Corrective Action Plans

Finding Number: 2025‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Impact Aid 84.041 Education Stabilization Fund 84.425 Contact Person: Arlene Laughter, Business Coordinator Anticipated Completion Date: December 2026 Planned Corrective Action: The District intends to strengthen controls over all financial reporting and records retention to ensure that all documentation is properly prepared and accessible for the timely completion of financial reports. With the recent addition of an experienced Payroll Specialist and the ongoing recruitment for a GFA Specialist, the District will address all relevant areas, thereby facilitating compliance with required reporting deadlines. Reason Findings Were Not Corrected: The Business Office has experienced staffing shortages in key departments, including Payroll, Grants Management, and General Fixed Assets, each of which is responsible for meeting critical deadlines. Due to these staffing constraints, the District was unable to dedicate adequate resources to fulfill the required timelines and ensure that all documents were properly prepared and available for completion of the financial reports.

Berks Counseling Center submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, 2763 Century Boulevard, Reading, PA 19610 Audit period: Year ended June 30, 2025 Contact: Greg Little, Chief Financial Officer The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section III - Federal Award Findings and Questioned Costs 2025-001 REPORTING - NONCOMPLIANCE Federal Program All federal programs Criteria Per 2 CFR 200.512(a), auditees must submit the reporting package and Data Collection Form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organization did not submit the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe of nine months after the end of the audit period. The 2025 reporting package was not submitted by the March 30, 2026 due date. Cause Delay in year-end close of the financial information and delays in providing the information to complete the audit. Effect The delay in the submission of the Data Collection Form and audit to the Federal Audit Clearinghouse will result in the Organization not being considered a low-risk auditee as defined by the Uniform Guidance for the following two years. Questioned Costs None Context The lack of financial staff resources to timely close the accounting records resulted in delays. The Organization has hired an additional accounting staff and will review its internal procedures for timely closing. Repeat Finding No Recommendation We recommend that Organization develop a formal year-end closing schedule that indicates personnel responsibilities and corresponding time requirements, to allow for timely completion of year-end work in preparation for the annual audit and to ensure reporting deadlines are met. Management Response Berks Counseling Center has reviewed the recommendation noted above and is working to create additional year-end closing procedures, which include additional staff time by a recently added staff member. These procedures will assist in timely year-end close which will allow for completion of the audit and submission of the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe.

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

Management plans to revamp procedures to ensure that the reports are filed in a timely manner in the future.

Views of Responsible Officials and Planned Corrective Action CRRUA’s fiscal agent, Dona Ana County, implemented a new ERP system, along with key staff changes, that necessitated financial documentation being run several times which delayed complete financial information being provided to the audit team. CRRUA has a new fiscal agent, the City of Sunland Park, for the upcoming fiscal year. CRRUA Board approval of fiscal agent happened in July 2026. CRRUA’s new fiscal agent, the City of Sunland Park, started providing services in FY26. Executive director and assistant director will work with the City of Sunland Park to ensure timely submission of information to the audit team. Finding resolution timeline: June 30, 2026 Designation of employee position responsible for meeting this deadline: Juan Carlos Crosby, Executive Director and David Espinoza, Assistant Director

Recommendation: Controls should be implemented to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Views of Responsible Officials: The Organization agrees with the auditors’ recommendation.

Views of Responsible Officials and Planned Corrective Actions: Management Response: Management concurs with the finding. In prior years, the Single Audit Reporting Package was not submitted to the Federal Audit Clearinghouse due to an internal misunderstanding of management’s responsibility for submission. With the engagement of a new audit firm, management has clarified these responsibilities. Corrective Action Plan: Management will formally designate responsibility for the timely submission of the Single Audit Reporting Package to a specific member of the finance department. In addition, management will implement a review process to confirm submission and receipt acknowledgment from the Federal Audit Clearinghouse. Responsible Official: Kimberly Burt, Chief Financial Officer Anticipated Completion Date: Management anticipates the filing will be completed within 30 days of the audit report date.

