Corrective Action Plans

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Byrne Manor 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 Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall 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 Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Smokey Hollow Housing Development Fund Company, Inc. 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 Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Catherine Street Housing Development Fund Company, Inc. 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 Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

FINDING NUMBER: 2023-001 UNITED WAY OF BREVARD WILL WORK DILIGENTLY WITH THE AUDIT VENDOR TO ENSURE SUBMISSION OF THE AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE BY THE DEADLINE ANTICIPATED COMPLETION DATE: 02/01/2024 RESPONSIBLE CONTACT PERSON: EMILY ORNDORFF

Finding No. 2023-001 Late Filing of Audit Package and Data Collection Form Description of Finding: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Statement of Concurrence: Berkshire County Head Start Child Development Program, Inc. concurs with the audit finding. Corrective Action: Berkshire County Head Start Child Development Program, Inc. has replaced the finance director who left during the audit that resulted in the delay. Name of Contact Person: lvania Mottos, Finance Manager, imottos@berkhs.org Projected Completion Date:Immediate - the position of the finance director has since been filed and the Organization does not expect any such delays in the future.

Recommendation: We recommend management ensure that the data collection forms are submitted electronically to Sam.gov each fiscal year going forward. Action Taken: Management acknowledges that the submission of the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) was not completed for the year ended June 30, 2021 and was submitted late for the year ended June 30, 2022. Management will provide additional oversight to ensure that the submission of the data collection form and reporting package is completed by the required due date.

Procedures in place for audit reporting package to be timely filed in future periods including the most current.

Auditor's Recommemdation: 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: ln the future 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: Bishop Ludden 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 Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Strengthen internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implement a detailed closing schedule and tracking process to monitor deadlines, beginning with monthly financial close procedures and year-end close preparation by March 31, 2026. Ensure adequate staffing or external support during the financial statement preparation and audit process, including retention of qualified accounting consultant by April 30, 2026. Conduct periodic reviews to confirm compliance with federal Single Audit submission deadlines, with Executive Director oversight of audit progress reports by May 31, 2026. Prioritize completion of outstanding audit reports for fiscal years 2023-2024 with aggressive timeline: 2023 audit by September 30, 2026; 2024 audit by December 31, 2026. Establish year-round audit preparation procedures, including monthly reconciliations, quarterly financial reviews, and ongoing documentation organization to prevent delays.

Mental Health Kokua will ensure compliance with the FAC requirement of submitting the Single Audit Package and data collection report no later than 30 days after receipt of the audit. The CFO of Mental Health Kokua will be responsible for ensuring this compliance is met.

In FY 2020 through FY 2022, the hospital was going through a transition due to financial constraints, hence several internal operations were affected. Even though we have internal policy to schedule Annual Financial audits 90 days after close of every Fiscal year, we fell behind and for a period of two years were unable to schedule annual financial audits timely. At the time when the FY 2022 single Audit was due, we had not even completed our FY2020 Audit hence the delay. Currently, the hospital is working toward getting caught up with the annual financial audits to get back on track with our policy. We just completed FY 2023 and are working on FY 2024. We hope to be done with FY 2025 and FY 2026 in the Fall of calendar year 2026.

The audit report on the financial statements for the year ended June 30, 2022 was issued on April 15, 2026, The Data Collection form and reporting package will be submitted within 5 business days thereafter.

Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to the limited availability of qualified personnel in the local labor market, these vacancies were difficult to fill, which resulted in delays and backlogs in financial accounting and reporting functions. While efforts to establish a long-term staffing solution remained ongoing during 2022, NVB was required to engage out-of-town contract personnel and implement a transition of accounting and payroll systems during FY 2022, as sufficient internal expertise with the legacy systems was no longer available. For FY 2023, all financial activity was processed using a single accounting and payroll system (QuickBooks). However, FY 2022 required extensive reconciliation and integration of data from two separate systems to ensure accurate financial reporting for grant compliance and audit purposes. As a result of the circumstances described above, audited financial statements for FY 2023 and FY 2024 will not be issued in a timely manner. NVB was able to get grant reporting current by the end of calendar year 2025. Management is actively working to complete the accounting records for FY 2023 through FY 2025 to facilitate the timely completion of the upcoming audits. Proposed Completion Date: December 31, 2025.

