Corrective Action Plans

The District acknowledges the finding. Upon internal review, it was determined that while the submission process for the 2024 fiscal year was initiated in a timely manner, it remained in a ""pending"" status because staff were unaware of the subsequent certification and submission steps required following the initial data upload. To ensure all future submissions reach submitted status by the regulatory deadline, the District will implement the following corrective measures: ● Step-by-Step Submission Checklist: The Business Office will develop a Federal Submission Workflow Document. This checklist will outline the phases of the process to ensure no step is overlooked. ● Staff Cross-Training: To mitigate the risk of a single-point failure, two staff members will be trained on the portal requirements. This ensures that the technical knowledge of the multi-step certification process is maintained within the department despite any potential

PDA: PDA is creating mechanisms to fulfill the requirements for pass-through entities within 4 to 6 months after FAC acceptance date of the audit, which include: 1. Evaluation of single audit report submissions received from BAFM to determine program purpose acceptability by verifying, at a minimum, that all agency-funded programs are properly included on the applicable financial schedules; that findings affecting the agency contain sufficient information to facilitate a management decision; and that the subrecipient has submitted an adequate corrective action plan. 2. Issuance of management decisions relative to audit findings and crosscutting findings assigned to the agency for resolution, as required by 2 CFR §200.521. 3. To impose or coordinate the imposition of remedial action in accordance with 2 CFR Part 200.339 and Management Directive 325.08 Amended, Remedies for Recipient Noncompliance with Audit Requirements, when subrecipients fail to comply with the provisions of Subpart F. PDA has developed a SEFA reconciliation process that will ensure that the SEFA is accurate, allowing for major programs to be properly identified and subjected to audit. PDA is developing a procedure for all programs to follow for any entity that is in non-compliance with the audit requirements and is failing to comply with the provisions of Subpart F. Anticipated Completion Date: 06/30/2026 Contact Name: Nichole Nedinsky, Fiscal Management Specialist, PDA Audit Coordinator PDOA: 1. Strengthen written policies and procedures governing subrecipient monitoring and audit resolution. 2. Update the audit tracker to proactively ensure the six-month management decision due date is met. 3. Implement segregation of duties between reconciliation review and management decision issuance. 4. PDOA will develop and utilize a standardized SEFA Review Checklist. 5. Conduct annual Uniform Guidance training for fiscal staff. Anticipated Completion Date: 06/30/2026 Contact Names: Jason Kavulich, Secretary of Aging; Jennifer Beck, Fiscal Management Specialist & PDOA Audit Liaison PDE: Implemented 2/17/26: Audit Coordinator verifies finding status of all single audit packages uploaded to the PDE single audit SharePoint site. Implemented 7/1/25: PDE audit section has begun to enforce timely audit submission by using remedial action within its authority as granted by federal guidelines. Implemented 7/1/25: PDE has expanded the resources available through the use of the compliance office for audit finding review and resolution in an effort to resolve all audit findings timely. Anticipated Completion Date: Completed Contact Name: Clayton P. Carroll, II, Audit Coordinator PENNVEST: PENNVEST will maintain a comprehensive tracking list that contains all equivalency projects that have disbursed any funds during the audit period. All those projects will be reviewed and reconciled to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward, including the timely submission of the single audit to the FAC. Once received, PENNVEST will reconcile the SEFA to ensure the information is accurate. PENNVEST will complete the reconciliation within six months of the FAC’s acceptance of the audit report and respond to the subrecipient with any adverse findings. Anticipated Completion Date: Completed Contact Names: Steven Anspach, Dep. Exec. Dir.; Heather Brookmyer, Loan Service Officer; Robert Boos, Exec. Dir.

The Organization reviewed its current process and determined that procedures can be implemented when unforeseen circumstances arise to ensure the single audit reporting package is submitted by the 9 month deadline. The Organization has implemented new procedures which will ensure the reporting package is filed by the nine month deadline, when unforeseen circumstances arise, which include if the CFO or Comptroller are both unable to file the reporting package by the 9 month deadline, another member of the leadership team will be responsible for making sure the reporting package is filed in a timely manner. The corrective action has been implemented as of March 10, 2026. The current audit (fiscal year 2025) will be submitted by the required deadline.

Audit Finding Reference: 2025-002 Timely Filing of Single Audit Report Planned Corrective Action Management will collaborate proactively with the external auditors to ensure the timely completion of the audit and submission of the Data Collection Form (DCF) in accordance with applicable regulatory deadlines. Planned Implementation Date of Corrective Action March 2026, for the FY2025 submission. Person Responsible for Corrective Action Chief Financial Officer

Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with the finding. Actions: Management will implement a process of developing and implementing written procedures to ensure that Single Audit reporting packages and DCFs are submitted to the FAC timely and is working with the FAC and applicable agencies to address prior-year submissions. Anticipated completion date: March 31, 2026

Finding #2025-001 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: Sherrill-Kenwood Community Retirement Housing Corporation 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 Dawn Olmstead, VP – Director of Asset Management, at (315) 337-1401.

