Corrective Action Plans

This years single audit was not sent timely due to the transition in the finance department and an oversight by staff and our auditors. This report should have been filed timely but we did not start working on the single audit until well after the fiscal year-end. This is an oversight that cannot happen again.

Name of contact person: Craig Hughes, Executive Director Corrective Action: Finance procedures will be updated to include submission confirmation of the reporting package to the Federal Audit Clearinghouse. Proposed Completion Date: January 31, 2026.

Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.

The Organization will reinforce its filing control environment by implementing a documented reporting calendar and assigning responsibility to finance leadership for reviewing and certifying timely submission of future single audit reporting packages.

We acknowledge that the absence of an on-site Chief Financial Officer has presented considerable challenges in ensuring compliance with the timely completion of audits and data collection initiatives. In response to this issue, we are pleased to announce the appointment of a qualified on-site CFO who will oversee our financial operations. Furthermore, our Fiscal team will also be present in the office to enhance our financial management practices. The introduction of the new CFO, along with the support of the Fiscal Department, will significantly improve our capacity to meet compliance requirements and deadlines. This change will enable us to optimize our financial processes more effectively. We remain committed to maintaining a high standard of compliance and ensuring that all necessary submissions are completed promptly.

Finding 2025-001: Significant deficiency in internal controls over compliance and immaterial noncompliance Corrective Action Planned: Connected Lane County updated internal control processes, approved by the board on 05.21.25, which significantly reduced year end processing delays and the number of corrections needed to complete the audit. The audit for fiscal year 2025 ending on June 30, 2025 was completed within seven months of the end of the fiscal year. Person(s) Responsible: Jesse Nelson, Executive Director and Mary Bell, Finance Manager Anticipated Completion Date: 09.01.2025

Name of auditee: B'nai B'rith Housing of New Haven, Inc. HUD auditee identification number: 017-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001: Comments on the Finding and Each Recommendation For the years ended June 30, 2024 and June 30, 2023, the Corporation did not submit the Data Collection Form (SF-SAC) to the Office of Management and Budget (OMB) as required by Uniform Guidance section 2 CFR 200.512. The Corporation should submit all future Data Collection Forms in the required time frame. Action(s) Taken or Planned on the Finding Agree. Management concurs with the recommendation and notes that the Data Collection Form will be submitted timely moving forward.

Condition Found: Per the federal Audit Clearinghouse records, the Village's Data Collection Form for the fiscal year ending April 30, 2024, was submitted April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. Corrective Action Plan: The FY25 Coal City Data Collection Form shall be submitted in a timely fashion due to the annual audit having been completed within a time period allowing the filing to occur prior to January 31, 2026 deadline. Responsible Person for Corrective Action Plan: The Finance Manager shall ensure filling of the correct documentation is made and submitted to the Federal Audit Clearinghouse regarding the FY25 Audit. Implementation Date of the Corrective Action Plan: December 31, 2025

Name of Contact Person: Rance Phillips, Mayor. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection form will be filed in a timely manner. Proposed Completion Date: Immediately.

Corrective Action Plan (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. Plan to Monitor Completion of CAP: The School Board will be monitoring this corrective action plan.

The Village has taken steps to ensure that the Village’s Single audit for the year ended April 30, 2025 is filed with the Federal Audit Clearing House in a timely manner. The Village will continue to perform these procedures as part of its annual financial statement preparation process in future years.

Corrective Action: The organization has established a compliance calendar with automated reminders to ensure all reporting deadlines are met. Additionally, the Executive Vice President has been authorized as an alternate signer for this report to prevent delays caused by signature requirements. Responsible Party: Jeremy Ashbaugh, Director of Finance Anticipated Completion Date: Corrected.

The Company will work with the audit firm to ensure the data collection form is filed timely in the future. The late filing was an oversight as the single audit package was not filed within 30 days after the receipt of the audit report, but prior to the nine-month deadline of February 28, 2025. Anticipate completion by 12/31/2025.

Finding #2025-001 Current 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: Clayton Improvements Association, LTD. 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 Kristi Dippel, Executive Director, at (315)686-3212 x2.

