Corrective Action Plans

Finding: 2024-002 Condition Found: FAC filing for fiscal year ended March 31, 2024 was submitted late. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The late FAC filing was primarily the result of delays in finalizing financial statements and staff turnover. Executive leadership has addressed these issues through the corrective actions implemented under Finding 2024 001, including strengthened monthly close procedures and improved oversight of financial reporting timelines. The organization has also participated in financial technical assistance hosted by HRSA. In addition, the Organization has formalized responsibility for monitoring Single Audit and Federal Audit Clearinghouse deadlines within finance leadership, with executive level oversight to ensure compliance. The Organization has also retained a fractional CFO to provide continuity, expertise, and accountability on an ongoing basis. Management expects these actions to result in timely and compliant FAC submissions in future reporting periods. Anticipated Completion Date: Already completed with anticipated timely filing of FY 2026.

Finding 2024-001 Internal Controls over Financial Reporting and Late Filing of Data Collection Form Corrective Action Plan: Kankakee County Community Services, Inc. has reorganized its fiscal department to strengthen compliance with regulatory accounting standards. The organization engaged an accounting firm to assist in updating and restructuring its accounting policies and procedures. An accounting calendar was established to guide the fiscal team in preparing and maintaining internal controls as well as reporting requirements. Additionally, the board of directors’ finance committee convenes on the fourth Monday of each month to review all fiscal operations. Person(s) Responsible: Mr. Anibal Vega Timing for Implementation: 3/1/2026

Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.

Management corrective action: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management has made Professional Services changes to ensure timely audit compliance moving forward.Expected completion date: 3/31/2027 Party Responsible: Joe Don Dunham, Director of Finance/,City Treasurer Contact Information: (918) 224-3040 jdd@sapulpaok.gov

In response to a finding identified in the City of Camden Redevelopment Agency’s Financial Statements and Independent Auditors’ Report for the year ending December 31, 2024 prepared by CRA. The CAP is pending Board approval. Finding Number: 2024-001: Auditing Procedures and Scope Criteria Management is responsible for timely and accurate financial reporting and submission of the audit report to the State of New Jersey and submission of the single audit report and data collection form to the federal audit clearinghouse within nine months of year end as per 2 CFR Part 200.512. Condition Identified: Delays and inaccuracies in reconciliations, adjustments, and year-end close procedures, resulting in the late completion of the annual audit and untimely filing of the single audit data collection form. These issues were compounded by deficiencies in internal controls over financial reporting, including a lack of review for budget to actual reporting—where budget activity was recorded as transactional rather than following a structured budget process—insufficient oversight of the cash to accrual process, inadequate review of general journal adjustments, and weak controls over grant reporting, including incomplete reconciliation of grant expenses to the general ledger. Collectively, these deficiencies increase the risk of material misstatements, non-compliance with grantor requirements, and limit management’s ability to make informed financial decisions. Corrective Action Plan • Implementation of a Year-End Close Calendar: Develop and adopt a comprehensive year-end close calendar with specific deadlines and responsibilities for each required task, including reconciliations, adjustments, and audit preparation. This calendar will be communicated to all relevant personnel at least 60 days before fiscal year-end. • Monthly Reconciliation Schedule: Enforce a standardized monthly reconciliation process for all key accounts (e.g., cash, receivables, payables, grants), to ensure that year-end tasks do not accumulate and can be completed efficiently and accurately. • Staff Training and Cross-Training: Provide targeted training for accounting and finance staff on proper reconciliation techniques, closing procedures, and audit requirements. Cross-training will also be provided to ensure continuity and reduce reliance on single individuals. • Audit Preparation Checklist: Create and utilize an internal audit prep checklist that is reviewed quarterly and finalized before year-end. This will ensure all necessary reports, schedules, and documentation are prepared well in advance of the auditor’s arrival. • Automation and Software Improvements: Evaluate and implement improvements in accounting software or systems to automate reconciliation reports and reduce the risk of manual errors. Posting of activity on an accrual basis at time of transaction with necessary adjustments for required cash postings resulting from accounting system adjusted to accrual basis and the entries reviewed and approved timely by finance staff segregated from the entry preparer. • Ongoing Monitoring: The Finance Director will perform monthly reviews of account reconciliations and tie out to monthly and quarterly grant reporting to assess timeliness and accuracy. Issues will be flagged early for resolution. • Consult with finance software provider to better utilize the module or switch to new software platform. • A Senior Accountant was hired in April of 2025. • While completing the 2024 audit, we have updated protocols to year end procedures as well as standard operating procedures. Responsible Person(s): Executive Director, Finance Director, and Senior Accountant Anticipated Completion Date: All corrective measures not already in progress will be implemented in February 2026 in preparation for the 2025 year-end close procedures and 2026 daily transaction activity.

