Corrective Action Plans

Finding #2026-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Sherrill-Kenwood Community Retirement Housing Corporation agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Dawn Olmstead, Director of Finance, at (315) 337-1401.

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-003: The Corporation did not submit audited financial statements to the Federal Audit Clearinghouse after the receipt of the auditor's reports timely for the year ended June 30, 2024. Recommendation: The Corporation should submit audited financial statement to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted on April 10, 2026.

By addressing the recommendations described in Findings 2025-001 and 2025-002 as soon as practical, we will have additional staff resources and procedures documented to allow for a more regimented closing of the books, which will permit timely submission to the FAC.

To: EisnerAmper LLP Date: October 29, 2026 Subject: Response to Management Letter Commend for the Fiscal Year Ended 6/30/2025 Thank you for your management letter dated 10/12/2026 and for your valuable insights and recommendations regarding our financial processes and controls. Areas of improvement identified by the audit team are acknowledged. CUCS is committed to addressing the points raised. For each recommendation we have taken corrective actions as outlined below. Response to comment#1: CUCS experienced delays in producing final audit schedules due to staffing transitions, including the unanticipated resignation of the Chief Financial Officer (CFO) and other key executive members. While various members of the fiscal team are responsible for preparing audit schedules, the CFO has historically overseen the initiation and finalization of the financial statements and served as the primary liaison with EisnerAmper during the audit process. We appreciate the opportunity to respond to the internal control deficiencies identified during your audit for fiscal year 2025. We acknowledge your finding that our current internal control processes may not consistently detect and correct material misstatements in a timely manner. This concern has been noted and taken seriously by management. Corrective Actions: Staffing and Leadership Stabilization • A Part-time Chief Financial Officer Consultant has been hired to provide leadership, oversight, and stability within the Finance Department while CUCS continues to recruit for a permanent CFO. • Internal resources are being strengthened to reduce reliance on external accounting services. Process and Calendar Improvements • An annual financial reporting and audit preparation calendar has been developed and implemented to improve planning and accountability for deliverables. • Key deadlines for closing entries, reconciliations are now documented and monitored quarterly. • Enhance our review procedures by implementing an additional layer of financial oversight. All required financial reports and key reconciliation’s will be conducted monthly. Capacity Building and Training • Cross-training of finance staff is underway to reduce dependency on single individuals and improve team resilience. Monitoring and Follow-Up • Regular updates to the Executive Team and Audit Committee. Response to comment#2: We acknowledge the auditor’s observation regarding the presence of former employees remaining listed as authorized signers on CUCS bank accounts. We agree that maintaining accurate and up-to-date signer authorizations is critical to safeguarding the organization’s financial assets. In response to this finding, CUCS has taken the following corrective actions: Immediate Review and Removal of Former Employees All bank accounts have been reviewed, and individuals who are no longer employed by CUCS have been removed from signer authority. This process was completed promptly upon identification of the issue. Ongoing Monitoring and Annual Review We are instituting an annual review of all authorized bank signers to ensure that records are current and appropriately reflect active personnel with approval authority. This review will be documented and conducted under the direction of the new part-time CFO consultant. CUCS is committed to maintaining effective internal controls over its financial operations, and we appreciate the auditor’s recommendation in helping us strengthen this process.

