Corrective Action Plans

Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update.

2024-002 Auditor’s Recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Action Taken: NH Housing Development ensures that all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form.

Management’s Corrective Action Plan: The Organization implemented on November 15, 2024, that all emails from the auditor should be cc-ed to all core employees, so that they can be responded to in a timely fashion to ensure this will not happen again and the Organization is confident that they will meet all deadlines in the future.

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future.

Condition - The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Planned Corrective Action - The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy's side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future. Anticipated Completion Date: November 15, 2024 Point of Contact: Mary Ann Johnson

Name of auditee: Evergreen Terrace, Inc. HUD auditee identification number: 074-EE016 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. 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 were submitted to the Federal Audit Clearinghouse on April 12, 2024.

Name of auditee: Diamond Heights, Inc. HUD auditee identification number: 074-EE034 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. 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 were submitted to the Federal Audit Clearinghouse on April 12, 2024.

Name of auditee: Fairmount Park Senior Housing, Inc. HUD auditee identification number: 074-EE030-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. 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 were submitted to the Federal Audit Clearinghouse on April 12, 2024.

Name of auditee: Riverside Gardens, Inc. HUD auditee identification number: 074-EE008 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. 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 were submitted to the Federal Audit Clearinghouse on April 12, 2024.

Name of Contact Person: Carrie Tripp, Superintendent. 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.

Finding: The District's fiscal year 2023 Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit reporting package for the District's fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Corrective Actions Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis including auditor and auditee certifications for the Federal Audit Clearinghouse. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person: Joseph McCurdy, Assistant Superintendent/CSBO Anticipated Completion Date: October 31, 2024

The Corporation will designate an individual in management to document financial statement preparation processes to ensure timely submission of the Single Audit Reporting Package. The 2023 Single Audit Reporting Package was filed in July 2024.

The Board of Directors will designate an individual to document financial statement preparation processes which ensure timely submission of the Single Audit Reporting Package.

Mitigating controls and proactive steps would be taken by management to ensure timely audit completion and submission.

Management’s Response: We were late in submitting out FY 2022 audit from the previous Auditing firm that we had and as a result it put us behind in doing the FY 2023 Audit. We were able to secure a new Auditing firm and we did hit several snags with the new Firm because we were used to our Old Auditors we did have some trouble in working with the new firm. Plus, there were new auditing requirements that came into play that we were not aware of which slowed things up. Since we are now aware of them we will work to get the next 3 audits caught up. Estimated Completion Date: October 30, 2026 to complete the FY 2023 Audit and data collection. Responsible Party: Business Manager and Auditing Firm.

Finding 2023-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal Executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has taken steps to address delays in federal and audit-related reporting. The Tribe has prioritized completion of outstanding financial audits and continues to work with its independent auditors to bring required audits and reporting current. Finance and Administration will provide requested records and supporting documentation to the auditors in a timely manner and maintain communication regarding outstanding items necessary to complete each audit. Going forward, the Tribe will maintain an annual compliance calendar that includes audit preparation, federal reporting deadlines, Single Audit requirements, financial statement preparation, and other required submissions. Supporting schedules, reconciliations, grant records, payroll documentation, accounts receivable information, and other audit documentation will be prepared and maintained throughout the fiscal year rather than waiting until audit fieldwork begins. Management will monitor the status of the annual audit and required federal submissions to reduce the likelihood of future late reporting. Proposed Completion Date: September 30, 2026.

Name of Auditee: Central New York Regional Planning and Development Board Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: David Bottar, Executive Director Phone: (315) 422-8276 (2) Audit Finding 2023-002 (a) Comments on the Finding and Recommendation - The Board agrees with the finding. The Board also agrees with the recommendation. See below for actions taken. (b) Actions Taken - The Board acknowledges the finding and is working with third parties to ensure that all future reporting deadlines can be met. (c) Anticipated Completion - Management anticipates this finding to be resolved by December 31, 2026. (d) Persons Responsible for Implementation - David Bottar, Executive Director.

The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit and submit the reporting package within nine months after year end. Anticipated completion date: December 31, 2026. Responsible contact person: Kathy Walker, Executive Director.

Finding 2023-002 Late Submission of Single Audit Reporting Package and Data Collection Form Federal award: Assistance Listing No. 21.027, Coronavirus State and Local Fiscal Recovery Funds Auditor Description of Condition and Effect Subsequent to the original issuance of the Organization's financial statements, additional expenditures of federal awards applicable to the year ended December 31, 2023, were identified. The additional expenditures caused the Organization's total federal awards expended to exceed the threshold requiring a Single Audit. Consequently, the Single Audit reporting package and data collection form were not submitted to the Federal Audit Clearinghouse by the required deadline. The additional federal expenditures were identified after the grantor clarified the period in which certain federally funded expenditures should be recognized. As a result, the Organization did not comply with the Single Audit reporting deadline, and the required audit information was not available to federal agencies and other users within the prescribed timeframe. Auditor Recommendation Management should strengthen its procedures for monitoring federal award activity, including promptly resolving questions with grantors regarding the timing and reporting of federal expenditures. Before issuing the financial statements, management should document the federal expenditures attributable to the reporting period and determine whether the total expenditures require a Single Audit. Proposed Corrective Action The Organization agrees with the finding. After the original financial statements were issued, the grantor clarified the period in which certain federally funded expenditures should be recognized. This clarification caused additional federal expenditures to be reported for 2023 and resulted in the Organization exceeding the Single Audit threshold after the original submission deadline. The 2023 reporting package and data collection form are expected to be submitted by September 10, 2026. Management will implement an annual federal awards closeout process that reconciles grant activity, resolves expenditure-recognition and cutoff questions with grantors, documents the federal expenditures attributable to the fiscal year, and evaluates the Single Audit threshold before the applicable filing deadline. Responsible Person: Anticipated Completion Date: September 10, 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

