Corrective Action Plans

Name of auditee: Family Planning of South Central New York, Inc. TIN: 16-1005972 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2024 - December 31, 2024 CAP prepared by: Thomas Artale Thomas.Artale@FSPCNY.org Finding 2024-001 Corrective Action Plan The Organization acknowledges and is aware of this finding. Management will confirm their subrecipient status with all funding sources.

Finding: 2024-003 - Late Completion of the Single Audit and Submission of the Reporting Package and Data Collection Form Finding Type: Noncompliance. Repeat Finding: Yes; prior-year finding 2023-002. Auditor Description of Condition and Effect: The Organization’s Single Audit for the six-month period ended June 30, 2024, was not completed by the March 31, 2025 deadline. The audit was completed on May 12, 2025, 42 days late; consequently, the reporting package and data collection form were not submitted to the Federal Audit Clearinghouse within the timeframe required by 2 CFR § 200.512(a)(1). The delay resulted from the fiscal year-end change and the absence of a sufficiently detailed transition, closing, reconciliation, and audit-readiness plan. Auditor Recommendation: Management should establish and monitor a formal year-end closing and audit-readiness plan that assigns responsible individuals and interim completion dates for account reconciliations, financial reporting schedules, federal award information, and other audit support. Progress should be monitored, delays addressed promptly, and significant matters communicated to those charged with governance and the auditors sufficiently in advance of the Federal Audit Clearinghouse filing deadline. Management Response and Corrective Action Planned: Management concurs with the finding and recommendation. Now that June 30 is the Organization’s recurring fiscal year-end, management will implement a formal annual closing, audit-readiness, and Federal Audit Clearinghouse submission process as follows: • Maintain a written calendar beginning before fiscal year-end that identifies each close, financial-reporting, Schedule of Expenditures of Federal Awards, audit-support, governance, and Federal Audit Clearinghouse task; the assigned preparer and reviewer; and interim and final due dates. • Complete and independently review account reconciliations, year-end entries, grant schedules, and other requested audit support according to the calendar, with unresolved items tracked in a centralized open-items log. • Meet with the external auditors before year-end to establish the audit timeline and requested-information deadlines, and update the plan promptly when significant transactions, staffing changes, or other risks to timely completion arise. • Monitor progress at least biweekly after year-end. Missed interim dates and unresolved matters that could affect the filing deadline will be escalated to senior management and those charged with governance, together with a recovery plan. • Assign a senior-level management representative to review and certify the data collection form, authorize submission of the reporting package, and verify and retain evidence of Federal Audit Clearinghouse acceptance by the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period, as required by 2 CFR § 200.512(a)(1). Management will retain documentation supporting implementation and will periodically evaluate whether the corrective action is operating as designed.

Finding 2024-008 – Late Single Audit Filing Submission Contact Person: Gary Kloosterman, Village Manager Planned Corrective Action: The Village will implement a compliance calendar and internal procedures to monitor audit timelines, ensure timely year-end close, and support future on-time Single Audit filing. Anticipated Completion Date: March 31, 2026

Organization’s response: The Organization concurs with the finding and will implement our recommendation immediately. Corrective Action Plan: The Organization will implement enhanced internal controls over compliance with federal award requirements by establishing a formal compliance calendar that includes all key reporting deadlines, including audit and FAC submission requirements. Responsibilities for each compliance requirement will be clearly assigned to specific personnel. Management will monitor the calendar regularly to ensure all deadlines are met. Additionally, the Organization will implement a review process to ensure submissions are accurate, complete, and timely. Contact: BreNita Jackson, Executive Director

Northern Rocky Mountain Economic Development District (NRMEDD) agrees with the recommendation. The delay in filing the 2023 and 2024 reporting packages resulted from the late receipt of prior audit findings and the unexpected termination of services by the previous audit firm. Despite diligent efforts to secure a new firm, NRMEDD encountered a significant shortage of auditors willing to service small non-profits with complex federal compliance requirements. To ensure future compliance with 2 CFR 200.512(a), NRMEDD has established a long-term partnership with Amatics CPA Group to stabilize the audit cycle and ensure all future reporting packages are submitted to the Federal Audit Clearinghouse within the required regulatory timeframe.

Management should establish a compliance tracking calendar and coordinate more closely with external auditors to ensure draft reports and final data collection forms are processed prior to statutory deadlines.Management agrees with the finding and will implement a tracking system to ensure future filings are completed on time.

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: Tecumseh Road Senior 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.

Finding #2024-001 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: Tecumseh Road Senior 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.