FINDING NUMBER 2025-005 AUDITOR’S DESCRIPTION WIC/SENIORS FARMERS’ NUTRITION PROGRAMS: REPORTING CONDITION The Data Collection Form and related reporting package for the fiscal year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse within the timeframe required by 2 CFR Part 200.512. This matter represents a repeat finding from the prior year. AUDITOR’S RECOMENDATION We recommend that AEDA establish a formal Single Audit reporting calendar and designate responsible personnel to coordinate the audit process before year-end. Management should establish deadlines for closing the accounting records, completing subsidiary ledgers and reconciliations, preparing the Schedule of Expenditures of Federal Awards and supporting schedules, responding to auditor requests, and reviewing and submitting the Data Collection Form and reporting package within the federal deadline. CORRECTIVE ACTION PLAN AEDA has implemented a new accounting system and is reorganizing its personnel structure to ensure that all accounting information is complete, accurate, and available on a timely basis, enabling the organization to successfully complete future Single Audits within established deadlines. LEADS PERSONS ACCOUNTABLE FOR ACTIONS ITEM COMPLETION Elmer Perez, Administrator of AEDA, and Yimaries Méndez, Finance Director of AEDA. DELIVERABLE June 30, 2025 EVIDENCE INCLUDED YES/NO NO TARGET COMPLETION DATE Finding 2025-005 should be corrected for the Single Audit pertaining to the State fiscal year ending on 6/30/2027.

2025-001 Program/Department: Diesel Emission Reduction Act (DERA) National Grants and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Environmental Protection Agency and Department of Energy AL #: 66.039 and 81.117 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Various – See SEFA Type of Finding: Other Matters Internal Control Impact: N/A Finding: Management did not provide all of the necessary supporting documentation to complete the audit and submit the reporting package to the Federal Audit Clearinghouse by the due date. Status: Our December 31, 2025 financial statements and Independent Auditor’s Reports were finalized and available for issuance on October 29, 2026. Corrective Action Plan: The Auditor will initiate the Federal Audit Clearinghouse submission, and management will complete it on or before November 6, 2026. Metropolitan Energy Center management will conduct trainings and will ensure any single audit reporting package for FY26 and subsequent years, if required, are completed prior to August 31. Person Responsible for Implementation: Kelly Gilbert, Executive Director, kelly.gilbert@metroenergy.org, (816) 812-9772.

2025-002 – Timely Filing of Single Audit Report Auditee’s Response and Planned Corrective Action While the Organization was not solely responsible for delays in filing the Single Audit Report, it recognizes that it is ultimately the entity required to file timely and will do so. At the beginning of the audit process, Organization will establish an agreed timeline with its auditors and Organization will produce documentation consistent with that timeline. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director

Management agrees with the finding. CARD's primary federal funding ended on August 31, 2026, resulting in the cessation of operations and a substantial reduction in management and administrative resources. During the wind-down, the reduced administrative capacity and the inability to convene the Board of Directors to review and approve the audited financial statements before the Federal Audit Clearinghouse filing deadline resulted in the missed submission deadline. CARD will submit the SF-SAC data collection form and Single Audit reporting package to the Federal Audit Clearinghouse promptly following final approval and issuance of the audited financial statements. The Board has designated Tracy McNew, Executive Director, as the individual responsible for coordinating the remaining audit, federal award closeout, and financial reporting responsibilities. The designated individual will maintain a calendar of all remaining deadlines, coordinate electronic or written Board approval when a formal meeting cannot be held, and retain confirmation that each required submission has been accepted. These procedures will remain in place until CARD has completed its federal award closeout requirements and dissolution responsibilities. Responsible person: Tracy McNew, Executive Director. Anticipated completion date: October 2026.

2025-004 — Corrective action plan. Management agrees with this finding. HOPE will: (1) notify each pass-through entity in writing that the fiscal 2025 reporting package is late and give the expected submission date (by November 6, 2026); (2) coordinate the Federal Audit Clearinghouse submission with the auditor, confirm HOPE’s SAM.gov registration, and designate the CEO as HOPE’s certifying official and the CFO as contact (by November 6, 2026); (3) submit the fiscal 2025 data collection form and reporting package within 30 days of receiving the auditor’s reports, with a target of 10 business days; (4) send the Clearinghouse acceptance confirmation to each pass-through entity within 5 business days of acceptance; (5) adopt a compliance calendar of all federal and pass-through reporting deadlines, with an owner for each and monthly verification by the CEO (by November 30, 2026); (6) amend the Resolution of Audit Findings Protocol to add a single audit timeline ending in Clearinghouse submission by June 30, with pass-through entities notified at least 30 days in advance of any expected delay (by November 30, 2026); and (7) agree on a fiscal 2026 audit timeline with the auditor that ends in submission by June 30, 2027 (by December 31, 2026). Responsible contact person: Benjamin Schutt, Chief Financial Officer.

