Corrective Action Plans

The Municipality is working diligently to publish its statements on time. In 2025 the Municipality published two audited statements (2022 and 2023) and the 2024 audited statements are expected to be published in January 2026. The 2025 audited financial statements will be published on time.

Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting and assigning responsibility for tracking and ensuring timely submission of reports. Views of responsible officials and planned corrective actions: Management agrees with the recommendations. Management will implement appropriate internal control procedures. Anticipated Completion Date: January 31, 2026.

The City of Rose City, Texas’s Council has reviewed the findings indicated as 2024-001 and 2024-002 and agree with the findings. The Council adopted controls to ensure that the City will comply in all material respects with its reporting requirements as per the Texas Local Government Code and the Uniform Guidance 2 CFR 200. In addition, the Council has further involved the outside independent accounting firm to assist the City in its accounting and monitoring activities.

The District acknowledges that the fiscal year 2024 Single Audit was not completed within the nine-month deadline. Fiscal year 2024 was the District’s first year meeting the expenditure threshold requiring a Single Audit, and staff were not previously aware that the Single Audit shared the same nine-month reporting requirement as the annual financial statement audit. The District is implementing procedures to prevent recurrence, including obtaining additional training on Single Audit requirements and updating internal reporting calendars to ensure timely completion in future years. The District is committed to compliance with all federal and state reporting requirements moving forward.

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.

Name of Contact Person: Robin Ward Corrective Action Planned: Due to turnover of the start up of the Organization's rental operation, the accounting for the for the rental properties was performed by the managment company. The Organization was unable to have the annual audit completed within the required timeframe, and subsequently was late in submission of the FAC report. The Organization has contracted with the management company's accountants to combine all the accounting into one set of records and to conduct audit preparation and other financial services as requested. The Organization will work on getting financial information in a timely fashion and submit the reporting package in accordance with the guidelines. Anticipated completion date: May 2026.

Management is aware of and accept full responsibility for the delay in completing the single audit in a timely manner. Management has taken steps to improve and streamline audit preparation and will work closely with our auditors to expedite the audit process. These steps will allow a timely completion of the audit and subsequent issuance of the single audit financial statements.

Federal Agency: Various Federal Program Name: Extension Services at 1890 Colleges, Scholarships for Students at 1890 Institutions, Education Stabilization Fund, Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program Assistance Listing No.: Various Recommendation: We recommend the University implement and maintain an effective system of internal controls over timely submission of the single audit reporting package. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of staffing turnover in the Finance area, the University engaged consulting support to assist in readying for financial statement preparation and the audit of fiscal years ending 6.30.23 and 6.30.24, with oversight from the University management. The University has developed a fiscal year-end close process that includes submission of the single audit report. Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller Planned completion date for corrective action plan: Complete

The grant application process is being revised to include a Finance Department signature which will allow for a comprehensive list of potential grants to be maintained for review in the period end financial reporting process.

Management will ensure that the single audit and all necessary addendums and reports are filed on time. Executive Director Kyle Stewart will be responsible for ensuring that accurate information necessary for the audit is available in a timely manner.

The Board of Supervisors will improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end.

The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely, and audited within 9 months after year-end.

2024-007 Late Single Audit Submission CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will work with the auditors to correctly record and follow the statute. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator

Western-Washtenaw Area Value Express, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan, 2425 E. Grand River Ave, Suite 1, Lansing, Michigan 48912 Audit period: The funding from September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is number consistently with the number assigned in the schedule. Finding - noncompliance with the Uniform Guidance Recommendation: As this was WAVE’s first Single Audit, management was still developing familiarity with Uniform Guidance audit submission requirements. The late submission resulted from an incomplete understanding of the deadlines associated with filing the Data Collection Form (DCF) and audit reporting package with the Federal Audit Clearinghouse (FAC). Action to be taken: To ensure timely submissions in future periods, management is implementing the following corrective actions: 1.Establish a formal written procedure for completing and filing the DCF and Single Auditreporting package in accordance with 2 CFR 200.512. 2.Assign a responsible individual within the finance department to oversee the Single Auditsubmission process and monitor related deadlines. 3.Create a compliance calendar that includes required federal reporting deadlines, including the30-day and 9-month submission rules. 4.Implement an internal review and approval step to confirm the completeness and accuracy of allrequired components prior to submission and to verify that submission occurs within therequired timeframe. 5.Provide training to finance personnel on federal audit reporting requirements and the FACsubmission process. These procedures will ensure future Single Audit submissions are completed on time and in accordance with Uniform Guidance. Anticipated Completion Date: December 31, 2025

Oversight Agency for Audit Tri-County Housing, Inc. dba Total Concept & Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name of independent accounting firm: Audit Period: January 1, 2024 through December 31, 2024. The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. Finding 2024-1 Comments of the finding and recommendation: Management agrees with the finding. Action taken: We will assign the Executive Director to oversee all federal reporting deadlines and implement a centralized compliance calendar with automated reminders. Internal policies will be updated to require a formal review of reporting documents at least 45 days prior to submission deadlines. Additionally, relevant staff will receive training on Uniform Guidance requirements, and quarterly compliance meetings will be held to monitor progress. These actions are intended to ensure timely and accurate future submissions in accordance with federal regulations. If the oversight agency has questions regarding this plan, please email Steven Cordova, executive director of Tri-County Housing, Inc. dba Total Concept & Subsidiaries at scordova@totalconcept.net. Sincerely yours, Tri-County Housing, Inc. dba Total Concept & Subsidiaries

Views of Responsible Officials: CIF grew substantially in FY 24 following execution of the Federal award. This finding reflects the learning phase as CIF came into compliance with the Uniform Guidance. CIF made adjustments and improvements in this area during FY 25. CIF’s FY 25 Audit Report will be submitted to the FAC prior to the deadline, clearing this finding in the FY 25 Audit Report.