Significant Deficiency Finding No. 2023-007: Reporting U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2023, within the stipulated nine months after the end of the audit period. Cause KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2023. Effect KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2023. Identification of a Repeat Finding This finding was reported as a federal award finding in the immediate previous audit as Finding No. 2022- 005. Recommendation We again recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form. Corrective Action Responsible Party: Executive Director KMNH agrees with the finding and recommendation and have updated internal controls to monitor audit submissions to the Federal Audit Clearinghouse.

Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Corrective Action Plan: The Municipality has begun strengthening year-end financial reporting and audit planning through formal close schedules, defined responsibilities, milestone tracking, enhanced interdepartmental coordination, and increased management oversight to support the timely completion of future Federal Single Audits. Management will evaluate the effectiveness of these improvements through completion of a full audit cycle. Anticipated Completion Date June 30, 2027

Management agrees with the finding. The Organization will implement procedures to monitor reporting deadlines and assign responsibility for the timely submission of the single audit reporting package and Data Collection Form to the Federal Audit Clearinghouse. Management will also establish a review process to ensure all future filings are completed within the required timeframe. Anticipated Completion Date: September 30, 2026.

Finding 2023-006: Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Josh Verhagen, Patricia Jirsa Corrective Action Plan: This issue will be resolved as the City now has greater capacity to spread out the workload and keep up with things as a much more streamlined tracking, reporting and approval process has been implemented. Proposed Completion Date: December 2026.

July 28, 2026 Business Services Missoula County Public Schools 909 South Avenue West Missoula, MT 59801 Phone 406-728-2400 Ext 3021 business@mcpsmt.org Management’s Response to Auditor’s Findings and Corrective Action Plan June 30, 2023 Prepared by Management of Missoula County Public Schools Contact: Denise Williams, Executive Director of Business Operations 2023-001 Internal Controls Over Student Activity Expenditures Criteria or Specific Requirement: The State of Montana Student Activity Fund Accounting Manual requires all expenditure of funds have proper documentation. Condition: During review of student activity expenditures it was noted that documentation was not retained for all expenses. Context: We selected 50 total expenditures for testing and noted that 2 of the expenditures did not have documentation of the expense. Effect: We selected 50 total expenditures for testing and noted that 2 of the expenditures did not have documentation of the expense. Cause: The District is not in compliance with State requirements for the accounting for student activity expenditures. Auditor's Recommendation: We recommend that the District review its policies and procedures pertaining to student activity expenditures and receipts and ensure that is up to date and that it can be easily followed and replicated in case of personnel turnover. View of Responsible Officials and Corrective Action Plan: We concur with this finding. It is an on-going issue. Our policies and procedures concerning student activity funds are up to date. We have held meetings with the school bookkeepers to review the MASBO Student Activity Fund Accounting Manual and have provided electronic and paper copies to the principals, activities/athletic directors and bookkeepers. Our next meeting with this group is August 6, 2026. 2023-002 Late Submission Federal Program Information: Funding agency: U.S Department of Education U.S Department of Agriculture Title: Elementary and Secondary School Emergency Relief ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster Child Nutrition Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 10.553, 10.555, 10.559 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583- 932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: Yes Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials and Corrective Action Plan: In November 2022, the District was informed by its then auditor that they could not complete the audit for FY2022. By that time, most audit firms were booked solid and the District had a difficult time contracting with a new firm. Wipfli, LLC entered into a 3-year contract with the District with the understanding that the FY2022 audit would likely not be filed on time. The FY2022 audit was issued on May 7, 2024. The District committed to having financial information ready for the FY2023 audit by the end of June 2024, which was already twelve months after the end of the audit period. Unfortunately, the financial information for FY2023 was not ready as promised and this had an adverse effect on Wipfli LLC's ability to perform its work as scheduled. To further complicate matters, key accounting personnel left the District in August 2024 and June 2025. These individuals had 30 years and 20 years’ experience, respectively, in the District. Even though this will be a repeat finding for the FY2024 and FY2025 audits, the current accounting personnel and their staff are committed to maintaining the District's financial records on a current basis, reconciling accounts timely and will work to have them audited within the required deadlines.