Views of Responsible Officials and Planned Corrective Actions: Management accepts this finding. To prevent recurrence, LYRIC will: (1) assign a designated staff member and a contracts manager the responsibility for federal audit compliance monitoring, including tracking cumulative award expenditures throughout; (2) establish an annual federal expenditure calendar that flags when spending approaches the $750,000 threshold; (3) maintain a reporting timeline aligned with FAC submission deadlines, including the nine-month post-fiscal-year-end deadline; and (4) engage its audit firm at the start of each fiscal year to plan audit scope and timing, ensuring the Single Audit can be completed within the required timeframe. Uniform Guidance applicability training will be provided to staff as needed. Management also agrees with the non-submission of performance reports. LYRIC will take the following corrective actions: (1) develop a comprehensive grant reporting calendar for all active federal awards, identifying each required report type, submission deadline, and the staff member responsible for preparation and submission; (2) designate a program staff lead for the federal award reporting, with mandatory review by the Contracts Manager and Director of Finance prior to each submission; (3) implement an internal check-in to review upcoming reporting deadlines across all grants; and (4) submit any outstanding reports to the authorities as promptly as possible and proactively communicate with the assigned program officer regarding the delayed submissions to mitigate any compliance impact. Responsible Official and Position: Ana Rubio, Director of Finance, and Laura Chavez, Contracts Manager Expected Implementation Date: July 1, 2026

Reference Number: 2024-002 Finding Title: Delays in Financial and Single Audit Reporting Management's Response Management concurs with the finding and acknowledges that this is a repeat finding classified as a material weakness and material noncompliance. The delays identified in the completion of StanCOG's financial statements and Single Audit reporting were the result of significant deficiencies in historical financial reporting processes that developed over multiple fiscal years. During the period under audit, StanCOG experienced complete turnover within its Finance Department, resulting in the loss of institutional knowledge and limited continuity in accounting operations. In addition, documented financial procedures were either incomplete or not consistently followed, resulting in delayed reconciliations, incomplete accounting records, and the inability to provide timely support for the external audit process. These conditions were further compounded by the extensive effort required to reconstruct multiple years of financial records, resolve historical accounting discrepancies, and complete outstanding reconciliations before the audit could proceed. As a result, the financial statement audit and Single Audit reporting package could not be completed within the required regulatory timeframe. Because the audit itself was significantly delayed, this finding is reported as a repeat finding. StanCOG has recently hired a new Finance Director and new Executive Director to lead the organization's financial recovery efforts and strengthen its internal control environment. Management has begun evaluating existing financial processes and is implementing corrective actions designed to improve the timeliness and accuracy of financial reporting and ensure compliance with applicable federal reporting requirements. Management is implementing, or plans to implement, the following corrective actions: • Develop and maintain a formal month-end and year-end financial closing calendar with clearly defined deadlines and assigned responsibilities. • Develop and document standardized financial close procedures and workflows for key accounting and reporting activities. • Perform recurring reconciliations of all significant balance sheet accounts throughout the fiscal year to minimize year-end adjustments and facilitate a timely close. • Establish documented management review procedures to monitor the timely completion of reconciliations, financial reporting, and audit support activities. • Improve coordination and communication with external auditors by identifying required schedules and supporting documentation earlier in the audit process. • Strengthen management oversight of the financial reporting process by regularly monitoring progress toward key reporting deadlines and addressing issues as they arise. • Continue rebuilding the Finance Department by establishing sustainable processes, cross-training staff, and improving documentation to promote continuity and long-term compliance. Management recognizes the importance of timely financial reporting and compliance with federal Single Audit requirements. While this finding reflects historical conditions that developed over multiple fiscal years, StanCOG is committed to implementing sustainable financial management practices and strengthening its internal control environment. Management believes these corrective actions will improve the timeliness, accuracy, and reliability of future financial reporting and help ensure compliance with all applicable regulatory requirements.

Planned Corrective Action: Valley Health Associates will ensure accounting methods are consistent and include proper documentation. And, immediately ensure reports are submitted in a timely manner for the Medi-caid program.

