Corrective Action Plans

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.

Finding: Significant deficiency in internal control for late submission of data control form and Single Audit report package. Corrective action: Pacific Forum has authorized its outsourced accounting service to take on a larger role in fulfilling auditor requests to ensure the information submitted is accurate and complete. PFI has also consolidated financial management policies and other required documentation in a secure cloud network. PFI has also adopted more features available through Bill.com, which has enhanced documentation of expenditures and management reviews. Procedures for filing documents and utilizing financial management procedures available through Bill.com will be integrated into PFI financial management policy guidelines. Completion Date: February 1, 2026 Responsible Individual: Executive Director

VIEWS OF RESPONSIBLE OFFICIALS As part of the Corrective Action Plan to address the identified findings, the following measures will be implemented: • We are currently in the process of drafting the corresponding administrative order, for which a preliminary draft has already been prepared. This document aims to clearly and systematically establish the necessary processes and procedures, including those related to the identified deficiencies, to ensure the implementation of enhanced controls that guarantee regulatory compliance and operational efficiency. • A fiscal section within the Office of Federal Affairs will be established to manage the fiscal process of federal funds. This structure will ensure that all transactions, corrections, and journal entries are recorded in a timely and accurate manner in the federal accounting accounts. IMPLEMENTATION DATE Fiscal Year 2025-2026 RESPONSIBLE PERSON Maritza Torres López

Corrective Action Plan Fiscal Year 2024 Audit AYUDA, INC. Introduction AYUDA, INC. has prepared this Corrective Action Plan in response to observations identified during the Fiscal Year 2024 audit. This plan outlines management’s actions to further strengthen internal processes, enhance coordination, and support continued compliance with applicable financial and reporting requirements. The organization maintains established financial and governance practices and views the audit process as an opportunity to reinforce existing controls, clarify responsibilities, and formalize procedures that support efficiency and timeliness. The corrective actions described below are intended to enhance consistency and scalability as organizational operations continue to evolve. Finding 2: Single Audit Report Submission Timeline Condition The audit noted that the Single Audit report submission occurred later than the initially established timeframe. Contributing Factors Factors influencing this observation include: • Opportunities to initiate audit planning earlier within the fiscal cycle. • The need for more clearly defined internal timelines supporting audit coordination. • Increased audit scope and complexity requiring enhanced documentation readiness and cross-functional coordination. Corrective Action Plan 1. Early Audit Planning Management will initiate audit planning earlier in the fiscal year, including confirmation of audit timelines, documentation requirements, and key deliverables. Responsible Party: Sr. Accountant 2. Pre-Audit Readiness Procedures Standardized pre-audit preparation procedures will be followed, including advance completion of reconciliations, schedules, and supporting documentation. Responsible Party: Finance Department 3. Defined Internal Audit Timeline A formal internal audit timeline with clearly defined milestones will be established and monitored throughout the audit cycle. Responsible Party: Sr. Accountant and Executive Director 4. Ongoing Communication with Auditors Regular status check-ins with external auditors will be scheduled to monitor progress, address issues proactively, and support timely completion. Responsible Party: Finance Department 5. Resource and Capacity Planning Management will periodically assess staffing levels and workload distribution related to audit preparation to ensure adequate capacity during critical audit periods. Responsible Party: Finance Department Certification This Corrective Action Plan has been reviewed and approved by management of AYUDA, INC. Name: Miguel Chacon Title: Executive Director Date: 10/18/2025 Name: Paul Rivera Title: Sr. Accountant Date: 10/18/2025

Corrective Action Plan Management acknowledges the importance of timely submission of the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) as required by 2 CFR 200.512(a). In this instance, the delay was due to the auditor not completing the audit and issuing the reports by the required deadline, despite the auditee providing all necessary information in a timely manner. To prevent recurrence, management will establish a timeline for the Single Audit process, including key milestones and deadlines for both internal preparation and auditor deliverables; along with regular status meetings with the audit firm during the audit period to monitor progress and address any issues promptly. Completion Date September 30, 2026

The Town of Oakland did not meet the Data Collection Deadline of March 31st, which is nine months after the town's year-end. The Finance Director Rice will work with the audit firm to ensure that the future audit report and data collection form are filed timely.

Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.

Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.

Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.

Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.

VIEWS OF RESPONSIBLE OFFICIALS As part of the process indicated in the previous item, the Department will be in a better position to keep information in hand in a timely manner. IMPLEMENTATION DATE July 1, 2026 RESPONSIBLE PERSON Finance Director

Management agrees with the finding and will ensure that the required deadline is met in the future.

BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely manner in the future.

Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retention and access protocol to ensure timely availability of financial records for audit and reimbursement purposes. 3. Ahticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure staff are trained on documentation procedures. 5. Status of Prior Year Finding This is a new finding.

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Row House CDC’s single audit reporting package for fiscal year 2023 including the completed DCF, was submitted to the FAC approximately 1 year after the deadline. The single audit reporting package for fiscal year 2024 including the completed DCF is expected to be submitted approximately 6 months late. Recommendation: Row House CDC should develop a schedule of critical dates for completion of the single audit leading up to the FAC deadline. Management’s response: Management has instituted a process to schedule annual external audits to comply with grant contracts and the Federal Data Clearing House filing deadlines beginning with the August 31, 2025 annual audit. Responsible officer: Daimian Hines, Board of Directors. Estimated completion date: February 1, 2026.

Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization strengthen its internal controls over the reconciliation process, including implementing a formal review procedure and ensuring reconciliations are supported by complete and accurate documentation prior to audit fieldwork. Timely and accurate reconciliations are critical to maintaining reliable financial reporting and audit readiness. Action Taken: CMJTS acknowledges the delay and has been making improvements to ensure reconciliations are done timely. Accounting staff have been given additional training on bank reconciliations, and they are now reconciling bank transactions daily. This real time reconciling helps ensure that all transactions are processed accurately. Bank reconciliations are then signed off by Finance Manager and the Board Treasurer monthly. Accounting staff have been given additional training on statement of financial position reconciliations and will be reconciling them monthly. The statement of financial position, with supporting documentation, will then be signed off by the Finance Manager monthly.

Finding: 2024-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Tray Miller Controller Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submitted in a timely manner. Proposed Completion Date: 6/30/25

Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Management will remediate by immediately filing the September 30, 2024 financials and timely file the September 30, 2025 year end financials.