The Corporation should file the December 31, 2024 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor's report and within nine months of fiscal year end.

Due to staffing limitations, AHC did not meet the required FAC filing deadline for the audit period. To prevent future delays, AHC has implemented procedures to ensure timely submissions and will adhere strictly to all future reporting deadlines. Responsibility for monitoring and completing the FAC submission has been clearly assigned, and deadline tracking has been incorporated into the organization’s compliance calendar.

Corrective Action Plan For the Year Ended December 31, 2023 Finding Reference Number: 2023-001 Finding Title: Late Submission of Single Audit Report Corrective Action Plan: INDESOVI de P.R., Inc. acknowledges the late filing of the Single Audit Report for the fiscal year ended December 31, 2023. The report was submitted on February 27, 2025, which was 150 days after the required deadline of September 30, 2024. To correct and prevent recurrence of this finding, the following steps have been implemented:  Compliance Calendar: A compliance calendar has been developed and implemented to track all key federal reporting deadlines, including the Single Audit Report due date.  Assignment of Responsibility: The Controller has been designated as responsible for monitoring audit progress and ensuring timely submission of the audit package to the FAC.  Earlier Audit Scheduling: Audit planning and fieldwork will be scheduled earlier in the fiscal year to allow sufficient time for completion of audit procedures and report submission.  Oversight by Management: Senior management will review the compliance calendar quarterly to verify that all reporting requirements are on track for timely completion. Anticipated Completion Date: The corrective action plan has already been implemented as of March 2025.

Response to finding 2024-004 – Reporting Views of Responsible Officials: CSforALL management agrees with the conditions identified by SAX Advisory Group, including the noted causes and resulting effects under 2024-004. During the audit period, recordkeeping was not centrally maintained, and key documents were often stored under individual employee drives rather than within a shared, organization-controlled system. Due to the organizational pause at the end of 2024 and the transition period throughout 2025, the Organization had limited capacity to implement formal reporting controls; however, foundational corrective steps were initiated in 2025 to support full compliance during the 2026 operating year. This finding continued into the 2024 audit period due to the decentralized recordkeeping practices described above. Corrective Action taken in 2025: The Operations Manager conducted a full triage of existing accounts and transferred organizational documents into centralized CSforALL Drives. Files were reorganized by year and subject matter to ensure accessibility, consistency, and proper retention. This restructured system now provides a unified location for all grant-related documents, reporting records, and compliance materials, establishing a baseline for future Uniform Guidance reporting requirements. Corrective Action Planned for 2026: Beginning in 2026, CSforALL will implement formalized policies and procedures to ensure records are maintained in accordance with applicable compliance requirements and that all Uniform Guidance reports are submitted timely. The Operations Manager and Accounting team will oversee ongoing documentation, retention, and periodic internal review to ensure the reporting structure remains organized, accessible, and compliant throughout the 2026 operating year and beyond.

Finding Number: 2024‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Community Project Funding Congressionally Directed Spending 20.534 Federal Transit Cluster 20.507, 20.526 Contact Person: Megan Coons, Finance Director Anticipated Completion Date: March 31, 2026 Planned Corrective Action: The Authority will develop formal written procedures and standardized templates to support real‐time monitoring and reconciliation of accounting transactions and account balances. All finance staff will also attend formal training sessions sponsored by the Authority's accounting system vendor to ensure that all transactions are properly recorded in the system in accordance with GAAP. Lastly, the Authority will develop an audit timeline and checklist of year‐end procedures to ensure timely single audit completion.

#2024-003: Grant Program: Department of Health and Human Services – National Institutes for Health Research and Development Cluster – Cancer Control – Assistance Listing #93.599 – Untimely Filed Data Collection Form Corrective Action Plan: We agree with the recommendation. MCC has developed a Single Audit Policy to address this finding. Responsibilities of the MCC Director as outlined in the Single Audit Policy include the following: • Contract with an independent CPA firm to obtain the audit by the close of the MCC fiscal year. • Work with the bookkeeper to prepare the Schedule of Expenditures of Federal Awards. • Work with the CPA firm to ensure a timely submission of the audit. • Develop and maintain strong internal controls • Address any prior audit findings with a corrective action plan Timeline: This was implemented on December 1, 2025. Responsible Parties: MCC Director

Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Condition: The Authority failed to timely submit the collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2024. Views of Responsible Officials and Planned Corrective Actions: In 2024, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, the Finance Department now has both a Controller and Accounting Supervisor and these positions should provide talent and experience to ensure accounting functions and processes are performed and completed in a timely matter. Moreover, processes are now in place to ensure accounting procedures are performed timely and those processes require signoff for reviews by top Accounting and Finance officials. Our personnel and process enhancements will enable the Authority to submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date. Contact Person Responsible for Corrective Action: Glenn Dickerson, CPA — Chief Financial Officer Anticipated Completion Date: October 2025

Name of auditee: Columbia Opportunities, Inc. TIN: 14-1627038 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2023 - October 31, 2024 CAP prepared by: Tina Sharpe tsharpe@columbiaopportunities.org Finding 2024-002 Corrective Action Plan The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization will update its year-end and audit procedures to designate a responsible party for monitoring and completing the FAC submission process. The Organization will also include the due date as part of its audit closing checklist to ensure future submissions are made timely.