Finding 2025-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically:  The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F.  The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Management Response: Management plans to develop and implement an internal audit compliance calendar with clearly defined submission deadlines for all audit-related deliverables, including due dates for the FAC and RD and Create an internal checklist and sign-off process to confirm that each audit deliverable has been submitted to all required agencies and portals. Status: In progress Anticipated Completion Date: Estimated 2025

View of Responsible Official and Corrective Action The delay in the submission of the Data Collection Form was a direct result of the audit team moving to a new accounting firm and a miscommunication as to which firm was going to assist with the completion of the Data Collection Form. Management has taken steps to ensure that the Data Collection Form for the year-ended June 30, 2025 will be submitted timely. Upon identifying the late submission, management immediately completed the submission of the 2024 Data Collection Form and reporting package on August 12, 2025.

View of Responsible Officials: ICMEC experienced delays in completing the audit due to the accounting for a closure of a consolidated overseas entity (ICMEC Australia). As this entity has been discontinued, ICMEC anticipates completing the single audit timely moving forward.

The delay in submission of the December 31, 2024 Single Audit reporting package to the Federal Audit Clearinghouse by the due date is a direct result of the delays in completion of the December 31, 2024 audit, which were caused by the deficiencies outlined in Finding 2024-001. Management believes that the outsourcing of critical accounting functions will help ensure that PCRI’s records are reconciled in a timely manner which will allow for the Single Audit to be submitted by the due date 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.

Finding Reference Number: MW2024-001 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: CUAHSI is behind on submitting an audit for fiscal year (FY) 2024. Management has made clearing this backlog its highest priority and the FY 2025 package will be filed on or before the deadline of September 30th, 2026. Recent upgrades to the accounting system, the hiring of inhouse finance staff, and revised closing procedures are designed to streamline and accelerate future audit preparation so that all subsequent audits are filed by the required deadlines. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339) 221-5400 • Email: msabino@cuahsi.org Projected Completion Date: 2026-09-30

Views of Responsible Officials of Auditee: Management doesn’t agree or disagree with the finding but realizes a delay in completing and submitting the Single Audit reporting package was primarily the result of limited staffing resources and competing operational demands during the fiscal year, which impacted the timely completion of financial reporting and related compliance activities. The City recognizes the importance of meeting the submission deadlines established under Uniform Guidance 2 CFR 200.512 and is taking corrective action to prevent recurrence. Specifically, management is implementing a more structured audit preparation schedule, enhancing coordination with external auditors, and designating additional resources to support the Finance Department during the audit process. These actions are intended to ensure that future audit engagements are completed and submitted to the Federal Audit Clearinghouse within the prescribed timeframes.

Views of Responsible Officials: Management agrees and will plan to submit the June 30, 2025 Single Audit by March 31, 2026.

Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.

The Richland-Lexington Airport District respectfully submits this corrective action plan for the audit finding during the 2024 year-end audit. The management of the Richland-Lexington Airport District agrees with Item 2024-001 as presented in Section III- Federal Award Findings and Questioned Costs. The challenges associated with both roles and the time required to select the District’s next permanent Chief Executive Officer resulted in a delay in completing the audit of the District’s financial statements for the year ended December 31, 2024. The Richland-Lexington Airport Commission selected Mr. Christopher White, AAE as the District’s Chief Executive Officer and Mr. White assumed his new duties with the District on January 4, 2026. As of this date, the Chief Financial Officer was relieved of the Interim Chief Executive Officer duties and has completed all actions necessary to reconcile the general ledger and finalize the District’s Annual Comprehensive Financial Report (the “ACFR”) for the year ended December 31, 2024. The “full-staffing” status of the District’s senior management team will allow for the proper allocation of personnel resources to ensure the timely production of the ACFR and District’s Data Collection Form and Reporting Package in subsequent years.

Corrective Action Taken: Controls have been put in place to ensure proper determination of audit requirements and timely completion of future single audits.

Finding #2024-002 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: The Mount St. James Apartments 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 John Lutz, Vice President of Financial Strategy, at (315) 424-1821.