A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2025-001 a. Comments on Finding and Each Recommendation Management agrees with the finding and the transition of responsibilities to the new President has been further identified and understood since stepping into the role in November 2024. b. Action(s) Taken or Planned on the Finding Identification and understanding of the reporting deadlines, along with the necessary access to facilitate the transmission of data. Going forward the Data Collection Form will be prepared by the management company and reviewed and approved by the President of the Pelham Corporation prior to submission. This action has been completed during 2025. This will allow the timely submission going forward B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questions Costs and Recommendations There were no open findings on the prior audit report.

2025-007 – Late Audit Report Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations and procedures. Personnel responsible for corrective action: Heather King, Interim Chief Executive Officer Estimated corrective action completion date: June 2026

Management will continue to submit documentation, data and other information in a timely manner. Obtaining the additional legal information requested by our external auditors through the confirmation process was delayed due to certain attorneys not being present in the office due to vacationing and/or handling other court cases. Although these things are not within the control of the Lafayette Parish School Board, management will be proactive in coordinating efforts between both parties; auditors and attorneys.

Finding 2025-05 Late Submission Corrective Action Plan – The District will update its policies and procedures to ensure that District records are ready for audit, supported by adequate documentation, and audited within nine months after year-end. Person Responsible – Drew Semingson Timing for Implementation – Ongoing

The University acknowledges the auditor’s finding regarding the late submission of the June 30, 2025, Single Audit reporting package. Although the submission exceeded the required federal deadline by only one day, management recognizes that any delay constitutes noncompliance with 2 CFR 200.512(a), and we take full responsibility for this timing exception. Over the past six months, the University has undertaken significant steps to strengthen its financial, accounting, and compliance infrastructure. As part of this effort, the University has hired several key leaders and staff members, including a new Vice President & Chief Financial Officer, a Controller, and a Director of Financial Aid, among other critical staff additions. These new appointments have already begun enhancing oversight, accountability, and operational capacity within the Financial Affairs and Student Financial Aid functions. The slight delay in the FY 2025 submission occurred during a period of substantial organizational transition, when newly onboarded leadership was assessing existing workflows and implementing corrective improvements. To ensure that no future deadlines are missed—and to fully eliminate repeat findings—the University has established enhanced internal controls and strengthened reporting processes, including: • Implementing a detailed Single Audit reporting calendar with accelerated internal milestones. • Assigning clear roles, responsibilities, and escalation procedures across all involved departments. • Deploying an automated tracking and reminder system for federal reporting deadlines. • Conducting quarterly compliance and readiness reviews to ensure alignment with Uniform Guidance requirements. Management is committed to ensuring timely and accurate compliance with all federal reporting obligations. With the addition of new, experienced leadership and the implementation of strengthened processes, the University is confident that this issue has been addressed and will not recur.

The Authority agrees with the finding and will strengthen its internal procedures to ensure timely submission of the Federal Audit Clearinghouse reporting package going forward.

Finding no.: 2025-001 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Matthew Wrigley, Accounting Financial and Audit Manager for Cascade Management Corrective action planned: The closing of books and preparation for audit procedures is being addressed via improvements in internal controls related to property accounting, month and year end closing procedures which include a new property management accounting software package. It is also being addressed via the hiring of more experienced staff during fiscal year 2024-2025. The organization anticipates that these improvements will allow for the audit to be completed within the required timeframe in the upcoming cycle. Anticipated completion date: October 2026

Management has implemented enhanced monitoring procedures, including assigning responsibility for validating the final Single Audit submission within the required deadlines, to ensure all required steps are completed timely in future periods. Mark Tighe, Director of Accounting, was responsible for the implementation of this corrective action plan. This corrective action plan has been fully implemented as of March 16, 2026.

Name of Contact Person: Jonathan Green, 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: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2026 fiscal year. Proposed Completion Date: Fiscal Year 2026.

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.