Corrective Action: Iglesia de Dios Pentecostal, M.I. has implemented procedures to strengthen its audit planning and federal compliance process to ensure that future program-specific audit reporting packages are submitted within the deadlines established by 2 CFR §200.512(a).S pecifica lly, management will: 1. Establish an annual compliance calendar identifying all federal reporting deadlines, including the due date for submission of the program-specific audit reporting package to the Federal Audit Clearinghouse (FAC). 2. Begin the auditor procurement or engagement renewal process sufficiently in advance of the fiscal year-end to allow adequate time for audit planning, fieldwork, report issuance, and timely submission of the reporting package. 3. Assign responsibility to a designated management official to monitor compliance with the audit timeline, communicate periodically with the independent auditor regarding the status of the engagement, and ensure that all required documentation is submitted on time. 4. Review the compliance calendar periodically throughout the year and document management's monitoring activities to ensure all critical milestones are met. Management believes these measures will significantly reduce the risk of future delays and will promote continued compliance with federal audit reporting requirements

Bear Paw Cooperative federal ID 81-0445802 <PO <Box 1449 - 421 Ohio Street - Chinook, Montana 59523 - 406/357-2269 - 'Fax: 406/357-2517 August 19, 2026 RE: Response to FY2024 Audit Finding View of Responsible Officials: The Cooperative acknowledges the audit finding related to the late completion and submission of its audit and recognizes the importance of maintaining compliance with all applicable audit requirements and deadlines. The delays that resulted in the finding were initially attributable, in significant part, to the lack of available staffing and resulting delays within the Cooperative's previous auditing firm that delayed the completion of the FY2022 audit and subsequent audits thereafter. Despite efforts to obtain the required audit work in a timely manner, the circumstances resulted in the audit falling outside of the required timefran1e. The Cooperative has taken corrective action to address the underlying issue and has worked diligently with a new auditing firm to bring the Cooperative's audits current and back into compliance. Through this effort, the Cooperative successfully completed its FY2023 audit in April 2026 and is now completing the FY2024 audit. The Cooperative has maintained ongoing communication and coordination with the new auditing firm throughout this process to ensure that outstanding audit requirements are addressed and that future audits are completed within the required statutory and regulatory timeframes. The Cooperative appreciates the opportunity to address this finding and remains committed to full compliance and continuous improvement in its financial oversight and reporting practices. Sara G. Tempel, Director Bear Paw Cooperative PO BOX 144 August 19th, 2026 RE: 2024-002 Cash Overdraft View of Responsible Officials: This letter is in response to the finding regarding overdrawn cash accounts. We are implementing corrective actions to ensure compliance moving forward. Bear Paw Cooperative agrees with the audit finding and recommendation. The negative cash balance in the Miscellaneous Programs Fund (315) was primarily the result of timing differences between expenditures incurred during fiscal year 2024 and the receipt of IDEA grant reimbursements. The Cooperative had incurred allowable grant expenditures but had not yet received all related grant disbursements as of June 30, 2024. The negative cash balance in the lnterlocal Agreement Fund (382) resulted from expenditures exceeding the fund's available revenues and other financing sources during the fiscal year. Bear Paw Cooperative recognizes the importance of maintaining adequate cash balances within each fund and complying with GASB requirements and applicable Montana statutes. Going forward, the Cooperative will strengthen its monitoring of fund cash balances, particularly as year-end approaches. Bear Paw Cooperative will also work to ensure that expenditures are not incurred in excess of available resources for funds subject to applicable expenditure limitations. These procedures are intended to improve cash-flow monitoring, ensure appropriate financial reporting, and prevent negative fund cash balances in future fiscal years Sincerely, Amanda Miller District Clerk Bear Paw Cooperative/Chinook Public Schools PO BOX 14-4 X: 406-357-2517 August 19th 2026 RE: Miscellaneous Fund Tracking and Accounting View of Responsible Officials: Bear Paw Cooperative agrees with the finding and recommendation. Bear Paw Cooperative has implemented procedures to improve the monitoring of cash and program balances. The Cooperative will perform monthly reconciliations of the grant/project balances to the County Treasurer's cash balance and will review cash balances by fund and project reporter code (PRC) throughout the year. These reconciliations will assist management in identifying potential cash shortfalls and discrepancies in program balances before year-end. We believe these procedures will provide better oversight of individual program cash balances, improve the accuracy of financial reporting, and reduce the likelihood of negative cash balances at year-end. Sincerely, Amanda Miller District Clerk Bear Paw Cooperative/Chinook Public Schools BEAR PAW COOPERATIVE PO BOX 1449 . CHINOOK, MT 59523 . 406-357-2269 . FAX: 406-357-2517 August 31st 2026 RE: Auditee Response – 2024-004 Proper Uses of Revenue and Funds Bear Paw Cooperative agrees with the audit finding and recognizes the importance of ensuring that revenues and expenditures are recorded in the appropriate fund and that each fund is used only for its designated purpose. The $13,502 identified in the audit resulted from revenue being coded to the Retirement Fund rather than the Interlocal Agreement Fund. This resulted in the Retirement Fund cash and revenue being overstated and the Interlocal Agreement Fund cash and revenue being understated. Management acknowledges that the error was a result of incorrect fund coding when the revenue was recorded. To prevent similar errors in the future, the Cooperative will implement the following procedures: • Revenue receipts will be reviewed at the time of entry to verify that the revenue is being recorded in the appropriate fund and account. • Supporting documentation will be reviewed to determine the designated purpose of each revenue source before the transaction is posted. • Fund coding will be reviewed periodically to identify and correct any transactions that may have been recorded in an incorrect fund. Bear Paw Cooperative will continue to monitor fund activity and ensure that revenues and resources are maintained separately and used for their intended purposes in accordance with applicable GASB requirements and the School Accounting Manual. Sincerely, Amanda Miller District Clerk Bear Paw Cooperative/Chinook Public Schools

