: U.S. Department of the Interior Federal Program Name: Secure Rural Schools and community Self-Determination – Watershed and water-quality improvements Assistance Listing Numbers: 15.234 Pass-Through Entity: Bureau of Land Management Criteria: Under 2 CFR 200.510(b), auditees must prepare a complete and accurate SEFA including correct Assistance Listing (formerly CFDA) numbers, program names, and amounts. This is essential for proper identification of federal programs and determination of major programs. Condition: The SEFA for fiscal year ended June 30, 2024 was provided after asking for the SEFA repeatedly. When finally received, the SEFA contained incorrect Assistance Listing numbers for multiple programs/awards, which could lead to misclassification of federal awards. Context: The SEFA reported $1,381,646 in federal expenditures across 27 programs/grant agreements. Testing revealed that 23 of the 27 grant awards had incorrect Assistance Listing numbers on the SEFA and were not aligned with agreements or program information. The SEFA was finalized, only after significant auditor follow-up. Cause: Management did not have adequate procedures for compiling and reviewing SEFA information, including verification of Assistance Listing numbers against official sources and award documents. Effect or Potential Effect: Incorrect CFDA / Assistance Listing numbers may:  Impair auditor’s ability to properly identify major programs,  Result in noncompliance with Uniform Guidance reporting requirements,  Increase risk of audit findings and questioned costs in future periods. Questioned Cost: None identified Repeat of a Prior-Year Finding: No, Prior- year did not require a Single Audit. Recommendation: We recommend that Partnership for the Umpqua Rivers:  Establish a formal SEFA preparation process, including a checklist for verifying Assistance Listing numbers against award documents and official listings, Assign responsibility for timely SEFA submission, and require supervisory review before providing to auditors.  Maintain documentation supporting CFDA/ Assistance Listing numbers and program details in a centralized grant file. District Response: Partnership for the Umpqua Rivers acknowledges the deficiencies. Corrective Action Plan: ____________ (To be completed by Partnership for the Umpqua Rivers) Planned Implementation Date: ___________ Responsible Person: Partnership for the Umpqua Rivers Finance Manager

The City will implement procedures to ensure accurate SEFA preparation

The Municipality is working diligently to publish its statements on time. In 2025 the Municipality published two audited statements (2022 and 2023) and the 2024 audited statements are expected to be published in January 2026. The 2025 audited financial statements will be published on time.

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due. - Meetings will be put on a calendar by end of 2025 for the year 2026; and zoom links will be sent to participants by LMI, two weeks prior to the meeting date - Minutes/Notations from meetings about report due dates will be recorded, in order for LMI to follow up LMI will maintain a Schedule of Expenditures of Federal Awards, updated on a quarterly basis utilizing quarterly reports and information gathered from the quarterly meetings. Any necessary entries to the general ledger will be made on a timely basis. Report requests to LMI from DCA, National Parks Service, and any other entities, will be shared with RPM, and followed up on accordingly. LMI will review/ discuss reports, that are prepared by RPM, prior to their submission.

By requiring Finance Department signatures for all grant applications, a comprehensive list of all potential program awards can be maintained. From this information, potential expenditures can be monitored for the awards inclusion on the SEFA.

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs: Section II - Findings relating to the financial statements which are required to be reported in accordance with generally accepted Government Auditing Standards and Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)]: Finding 2024-004: U.S. Department of Housing and Urban Development, Community Project Funding Recommendation: Management should implement stronger internal controls over the preparation and review of the SEFA. This should include reconciliation procedures between grant records, accounting records, and the SEFA, as well as a formal review by finance leadership prior to submission. Management's Response and Corrective Action Plan: Management agrees with the finding and will ensure that the SEFA is accurate going forward via enhanced review of the organizations funding. If you have questions regarding this plan, please call Everett McElveen at 919-754-9960. Sincerely yours, Everett McElveen CASA

AHC has implemented a comprehensive process to ensure the accuracy and completeness of its Schedule of Expenditures of Federal Awards (SEFA). A federal award register has been created, detailing ALNs/CFDA numbers, award numbers, and pass-through information. Quarterly reconciliations of the SEFA to the general ledger and individual grant records are performed, with supervisory review and sign-off to confirm accuracy. All general ledger grant segments are now mapped to SEFA reporting lines, and completeness checks are conducted using HRSA and MDHHS award confirmations. During the FY 2024 audit, it was identified that certain foundation grant CFDA numbers were missing from the SEFA schedule, resulting in incomplete reporting. In response, AHC has implemented a new policy requiring that all new grant awards undergo verification of CFDA numbers and federal expenditure classification prior to inclusion in the SEFA. This additional layer of review ensures that all awards are properly captured and reported in compliance with Uniform Guidance requirements. Finance staff have been retrained on SEFA preparation and federal reporting requirements, and quarterly monitoring continues to ensure ongoing compliance, completeness, and accuracy of all reported expenditures.

