Corrective Action Plans

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.

Untimely Single Audit Filing - Auditor’s Recommendations: The Borough 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. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Firms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2025 single audit and do not anticipate it being delayed in submission.

Name of Auditee: Town of Vestal, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Rajat Saha, Town Comptroller Phone: (607) 748-1514 (2) Audit Finding 2024-002 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will reconcile its balance sheet accounts at year-end. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for federal award documentation will be maintained and made accessible to the finance team. 2. SEFA Preparation Controls • A SEFA preparation checklist will be developed and implemented to ensure all federal programs are accurately identified, classified, and reported. • Verification of Assistance Listing Numbers (ALNs) and funding sources for all awards included in the SEFA will be required. 3. Designation of Responsibility • The SEFA Compliance Lead will be assigned responsibility for verifying the federal nature of all awards and ensuring accurate SEFA reporting. • Ongoing training will be provided to finance staff on SEFA requirements and Uniform Guidance compliance. 4. Review and Approval • A formal review and approval process for the SEFA will be instituted prior to submission, including review by the Finance Director and Executive Director. 5. Monitoring and Follow-Up • The Finance Director will monitor ongoing compliance and report quarterly to the Board of Directors on SEFA preparation and submission status. • An annual internal review of SEFA procedures will be conducted to ensure continued compliance. Implementation Timeline All corrective actions will be implemented by March 31, 2026. Responsible Personnel • SEFA Compliance Lead: Mimi Lim, Sr. Finance and Operations Manager • Finance Director: Christine Kuo • Executive Director: Monique Brown This Corrective Action Plan is designed to address the auditor’s recommendations and prevent recurrence of similar issues, in accordance with 2 CFR 200.511(c) and best practices for federal grant compliance.

Management acknowledges the delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse. The late submission was primarily the result of delays in the year-end financial close process caused by a vacancy within the accounting department and the additional time required to fill and train for that position. These staffing challenges impacted the timing of the audit and, consequently, the submission deadline. To address this going forward, management has strengthened its close process by reallocating responsibilities during staffing gaps, cross-training existing personnel, and ensuring adequate coverage for key accounting functions. Management has also implemented a compliance calendar and designated responsibility for monitoring all audit-related deadlines to help ensure timely preparation and submission of future reporting packages. All corrective actions will be fully implemented prior to the next audit cycle.

Response: The Organization realized its Single Audit requirement in September of 2025 and immediately made plans to fulfill its requirements. Going forward, the Organization will track federal expenditures contemporaneously in order to determine when a reporting threshold is tripped. This should allow the Organization enough time to comply with the applicable laws and regulations.

Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home had contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. The FY23 audit was completed in May 2025 and the Heading Home’s accounting team anticipates the FY24 audit to be completed by November 2025. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2025 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by November 30, 2025. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, and Debbie Brickman, Chief Financial Officer.

Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.

Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. Management also acknowledges that this finding will appear for the next audit year, however to correct this and prevent recurrence of this issue the organization has implemented the following actions: Established external filing deadlines. Enhanced monitoring and tracking. Assignment of oversight responsibility. Improved coordination with external auditors. Staff Training. Anticipation Completion Date: These corrective actions were initiated in the 2025 fiscal year and will be fully in place for the 2025 audit cycle, ensuring timely submission by September 30. 2026 Management Statement: Management believes these corrective steps will ensure full compliance with federal reporting requirements going forward and prevent recurrence of late submissions. Responsible Individual: Managing Director, Fred Fogg

The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. The City is taking steps to ensure that personnel have received guidance and training regarding grant accounting, including deadlines for the audit. Responsible Party and Anticipated Completion Date: Commissioner of Finance Minita Sanghvi 12/31/2026

Response: We agree with the finding presented by the auditors. The Organization’s annual financial statements have been delayed due to turn over in staff. The Organization has also hired a new bookkeeper and doesn’t anticipate delays to continue in the future. Responsible Party: Denise Farrington, Executive Director Estimated Completion: 12/31/25

To ensure the audit is submitted in a timely manner, and on time, we will begin at the beginning of the year.

COUNTY OF WASHINGTON, NEW YORK Corrective Action Plan Year ended December 31, 2024 To Whom It May Concern: There were two finding reported for corrective action in Washington County's single audit for the year ended December 31, 2024. The findings and the County’s response are listed below: Finding 2024-002 Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(1), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors’ reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended December 31, 2024, to the FAC by the deadline of September 30, 2025. Cause - The auditee experienced delays in providing necessary information to the external auditors, which led to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of federal regulations and will result in the County not being a low-risk auditee for the next two audit periods. Recommendation - Management should implement internal controls and procedures to ensure the timely submission of future reporting packages and the DCFs to the FAC. This should include establishing a project timeline and assigning responsibilities of key tasks to County employees as necessary. Views of Responsible Officials and Planned Corrective Action - The County Treasurer and Board of Supervisors will develop and implement internal controls and procedures to ensure the timely submission of future reporting packages to the FAC. Management expects to have this developed in time for the audit of the year ended December 31, 2025.

Finding 2024-002: Submission of the Reporting Package and Data Collection Form Management Response: Agreement with Finding: Management acknowledges and concurs with the finding. Root Cause: The agency experienced unanticipated delays in the preparation and submission processes for the Schedule of Expenditures of Federal Awards (SEFA) and related audit documentation, resulting in the audit reporting package and Data Collection Form not being submitted within the required timeframe. Management Plan: Lakes and Pines has engaged a professional accounting firm to assist with comprehensive process improvements for financial reporting. The agency will work with the firm to establish enhanced procedures and internal controls for the timely preparation of the SEFA and all required audit materials. New processes will include earlier preparation timelines and milestone checkpoints to ensure submission deadlines are met Responsible Party: Dawn van Hees, Fiscal Controller Implementation Timeline: Improvements will be implemented during the 2025/2026 fiscal year, with the enhanced processes fully operational for the next audit cycle reviewing that fiscal year. Current Status (as of November 5, 2025): The professional accounting firm has been engaged and process improvement work is underway.

AIDS United submits the following corrective action plan for the identified findings for the audit period January 1, 2024 through December 31, 2024: Finding 2024-001 Material Adjusting Journal Entries and Late Filing of Data Collection form Corrective Action: Action 1: Implement a Formal Month-End and Year-End Close Process • Develop a plan with the Executive to onboard additional accounting support at both the staff and senior accountant levels. • Require all reconciliations to be completed within 15 business days of month-end. Responsible Party: Controller Completion: Date12/31/2025 Status: Planned Action 2: Strengthen Review Controls Over Journal Entries • Implement system-based controls where available in Intacct. Responsible Party: Controller Completion Date: 12/31/2025 Action 3: Improve Financial Statement Preparation Procedures • Develop a documented process for drafting, reviewing, and finalizing financial statements prior to sending them to external auditors. • Incorporate a pre-audit internal review meeting to validate account balances and disclosures. Responsible Party: Controller Completion Date: March 2026 Action 4: Ensure Timely Federal Audit Clearinghouse Submission • Start audit process earlier in 2026 no later than end of Q1 Responsible Party: Controller Completion Date: Next audit cycle

Finding Number: 2024-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2024 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching audit service providers. Systems and procedures are already in place to ensure timely completion of audit and submission of the audit package to the Federal Audit Clearinghouse. Management is now aware that when switching audit firms. we will have to allocate more time for the new firm to get familiar with the agency. Contact Person(s): William Chatman, Executive Director/CEO, 815-963-6236 Claudia Seijas, Director of Finance, 815-963-6236 Anticipated Completion Date: Continues