Finding 2025-001 Submission of Reporting Package Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form, and the reporting package be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Condition: The Agency did not timely submit the Single Audit Reporting Package for the year ended December 31, 2025. Cause: Due to delays in the audit process, the December 31, 2025 audit was not completed until after the submission deadline. Effect: Failure to submit the data collection form timely may effect compliance with Uniform Guidance reporting requirements. Recommendation: We recommend the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. Corrective action taken or planned: The Agency concurs with recommendations that the accounting records be prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. As several communications to the auditor resulted in either no and/or untimely responses to the Agency, o ensure timely completion and submission of the annual Single Audit reporting package, the Agency will: (1) Schedule and implement a pre-audit meeting in advance of the audit scheduling. (2) Ensure that future auditor Statement of Work (SOW) explicitly require bi-weekly written reports be delivered to the Agency that communicates the status of the audit in progress (e.g., items requested , delivered, received, risks to timeline and budget, overall status). (3) Communicate timeline and budget concerns to the auditors managing partner(s) and to the Agency Finance Committee. (4) Confirm the audit calendar with the auditor detailing assigned responsibilities and deadlines for completing year-end reconciliations, the Schedule of Expenditures of Federal Awards and supporting documentation. Name of contact person responsible for correction action: Mr. Rodney Reasonover Anticipated completion date: December 31, 2026

Management acknowledges that the fiscal year 2025 single audit reporting package was not submitted to the Federal Audit Clearinghouse within the required timeframe. At the end of fiscal year 2025, the Organization experienced staffing transition and a related backlog while simultaneously implementing new accounting system. These circumstances required additional time to complete year-end reconciliations, validate account balances, and finalize financial reporting schedules and supporting documentation needed for the audit. The Organization is current with its account reconciliations and has increased the involvement of its senior accountant in the monthly close. The outsourced accounting service provider is providing training and knowledge transfer to the senior accountant, and additional personnel are involved in key accounting and reporting activities to strengthen continuity and reduce reliance on any single individual. The Organization will establish and maintain a year-end checklist and a single audit timeline that includes milestones for closing the general ledger; completing and reviewing account reconciliations; preparing the financial statements and Schedule of Expenditures of Federal Awards; assembling supporting documentation; responding to audit requests; completing management review; and submitting the reporting package to the Federal Audit Clearinghouse. Responsibilities and target dates will be assigned for each milestone, and progress will be monitored through regular audit status meetings and documented tracking of requests, due dates, responsible parties, and outstanding items. Management has also enhanced coordination among the President/CEO, fiscal staff, Finance Committee, and accounting service provider. Monthly reconciliations, financial reporting, and maintenance of supporting schedules throughout the year will provide a more complete and timely foundation for the annual audit. To support continuity during future staffing changes, the Organization will maintain current documentation of key accounting, grant reporting, and audit coordination procedures and will continue to strengthen its knowledge-transfer practices. These actions are intended to improve audit readiness and support timely compliance with Federal Audit Clearinghouse submission requirements. The anticipated completion date for this corrective action is October 31, 2026.

Management acknowledges the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse by the required deadline due to delays in completing the audited financial statements.. Management has addressed the staffing challenges which caused the delay by evaluating resource needs, filling key positions, and improving the assignment of financial reporting responsibilities. These actions are intended to support the timely completion of the annual audit and ensure compliance with future Federal Audit Clearinghouse reporting deadlines.

