Corrective Action Plans

2024-004: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted September 15, 2025, which was 168 days past the March 31, 2025 deadline. Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Similar to prior year finding 2023-005. Planned completion date for corrective action plan: June 30, 2025 Name of the contact person responsible for corrective action: Dolores Silva, Chief Financial Officer

Finding 2024-001 Corrective Action: We have evaluated the operations of the business office and are in the process of reorganizing our FloQast software to include all balance sheet accounts with check-off reconciliation lists to be assigned to bookkeeping and accounting staff for monthly reconciliations. These assigned tasks will be tracked and signed off by the Finance Director and the Chief Financial Officer to keep all staff accountable. Person Responsible: Interim CFO - Bruce Tyler and Finance Director - Jason Phillips Timing for Implementation: Complete and caught up by October 15, 2025

The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.

2024-003 a. Contact person responsible for corrective action: Steve Reed, Chief Financial Officer b. Description of corrective action to be taken: Management has implemented a staffing plan, established an audit preparation calendar, and added monitoring controls to ensure timely completion of financial statement audits and submission of the Data Collection Form. The CFO is responsible for oversight, and these procedures were put in place beginning September 2025 to prevent recurrence. c. Anticipated completion date of corrective action: Ongoing.

Heart of Kansas is going to implement a timeline for future audits. The year end is February. HOK will wrap up year-end postings and adjustments with a goal to be completed by April 15th. HOK will then have Forvis Mazars Group (consultants) review end of year postings and adjustments for accuracy. The review process will have a completion date of June 15th. HOK will then target July/August as a month for Pinion Global to complete the audit.

The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.

Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 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

Finding Number: 2024‐001 Program Name/Assistance Listing Title: Housing Voucher Cluster, Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 14.871, 21.207 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated its policies and procedures and implemented the recommendation.

Finding #2024-001 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: Barrett Dewitt 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 #2024-002 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: 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.

Finding #2024-001 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: 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.

Finding #2024-002 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: R.J. Barrett Manor 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 #2024-001 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: R.J. Barrett Manor 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.

2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Description of Finding: The Single Audit Reporting Package for the year ended December 31, 2023 was required to be filed the earlier of 30 days after the receipt of the auditors’ report or nine months after year end. The Single Audit Reporting Package was uploaded to the Federal Audit Clearinghouse and was reviewed and approved; however, it was not submitted at that time resulting in the submission being late. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional step to the submission process to ensure the uploaded and approved Single Audit Reporting Package is timely submitted. The additional step will involve a reminder to reach out to its auditor on or prior to the due date if communication from its auditor noting its certification is not received. Projected Completion Date: 7/10/2025 Corrective Action: Management will continue to review and improve internal control procedures to identify and correct weaknesses that are resulting in reporting errors. Name of Contact Person: James Strickland, Controller 612-400-6155 james.strickland@fraser.org If the U.S. Department of Health and Human Services has questions regarding this Plan, please call James Strickland at 612-400-6155.

Contact Person: Kyle Johnson, Finance Director Corrective Action Plan: The City will review and update internal policies and procedures related to Single Audit completion and submission to ensure compliance with Uniform Guidance. The City is actively working with the part time employees and consultant to document the procedures and strengthen internal controls. Anticipated Completion Date: March 31, 2026.

Finding 2024-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarification from the entity transferring the money expressly indicating whether JEDC is a contractor or a subrecipient of the monies. Additionally, JEDC will use a “checklist” to confirm and verify that determination and will seek additional clarification if there is any disagreement in the classifications. Proposed Completion Date: July 1, 2024.

The Organization experienced substantial growth of programmatic activities which required the department to focus on ongoing maintenance and tracking. The Organization completed a significant components of year end close in the spring of 2025 and final review and adjustments in May 2025.The department is finalizing the year end close for the next year end close to be able to complete the audit and file within nine months from year end.

Planned Corrective Action: 1. While LEAP was not solely responsible for delays in filing the Single Audit Report, it recognizes that it is ultimately the entity required to file timely and will do so. 2. At the beginning of the audit process, LEAP will establish an agreed timeline with its auditors and LEAP will produce documentation consistent with that timeline. Planned Implementation Date of Corrective Action: September 1st, 2025. Person Responsible for Corrective Action: Shadine Alveranga, Managing Director of Finance

Corrective Action Plan Year Ended June 30, 2024 Identifying Number: 2024-001- Late Audit Reporting Finding: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Corrective Actions Planned or Taken: The Organization will schedule and complete future external audits in a manner that will allow timely reporting. Responsible Official: Rebecca Leininger, Executive Director Anticipated Completion Date: March 31, 2026

Corrective Action Plan 8/15/2025 Department of Health and Human Services Semcac respectfully submits the following corrective action plan for the year ended 09/30/2024. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2023 – 9/30/2024 The finding from the 9/30/2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend that management address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Action Taken: We agree with the auditors’ recommendation and the following action will be taken to address the finance departments capacity constraints and year-end closing schedule to ensure timely submission of the audit reporting package and data collection form. We have added capacity to the finance department at the beginning of FY2025 by 1.0 FTE. We have also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package. If the Department of Health and Human Services or the Department of Energy have questions regarding this plan, please call Adam Larson at (507) 864-8218. Sincerely yours, Adam Larson, Semcac Fiscal Director

We are working in implementing adequate external and internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2025.

The audit for the year ended December 31, 2023, was late due to the merger with Geauga County. Laketran needed data from Geauga County to complete the audit, and this inofrmation was provided arfter the end of the audit period. Going forward, the 2024 audit data has been obtained, compiled, and completed on time. Additionally, as we go forward from this point, we are no longer dependent on Geauga County information to complete our requirements and, therefore, there will be no delays.

Finding 2024-002: Significant deficiency in internal controls over compliance and immaterial non- compliance. Corrective Action Planned: Connected Lane County has updated internal control processes to ensure timely reporting and closing of the books and records are stored both electronically and in paper files in the finance department for easy access during the course of the audit. Person(s) Responsible: Mary Bell, Finance Manager Anticipated Completion Date: September 1, 2025

All Nations Health Center will identify appropriate resources and implement procedures needed for timely submission of the Single Audit report in the future.

Recommendation: The auditee implement procedures to ensure the timely submission of future Single Audit reporting packages to the FAC. This may include establishing an internal deadline well in advance of the federal due date, assigning responsibility to a designated staff member, and monitoring submission status. Views of Responsible Officials: Management concurs with the finding and has implemented procedures to ensure future submissions to the FAC are made within the required timeframe.