Late Reporting (Significant Deficiency) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) in partnership with Ohio Alliance staff Corrective Action: Management will implement procedures to ensure timely completion and submission of future single audits in compliance with Uniform Guidance reporting deadlines. Corrective actions include: - Developing a formal annual audit timeline with clearly defined internal deadlines for financial statement preparation, SEFA completion, auditor fieldwork, and submission to the Federal Audit Clearinghouse. - Assigning responsibility for monitoring audit progress and compliance deadlines to designated management personnel. - Holding periodic status meetings with auditors to proactively address issues that could delay completion. Anticipated Completion Date: June 30, 2026

Corrective Action Plan: Management is fully committed to working with all funders to identify and obtain any covenant waivers as necessary. These actions will ensure that all financial statement reports, data collection forms, and reporting packages are submitted on time and in full compliance with applicable regulations.

The Library will implement procedures to timely identification and compliance with Single Audit Requirments. Federal Expenditures will be reviewed quarterly to determine whether the audit threshold has been met. A compliance calendar will be maintained to track all applicable federal reporting deadlines. When federal expenditures approach or exceed the threshold, management will engage the auditor early to ensure the Single Audit is completed and submitted within the required timeframe. These procedures are effective immediately and will apply beginning with the fiscal year ending December 31, 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.

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: 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.

Finding 2024-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: “The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of September 30, 2025.” Responsible Individuals: Board of Commissioners and Management Corrective Action Plan: Commission will implement procedures to begin the audit preparation work earlier in the calendar year to ensure reports are filed within the nine-month reporting deadline. Anticipated Completion Date: September 30, 2026.

To minimize the risk of this happening in the future, management will work with the auditor to establish reasonable timelines and create a regular meeting schedule amongst all parties involved to measure progress towards the filing requirement for a Single Audit. Management will closely monitor the dates/times as they relate to federal awards to meet all reporting and filing requirements.

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

Finding 2024-005: Significant Deficiency and Noncompliance over Subrecipient Monitoring Responsible Official’s Response and Corrective Action Plan We concur with the findings and acknowledge the significant deficiency and instance of noncompliance related to subrecipient monitoring. We are committed to strengthening internal controls to ensure full compliance with applicable federal requirements. During 2025, we implemented a corrective action plan that included the development and adoption of a comprehensive subrecipient monitoring policy and the establishment of standardized, documented procedures for the review of financial and performance reports. These actions are designed to create a consistent, risk-based, and fully documented monitoring framework that enhances accountability, reduces compliance risk, and ensures proper stewardship of federal funds. We remain committed to continuously improving our processes and maintaining compliance with all applicable regulations moving forward. Planned Implementation Date of Corrective Action Plan November 2025 Person Responsible for Corrective Action Plan Natésha Johnson, Director of Finance and Administration Dr. Felecia Nave, President and Chief Executive Officer

Finding 2024-003: Reporting - Timely Submission of Financial Reports – Noncompliance and Significant Deficiency in Internal Control over Compliance Name of Contact Person: Courtney Hoiby, Interim Finance Director Corrective Action Plan: The Borough has engaged accounting resources and staff with the appropriate time and expertise to expedite the completion of future financial reports. Completion Date: September 30, 2026

Management remains committed to full compliance with federal reporting requirements. Once all outstanding filings are brought up to date, we will ensure that future submissions are completed within the required deadlines.

The City intends to implement procedures to ensure timely account reconciliations which will facilitate timely audit submission.