Recommendation: We recommend that management implement procedures to ensure timely coordination with auditors, especially during periods of leadership transition. Clearly defined internal timelines and accountability for providing audit documentation will help support timely completion and submission of future audits. Management's Response: Leadership recognizes the importance of timely Single Audit submissions and is implementing improvements in internal coordination and communication processes. The finance department is currently undergoing systems and procedural changes to ensure timely completion of the audit and compliance with federal requirements going forward.

Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation. During the prior audit periods, delays in completing the audit and submitting the required audit package resulted from organizational and operational challenges, which have recently resulted in changes in leadership and financial operations. The Organization has taken steps to strengthen its financial and compliance processes and will develop a formal audit compliance calendar that identifies all required milestones, responsible parties, and submission deadlines, in coordination with the organization's accountant, bookkeeper, and auditor. The CEO and the Board will monitor progress to ensure that future audit packages are submitted to the Federal Clearinghouse within the required timeframe.

Healthy Relationships California management will ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse promptly in conjunction with the external accounting firm.

Finding 2025-005 — Timely Submission of Single Audit Reporting Package Description of Finding: The preliminary audit reports that the Single Audit reporting package for the fiscal year ended December 31, 2024 was submitted after the September 30, 2025 deadline. The audit attributes the delay to issuance of the 2023 audit and completion of the 2024 trial balance, and states that the completed 2024 trial balance was not available until after the filing deadline. The finding is designated a repeat of 2024-006. Statement of Concurrence and Cause: Management acknowledges that the FY2024 Single Audit reporting package was submitted after the applicable deadline and accepts the recommendation to strengthen audit coordination and submission tracking. Management reports that a change in independent auditors contributed to the delay: the predecessor auditor did not provide documentation requested by the successor auditor in a timely manner, delaying commencement of the FY2024 audit. This delay subsequently affected the scheduling and progress of the FY2025 audit. WCAI recognizes its responsibility for monitoring audit completion and federal submission deadlines notwithstanding delays involving external auditors. Corrective Action: WCAI has strengthened coordination with the independent auditors. For each audit cycle, management will maintain a written timetable with target dates for year-end reconciliations, delivery of requested schedules, predecessor-to-successor auditor document transfers when applicable, fieldwork, draft review, governance review, and Federal Audit Clearinghouse submission. The CEO and CFO will track outstanding requests and follow up in writing on delayed documents; unresolved delays will be escalated promptly to the audit firm leadership and, when appropriate, the Board. Management will document revised milestones and contingency steps when auditor transitions or third-party delays threaten the filing deadline. Proof of submission and FAC acceptance will be retained. Responsible Party: Chief Executive Officer, working with the Chief Financial Officer and independent auditor. Implementation Status / Timeline: Enhanced audit coordination began during the FY2025 audit cycle. Written scheduling, outstanding-request tracking, escalation, and deadline monitoring are ongoing for the FY2025 and subsequent audit cycles. Effectiveness will be evaluated based on documented completion and timely filings. Monitoring and Evidence: Audit engagement and transition correspondence; predecessor-auditor document requests and follow-up dates; written audit timetable; outstanding-items log; dated deliverables; status meeting notes; escalation correspondence; revised milestones; completed Data Collection Form; and Federal Audit Clearinghouse submission and acceptance confirmation. Management Oversight and Verification Oversight: The Chief Executive Officer and Chief Financial Officer will review implementation and monitoring documentation, communicate significant exceptions to the appropriate governance bodies, and ensure follow-up is documented. The FY2026 audit will provide independent evaluation of whether the corrected procedures operated effectively during the period tested. Supporting records: FY2025 preliminary audit findings; FY2024 Corrective Action Plan; 2026 account reconciliations, grant accounting and cost-allocation schedules, reporting logs, auditor correspondence, and audit submission records, as applicable. Management Contact: Annette Tucker, Chief Executive Officer 201 Columbia Mall Blvd, Ste 91 Columbia, SC 29223 Email: atucker@wcai.org Direct Line : 803-712-4743

FINDING 2025-018: Audit Report Filing Deadline Response: The changes identified throughout the previous findings will support completion of the Single Audit in a timely manner. The SEFA and all related documentation will be included on the year-end checklist. In addition to the other changes, the Grant & Federal Funding Policy will include quarterly review of federal funding sources and grant status.