Reimagining Justice Inc. Corrective Action Plan Federal Single Audit Finding Auditors’ Recommendation Reimagining Justice Inc. should ensure that financial records, reconciliations, and reporting documentation are completed in a timely manner so that the Single Audit can be performed and finalized on schedule and required reporting can be submitted before applicable deadlines. Corrective Action Plan Management acknowledges that the Single Audit reporting package and Data Collection Forms for the 2022 audit were not submitted by the required deadlines. To correct this issue and prevent recurrence, the organization has implemented the following actions:• Enhanced monitoring and tracking• Hired an internal accountant to strengthen financial oversight and reconciliation processes.• Assignment of oversight responsibility.• Staff Training.• Formalized workflows and fiscal coordination protocols with St. Joseph’s University Medical Center (fiscal sponsor) including submission timelines, approval processes, and reporting requirements.• Established external filing deadlines. Anticipated Completion Date These corrective actions were initiated in autumn 2025, and will be fully in place for the audit of the fiscal year ended September 30, 2025, ensuring timely submission by June 30, 2026. Management Statement Management believes the corrective actions implemented will ensure full compliance with federal and state reporting requirements and prevent recurrence of late audit submissions. Responsible Individual Dr. Liza Chowdhury Executive Director Date: March 17, 2026

Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the required single audit to be completed in a timelier manner. Name of Contact Person: Traci Strickland Anticipated completion date: June 30, 2026

Management should establish and implement a robust tracking system to monitor reporting deadlines, ensure timely financial statement preparation, and improve coordination with external auditors. Additionally, assigning a compliance officer or designated staff member responsible for tracking audit progress and submission deadlines can help prevent future delays.

The Organization has started audit preparation for the 2023 and 2024 audits. We expect to be caught up by our 2025 audit.

November 10,2025 Clallam County Public Hospital District No. 2, dba Olympic Medical Center (OMC) Corrective Action Plan Year Ended December 31,2022 Finding 2022-001 Responsible Official: Dennis Stillman, Interim CFO Conection Action and Timing: With the volume of COVID-19 federal programs and the related complexities associated with the evolving guidance, it was challenging to prepare the Schedule of Expenditures of Federal Awards (SEFA) and related support completely and accurately for the single audit by the required due dates. Before the COVID-19 pandemic, grant expenditures related to federal programs rarely surpassed the single audit threshold, and the single audit threshold for OMC is unlikely to be surpassed in the future. To prepare for the possibility of future federal grant awards, all applications and contracts for federal awards will require review and approval by OMC's Contracts department. All applications for federal awards will be forwarded to the Chief Financial Officer for evaluation, acceptance, and record-keeping for Schedule of Expenditure of Federal Awards, SEFA. The recordkeeping for SEFA will be for accuracy, completeness, and reconciliation with accounting records. These records will support the performance of the single audit. OMC will implement this Corrective Action Plan effective November 1,2025 S Stillman Interim CFO Contracts Manager Controller cc:

Condition: An audit of the financial statements of the District along with the required single audit, as required by the Uniform Guidance, was not filed within the required time frame. Criteria: 2 CFR 200.512. Cause of Condition: The District’s books and records were not prepared in time to perform the financial statement audit and single audit. Fiscal year 2022 financial statement audit and single audit was performed in 2025. Effect of Condition: Delinquent filing with the federal audit clearinghouse (FAC), potential for lost records and other information needed to perform and complete the financial statement audit and single audit. Questioned Cost: none. Recommendation: Draft and adopt policies and procedures to ensure the District’s financial records are ready for audit with sufficient time to timely file with the FAC. Corrective Action Plan: The District will implement procedures to ensure financial records are closed and ready for audit within 90 days of fiscal year-end. A calendar of key audit deadlines will be established, and staff will coordinate with the external auditor each quarter to maintain audit readiness and ensure timely FAC submission. Contact Person: Grant Accounting Specialist Anticipated Completion Date: 11/01/2026

The audits are currently in progress sequentially by fiscal year.

Corrective Action Plan The books are now being closed within a few months after year-end. Once prior-year audits are brought current, audits will be completed annually within six months of the end of the fiscal year. All outstanding single audits are anticipated to be completed by February 28, 2026.

Planned Corrective Action: Require faster completion by audit firm. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director

February 4, 2025 Person responsible: Diane Spann, Executive Director Fiscal Year Ended June 30, 2022 Section III – Federal Awards Findings and Questioned Costs Item 2022 – 001 Federal Assistance Listing Number: 93.600 Head Start Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action Additional time was needed to complete accurate fiscal records for the year ended June 30, 2022. The Data Collection form for the year ended June 30, 2022 will be submitted as soon as the financial statements have been finalized.