Views of Responsible Officials and Planned Corrective Action FAC accepted the County’s data collection form on April 19, 2025, Report ID 2024-06-GSAFAC-0000364488. Due to the lateness of the FY 2023, this finding will be cleared in FY 2026, as it has already been filed and accepted. Finding resolution timeline: Resolved as of 04/19/2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager

To ensure future compliance with Federal Audit Clearinghouse (FAC) deadlines, the Portales Municipal School District will implement the following milestones: • Milestone 1: Establish an internal compliance calendar that triggers a primary alert 30 days prior to the federal deadline (March 31) and a secondary alert immediately upon the release of the audit report by the New Mexico State Auditor. • Milestone 2: Formalize a coordination protocol between the Finance Department and the external audit firm to ensure the Data Collection Form (DCF) is drafted and ready for certification within 15 days of the state report release. • Milestone 3: Conduct a final review and electronic submission of the report and DCF to the FAC no later than 30 days post-release, ensuring all filings are finalized well before the absolute nine-month deadline. Responsible party(ies) for corrective action(s): Director of Finance Corrective action(s) timeline: January 31, 2026

Finding Number: 2025-001 AL: 93.959 and 93.243 Program Name: Block Grants for Prevention and Treatment of Substance Abuse and Substance Abuse and Mental Health Services Projects of Regional and National Significance Action Taken: It was recently discovered that Community Drug Board, Inc. had filed our 2024 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, Community Drug Board, Inc. has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

This years single audit was not sent timely due to the transition in the finance department and an oversight by staff and our auditors. This report should have been filed timely but we did not start working on the single audit until well after the fiscal year-end. This is an oversight that cannot happen again.

Name of contact person: Craig Hughes, Executive Director Corrective Action: Finance procedures will be updated to include submission confirmation of the reporting package to the Federal Audit Clearinghouse. Proposed Completion Date: January 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 Organization will reinforce its filing control environment by implementing a documented reporting calendar and assigning responsibility to finance leadership for reviewing and certifying timely submission of future single audit reporting packages.

We acknowledge that the absence of an on-site Chief Financial Officer has presented considerable challenges in ensuring compliance with the timely completion of audits and data collection initiatives. In response to this issue, we are pleased to announce the appointment of a qualified on-site CFO who will oversee our financial operations. Furthermore, our Fiscal team will also be present in the office to enhance our financial management practices. The introduction of the new CFO, along with the support of the Fiscal Department, will significantly improve our capacity to meet compliance requirements and deadlines. This change will enable us to optimize our financial processes more effectively. We remain committed to maintaining a high standard of compliance and ensuring that all necessary submissions are completed promptly.

Finding 2025-001: Significant deficiency in internal controls over compliance and immaterial noncompliance Corrective Action Planned: Connected Lane County updated internal control processes, approved by the board on 05.21.25, which significantly reduced year end processing delays and the number of corrections needed to complete the audit. The audit for fiscal year 2025 ending on June 30, 2025 was completed within seven months of the end of the fiscal year. Person(s) Responsible: Jesse Nelson, Executive Director and Mary Bell, Finance Manager Anticipated Completion Date: 09.01.2025

Name of auditee: B'nai B'rith Housing of New Haven, Inc. HUD auditee identification number: 017-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001: Comments on the Finding and Each Recommendation For the years ended June 30, 2024 and June 30, 2023, the Corporation did not submit the Data Collection Form (SF-SAC) to the Office of Management and Budget (OMB) as required by Uniform Guidance section 2 CFR 200.512. The Corporation should submit all future Data Collection Forms in the required time frame. Action(s) Taken or Planned on the Finding Agree. Management concurs with the recommendation and notes that the Data Collection Form will be submitted timely moving forward.

Condition Found: Per the federal Audit Clearinghouse records, the Village's Data Collection Form for the fiscal year ending April 30, 2024, was submitted April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. Corrective Action Plan: The FY25 Coal City Data Collection Form shall be submitted in a timely fashion due to the annual audit having been completed within a time period allowing the filing to occur prior to January 31, 2026 deadline. Responsible Person for Corrective Action Plan: The Finance Manager shall ensure filling of the correct documentation is made and submitted to the Federal Audit Clearinghouse regarding the FY25 Audit. Implementation Date of the Corrective Action Plan: December 31, 2025

Name of Contact Person: Rance Phillips, Mayor. 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.

Corrective Action Plan (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. Plan to Monitor Completion of CAP: The School Board will be monitoring this corrective action plan.

The Village has taken steps to ensure that the Village’s Single audit for the year ended April 30, 2025 is filed with the Federal Audit Clearing House in a timely manner. The Village will continue to perform these procedures as part of its annual financial statement preparation process in future years.

Corrective Action: The organization has established a compliance calendar with automated reminders to ensure all reporting deadlines are met. Additionally, the Executive Vice President has been authorized as an alternate signer for this report to prevent delays caused by signature requirements. Responsible Party: Jeremy Ashbaugh, Director of Finance Anticipated Completion Date: Corrected.

The Company will work with the audit firm to ensure the data collection form is filed timely in the future. The late filing was an oversight as the single audit package was not filed within 30 days after the receipt of the audit report, but prior to the nine-month deadline of February 28, 2025. Anticipate completion by 12/31/2025.

Finding #2025-001 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: Clayton Improvements Association, LTD. 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 Kristi Dippel, Executive Director, at (315)686-3212 x2.

Finding 2025-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically:  The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F.  The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Management Response: Management plans to develop and implement an internal audit compliance calendar with clearly defined submission deadlines for all audit-related deliverables, including due dates for the FAC and RD and Create an internal checklist and sign-off process to confirm that each audit deliverable has been submitted to all required agencies and portals. Status: In progress Anticipated Completion Date: Estimated 2025

View of Responsible Official and Corrective Action The delay in the submission of the Data Collection Form was a direct result of the audit team moving to a new accounting firm and a miscommunication as to which firm was going to assist with the completion of the Data Collection Form. Management has taken steps to ensure that the Data Collection Form for the year-ended June 30, 2025 will be submitted timely. Upon identifying the late submission, management immediately completed the submission of the 2024 Data Collection Form and reporting package on August 12, 2025.