Corrective Action Plans

District will work closely with external auditors with an initial calendar to meet the required deadline for next year’s (fiscal year 2025) audit.

City Management’s Response: Due to the financial statement and single audits not being finalized until April 30, 2025, the City was unable to submit the Data Collection Form by the deadline. The City anticipates the audit being completed ahead of the deadline for the fiscal year 2025 filing. Anticipated completion date: March 31, 2026 Contact person: James Remington, CPA Deputy Finance Director

Corrective Action: We will create an end of year checklist to ensure timely submission of data collection form in the future. As of 4/21/2025, all Federal Audit Clearinghouse data collection forms have been submitted.

Finding 2024-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collections will then be uploaded to the federal clearing hours before the 9-month deadline or within 30 days of the audit report being issued. Proposed Completion Date: May 31, 2025

April 28, 2025 Person responsible: Kevin Heslop, Executive Vice President of Finance Fiscal Year Ended June 30, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.044, 93.045 and 93.053 Special Programs for the Aging - Title III, Part B, Grants for Supportive Services and Senior Centers Special Programs for the Aging - Title III, Part C Nutrition Services Nutrition Services Incentive Program Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action The late submission was due to delays in the year-end financial closing process. While the audit was substantially complete, finalization and report preparation took longer than anticipated due to staffing limitations and the volume of reconciliations required. All corrective measures will be fully implemented during the FY2025 audit cycle to ensure timely submission. To prevent recurrence, the following corrective actions are being implemented: Audit Preparation Calendar: An internal audit timeline with clear deliverables and deadlines has been established to ensure all documentation is completed well ahead of the required submission date. Dedicated Oversight: A designated finance team member will coordinate directly with the audit firm to track progress, resolve outstanding items promptly and avoid unnecessary delays. Earlier Engagement: The audit engagement letter will be executed earlier in the fiscal year to allow for an extended timeline for fieldwork and review.

Finding 2024-001: Late Audit Submission Synopsis of Finding The fiscal year audit and reporting package is being submitted after the required due date. Management’s Response Sonoma CAN has contracted with One Abacus to support design and implementation of procedures to maintain real time reconciliation and improve accuracy of data as it is entered into the general ledger. Additionally, we have replaced several internal roles with more qualified individuals for the coming year. Contact Person Responsible for Corrective Action: Johnny Nolen, COO + CFO Anticipated Completion Date: 7/1/2025

Identifying Number: 2024-002 Finding: Late submission of the Single Audit to the Federal Auditing Clearinghouse The Single Audit package for the College’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The College’s fiscal year 2024 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time frame. Corrective Actions Taken or Planned: The College will work with its outside auditors to develop an appropriate timeline for the completion of future audits on a schedule that allows for timely filing of the Single Audit Person Responsible: Alexander Guroff, aguroff@knox.edu Anticipated completion date: May 2025

Management concurs with the finding. The new ERP system implementation and first year of operations resulted in delays in timely preparation for the audit. In addition, the unexpected loss of the audit liaison contributed to further delay. The University has begun strengthening its year-end financial reporting and audit preparation processes. Items that can be compiled prior to year-end will be identified and the compilation of those items will begin. Areas that presented challenges during the FY 24 audit will be given special attention in advance. Lastly, audit assignments will be delegated to improve response efficiency. A detailed closing schedule has been developed. Staff duties and responsibilities have been reassigned and repurposed to improve processing timelines and audit preparation. The audit timeline will be monitored more closely to ensure timely responses to audit requests that support the timely completion and issuance of the audit to meet Uniform Guidance timeline requirements.

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Management will improve accounting and financial reporting policies and procedures to include the timely issuance of the financial statement and the uniform guidance report. IMPLEMENTATION DATE March 31, 2026 RESPONSIBLE PERSON Paola Rosario CPA, CFO

Finding 2024-002: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on December 5, 2024. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.

The management team will establish a system for monitoring all required reporting deadlines. This system will be designed to track the filing requirements for each grant and contract, ensuring that deadlines are clearly identified and adhered to. The Chief Operating Officer will be designated as the authority responsible for overseeing the monitoring process. They will review the monitoring list on a regular basis, ensuring that all required reports are filed in a timely manner. The grant team will institute regular compliance reviews to assess our adherence to reporting deadlines and identify any areas for improvement. Our management team has engaged with a new external accountant to ensure the audit prep is completed in a timely manner

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.

Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.

Views of Responsible Officials and Planned Corrective Action The County submitted the Single Audit to the Federal Audit Clearinghouse as soon as it was is completed and released by the New Mexico Office of the State Auditor for the fiscal year ending June 30, 2023. Finding resolution timeline: As soon as the fiscal year 2024 audit is released by the New Mexico Office of the State Auditor. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager

Tulsa Public Schools concurs with the finding regarding the late submission of the Single Audit package for the fiscal year ended June 30, 2024. The delay was due to the district's external auditors requesting additional time to complete extended testing and audit procedures prompted by the findings in the Oklahoma State Auditor and Inspector (OSAI) report. While this situation was outside the district’s direct control, the district recognizes the importance of timely federal reporting and is implementing a corrective strategy to mitigate future risks of noncompliance. Going forward, the district will revise its audit readiness timeline to account for possible additional audit procedures or investigative follow-up. The Director of Accounting will coordinate more proactively with external auditors to communicate any potential delays and ensure resource availability for timely completion. The district is committed to submitting its FY2025 Single Audit package on or before the required deadline and ensuring continued transparency in its federal compliance reporting. Tulsa Public Schools is committed to full compliance and confirms that the FY2024 Single Audit package will be submitted to the Federal Audit Clearinghouse no later than April 30, 2025. Owner: Vonnita Edwards, Financial Reporting Manager

Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.

The Town will put in place a process for more accurate year-end closing and financial statement preparation. Management will work with the auditor to identify and correct the problematic areas.