Finding 2025-003 Late Reporting and Noncompliance with Reporting Requirements Material Weakness Name of Contact Person: Nora Tom, President; Tribal Coordinator, Jacinta Martin Corrective Action Plan: The Stebbins Community Association will establish and implement a formal reporting compliance process to ensure that all required financial, programmatic, grant, and other regulatory reports are accurately prepared, reviewed, approved, and submitted by the applicable deadlines. Management will implement the following procedures: 1. Centralized Reporting Calendar The Association will establish a centralized reporting calendar identifying all required reports, including: • Report name and funding source; • Reporting period; • Due date; • Responsible employee; • Required management review; • Submission method; and • Date submitted. The calendar will be maintained and updated throughout the year. 2. Designated Responsibility A specific employee will be assigned responsibility for monitoring each reporting requirement. The assigned employee will be responsible for preparing the report and ensuring that it is submitted by the applicable deadline. 3. Management Review and Approval All significant financial and program reports will be reviewed by the Executive Director or designated management personnel before submission. The review will verify the accuracy and completeness of the information and compliance with applicable reporting requirements. 4. Advance Deadlines Internal deadlines will be established before the actual funding agency or regulatory deadline. Reports should generally be completed and submitted for management review sufficiently in advance to allow time for corrections or unforeseen delays. 5. Supporting Documentation Documentation supporting submitted reports will be maintained in an organized manner, including financial records, invoices, payroll records, program records, grant documentation, correspondence, and copies of submitted reports and submission confirmations. 6. Monitoring of Grant and Reporting Requirements Management will periodically review grant agreements, award documents, funding notices, and applicable regulations to identify reporting requirements and changes to reporting deadlines or submission procedures. 7. Late or Missed Reports If a report cannot be submitted by the required deadline, the responsible employee will immediately notify management. Management will contact the applicable funding agency, when appropriate, to request an extension or provide an explanation and establish a plan for bringing the reporting requirement current. 8. Follow-Up on Outstanding Reports Management will maintain a list of outstanding or pending reports and monitor them until completed and accepted by the applicable funding agency. 9. Staff Training Employees responsible for grant administration, accounting, financial reporting, and program reporting will receive training regarding reporting deadlines, applicable grant requirements, documentation standards, and submission procedures. 10. Ongoing Management Oversight The Executive Director will periodically review the reporting calendar and outstanding reports to ensure that reporting responsibilities are being completed timely and that identified deficiencies are corrected. Proposed Completion Date: The corrective action will be implemented immediately. The centralized reporting calendar and assignment of reporting responsibilities will be established for the current fiscal year.

Background: The delivery of the single audit was delayed due to staffing capacity constraints, competing administrative priorities, and the need for improved coordination in gathering audit documentation. AYUDA is committed to improving the audit preparation process to ensure the single audit is completed and submitted within the required timeframe. Corrective Actions: 5. Audit Planning Timeline • Action: Begin annual audit preparation earlier in the fiscal cycle, including the development of a detailed audit timeline and internal milestone deadlines. • Responsibility: Executive Management and Finance Department. • Timeline: To be implemented for the next audit cycle and maintained annually. 6. Document Preparation and Tracking • Action: Maintain a centralized audit request list and tracking system to ensure supporting documents are compiled timely and submitted to auditors as requested. • Responsibility: Finance and Administrative Staff. • Timeline: Effective immediately and ongoing. 7. Staff Training and Cross-Coordination • Action: Provide additional training and internal coordination to staff involved in grant compliance, audit support, and financial reporting responsibilities. • Responsibility: Administration and Finance Department. • Timeline: Training and coordination efforts to begin within 60 days. 8. Regular Communication with Auditors • Action: Schedule periodic status meetings with the auditors during the audit process to address open items promptly and monitor progress toward completion. • Responsibility: Finance Department. • Timeline: During each audit engagement, beginning with the next audit cycle. Conclusion AYUDA is committed to addressing these findings with urgency and transparency. Through the implementation of the corrective actions outlined above, management expects to strengthen financial oversight, improve compliance processes, and ensure timely completion of future audit requirements.