Views of Responsible Officials: Upon assuming financial leadership in 2026, the new VP of Finance inherited the 2023 audit in a state of significant delay. The commencement of the 2023 audit was delayed due to the backlog of incomplete prior year audits that required resolution before the current year engagement could begin, RoboNation had also transitioned to a new audit firm for the 2023 audit, the compound effect contributed to extended timelines and completion delays. Management has implemented the following corrective actions: RoboNation has restored its relationship with its previous audit firm, which has enabled more efficient audit execution and improved communication. The 2023 audit was completed in early 2026, and the 2024 audit was completed on an accelerated timeline. Timelines have been discussed and agreed with the auditors and management for the 2025 audit which positions RoboNation to return to compliance with Federal reporting deadlines. The audit is targeted for completion by September 30, 2026, placing the Data Collection Form submission well within the required deadline. Additionally, management is implementing standardized monthly reconciliation procedures, formalized account close processes, and enhanced financial reporting capabilities that will enable future audits to be executed more efficiently. RoboNation is targeting completion of the 2026 audit in Spring 2027, which will establish a sustainable, predictable audit cadence aligned with Federal compliance requirements.

The County acknowledges the delay in submitting the Data Collection Form within the required timeframe. The delay was primarily attributable to unresolved financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system. Additional time was necessary to resolve these issues and ensure accurate financial information was provided for the audit and subsequent filing. The County continues to strengthen reconciliation and year-end closing procedures and refine processes within Workday. With these improvements, the County anticipates the 2025 audit and related filings will be completed within the required timeframes.

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to provide ongoing accounting, financial reporting, and year-end close support. This includes the implementation of formal month-end and year-end close procedures, including account reconciliation processes and review of financial reporting. These procedures are intended to improve audit readiness by ensuring financial records, reconciliations, and supporting schedules are prepared and maintained throughout the year, enabling the annual audit and related federal reporting requirements to be completed and submitted by required deadlines.

The Authority recognizes the importance of timely Single Audit submissions to maintain compliance and low-risk auditee status. Delays in completing the audit process affected the FY2024 and FY2025 cycles, and residual timing challenges may impact the FY2026 deadline. To address this matter, the Authority has implemented process improvements including a formal Single Audit calendar, monthly progress monitoring, and cross-training of staff. These measures are intended to support full compliance beginning with the FY2027 audit cycle.

Strengthened internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implemented a detailed closing schedule and tracking process to monitor deadlines, beginning with monthly financial close procedures and year-end close preparation by March 31, 2026. Ensured adequate staffing or external support during the financial statement preparation and audit process, including retention of qualified accounting consultant by April 30, 2026. Began conducting periodic reviews to confirm compliance with federal Single Audit submission deadlines, with Executive Director oversight of audit progress reports by May 31, 2026. In the process of prioritizing completion of the outstanding audit report for fiscal year 2025 with an aggressive timeline: 2025 audit by December 31, 2026. In the process of establishing year-round audit preparation procedures, including monthly reconciliations, quarterly financial reviews, and ongoing documentation organization to prevent delays.

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over monthly reconciliations. Completion Date – 12/31/26

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date: Immediately

2024 – 010 – Late Submission of Audit Report The Institution concurs with this finding. With new leadership and administration, Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to completing and submitting the audit. Arkansas Baptist College has a new CFO and controller. These measures will ensure stability and a timely audit.

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: Riordan School Housing Development Fund Company, Inc. 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.

Finding #2024-001 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: Riordan School Housing Development Fund Company, Inc. 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.

Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely (Capital Advance): ALN 14.157: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Smokey Hollow 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.

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting of report submissions. Completion Date – 12/31/26