Condition: The CDBG Cluster and Federal Transit Cluster expenditures on the schedule of expenditures of federal awards (SEFA) initially presented for audit were not complete and accurate. Planned Corrective Action: Due to turn-over and the loss of a long-term employee new processes were implemented to prepare reporting and documentation processes for the Federal Transit Cluster. Written Standard Operating Procedures have been generated and will be updated as necessary. Reporting and draw processes have been updated to include written signatures of approval for the documentation. The staff in transit and finance work closely together to ensure the completeness of records. City of Greeley will also be organizing a formalized grants team that will be dedicated to all grant activities including the SEFA and correcting the prior staffing insufficiencies. Contact person responsible for corrective action: Rebecca Romero, Grant Accountant Anticipated Completion Date: 03/01/2026

In 2024 we received funding from 22 different counties for foster care. These counties are required to provide documentation of the federal funds that were paid out to each agency. We received letters from 4 counties. We rely on these county agencies to provide us with accurate data. In many instances we receive conflicting information from both counties and other funding agencies. It is our opinion that it is not in our best financial interest to question the agencies that provide us with both income and this data. We will make more inquiries to seek to obtain the correct data from our funding sources in the future. We will work diligently to provide a more accurate and complete SEFA report by the end of 2025 audit period including a secondary review process. Every effort is made to obtain California state issued letters presenting annual federal to state ratios of Foster Care.

Finding: Material weakness in internal control over Schedule of Expenditures of Federal Awards (SEFA) reporting Corrective action: Pacific Forum will ensure all new grants, including pass-through awards, are properly reviewed to ensure they are included in the SEFA, if necessary. The requirement to reconcile federal grant expenditures with federal financial reporting and cash draws will be incorporated into PFI financial reporting and cash management policy guidelines. Completion Date: February 1, 2026 Responsible Individual: Executive Director

VIEWS OF RESPONSIBLE OFFICIALS As part of the Corrective Action Plan to address the identified findings, the following measures will be implemented: • Prior to issuing the SEFA, a final review and approval process will be implemented which will include: o Confirmation that all active federal programs are included. o Validation of amounts, ALN, and expense classifications. • Responsible personnel will be retrained on the processes and requirements applicable to SEFA preparation, in order to strengthen compliance and accuracy in reporting. • We are currently in the process of drafting the corresponding administrative order, for which a preliminary draft has already been prepared. This document aims to clearly and systematically establish the necessary processes and procedures, including those related to the identified deficiencies, to ensure the implementation of enhanced controls that guarantee regulatory compliance and operational efficiency. • A fiscal section within the Office of Federal Affairs will be established to manage the fiscal process of federal funds. This structure will ensure that all transactions, corrections, and journal entries are recorded in a timely and accurate manner in the federal accounting accounts.. IMPLEMENTATION DATE Fiscal Year 2025-2026 RESPONSIBLE PERSON Maritza Torres López

VIEWS OF RESPONSIBLE OFFICIALS As part of the Corrective Action Plan to address the identified findings, the following measures will be implemented: • For the preparation of the SEFA, all accounts related to disaster funds will be included, considering that these accounts were segregated into revenues and expenses by the Department of the Treasury. Both categories will be properly incorporated into the SEFA preparation process. • Federal reimbursements received will be immediately identified, and the corresponding journal entries will be prepared without delay to accurately reflect the associated expenses. • Journal entries related to the reimbursement received will be prepared, and the expenses will be recorded in the appropriate accounting accounts, ensuring proper classification and compliance with federal requirements. • We are currently in the process of drafting the corresponding administrative order, for which a preliminary draft has already been prepared. This document aims to clearly and systematically establish the necessary processes and procedures, including those related to the identified deficiencies, to ensure the implementation of enhanced controls that guarantee regulatory compliance and operational efficiency. • Responsible personnel will be retrained on the processes and requirements applicable to SEFA preparation, in order to strengthen compliance and accuracy in reporting. • A fiscal section within the Office of Federal Affairs will be established to manage the fiscal process of federal funds. This structure will ensure that all transactions, corrections, and journal entries are recorded in a timely and accurate manner in the federal accounting accounts. IMPLEMENTATION DATE Fiscal Year 2025-2026 RESPONSIBLE PERSON Maritza Torres López

The County Clerk working alongside the County Treasurer will use the recommendations from the auditors to implement internal controls to ensure that the accuracy of the SEFA expenditures is correctly reported.

VIEWS OF RESPONSIBLE OFFICIALS In response to the Audit finding related to maintaining adequate records the Department will implement and follow up on previous Correction Actions Plans in order to complete the requirements. 1. The Department will maintain adequate accounting records related to the federal programs and properly keep records accessible for each program. And updated SOP was drafted and is pending final review by the Federal Agency (EPA) to implement. 2. The Department drafted a new internal control implementation/Review/Monitoring process in order to resolve the systemic internal controls issues. Specific Work Plan and implementation will be started once final approvals of the aforementioned documents. IMPLEMENTATION DATE June 30, 2026 RESPONSIBLE PERSON Finance Director