KVCOG did not have effective internal controls to help ensure timely and accurate preparation of financial information, including account reconciliations. As a result, management did not have the information necessary to complete the FAC filing within the timeframe required by 2 CFR §200.512(a)(1). The late submission of the Single Audit report to the FAC creates noncompliance with federal reporting requirements and increases KVCOG’s risk of administrative actions by federal awarding agencies. This may result in delayed acceptance of federal awards, imposition of grant conditions, or restrictions on access to federal funds until the report is submitted and accepted. Corrective Action: It is impossible to submit an annual audited report within 90 days of year-end. This would mean the audit with have to be completed and approved by 9/30/26. The best we can do in this case is be as efficient as possible in closing our reports and reconciling information to be prepared for auditors as soon as possible after year-end. For example, for fiscal year ending 6/30/26, we are not planning audit work until early to mid-November which is already past the deadline, with final reports probably not until the end of 2026 at the earliest. We can only do our best to be efficient. The only other option is to submit a preliminary internal unaudited reports noted as such. Regarding the data collection form and reporting package for FY24-25, we did not meet this deadline due to transition in financial staffing and the delay in being able to engage an audit firm. For FY25-26, we should be able to meet this deadline based on currently scheduled audit work (November) and this should be consistent for subsequent years. Responsible Party: Name: Diana Rafuse Title: Finance Director Phone: 207-453-4258 Anticipated Completion Date: 12/31/2026

Management agrees with the finding. The Director of Accounting has implemented a revised closing timeline and automated tracking for future FAC submissions.

Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN July 7, 2026 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2025 The findings from the December 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Federal Award Programs Audits Finding No. 2025-002: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with the finding and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.

CORRECTIVE ACTION PLAN Fighting Back Santa Maria Valley submits the following corrective action plan for the year ended June 30, 2025. The item identified on the Schedule of Findings and Questioned Costs for the year ended June 30, 2025 are discussed below. FINDINGS – FINANCIAL STATEMENT AUDIT 2025-01 Reporting and Internal Control Over Reporting Action Taken: The Organization has strengthened its reporting process by contracting with a qualified CPA firm to assist with bookkeeping and accounting, to ensure that reporting requirements can be met timely. Additionally, the Organization has engaged with a qualified audit firm to provide a Single Audit and assist with the submission of the audit report to the Federal Audit Clearinghouse in a timely manner. Name of Contact Person: Edwin Weaver Title: Executive Director Estimated Completion Date: Completed July 2026

COMTO was not informed of anything outstanding related to the federal single audit until September 30, 2026, which is that this document must accompany the filing. It was greed between COMTO and Auditor that the review would be complete by 9/15/2026. COMTO has not received any correspondence from Auditor until late on 9/30/2026, informing us of an update which we agreed and that it took the COMTO staff less than 15 minutes to complete on our financials. Auditor was provided with signed document on 9/30/2026. Meanwhile, any updates forwarded to Auditor between 9/15/26 and 9/30/26 could not have been used towards changing Auditor’s opinion and, therefore, could not have caused a delay in this report, previously approved by our Board in July 2026. Auditor was provided with initial Management Response dated 10/1/2026 then responded by adding 2025-005 Federal Awards Submission as an additional penalty. On October 1, 2026, Auditor received signed Management Response and then would not accept it without further documentation. This will not happen next year as a joint effort between COMTO and any prospective auditor.