Corrective Action Plans

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.

Contact Person – Julie Ketterling, Director Corrective Action Plan – This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date – The Unit will work to submit timely for the June 30, 2026 audit.

The College has continued to develop a system of internal controls over the financial close and reporting process to mitigate the risk of misstatement in accordance with GAAP as set by the GASB. Developments include regular reconciliations between cash draws on grants, revenues recorded, and expenditures incurred.

View of Responsible Officials: The Association acknowledges the delayed completion of the audit and recognizes the importance of issuing the audited financial statements in a timely manner. The delay was primarily attributable to staffing transitions and competing organizational priorities, which required additional time to complete the year-end close and prepare audit support. As a result, adjustments to the audit timeline were necessary. Once revised dates were established, the timing of certain audit procedures and the overall completion of the engagement were also dependent on the availability of both the Association and audit team. The Association has taken steps to improve the timeliness of future audits by strengthening the year-end close process and enhancing audit preparation procedures. The Association expects these improvements to support the timely completion of future audits.

Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.

Name of Auditee: Central New York Regional Planning and Development Board Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: David Bottar, Executive Director Phone: (315) 422-8276 (2) Audit Finding 2024-002 (a) Comments on the Finding and Recommendation - The Board agrees with the finding. The Board also agrees with the recommendation. See below for actions taken. (b) Actions Taken - The Board acknowledges the finding and is working with third parties to ensure that all future reporting deadlines can be met. (c) Anticipated Completion - Management anticipates this finding to be resolved by December 31, 2026. (d) Persons Responsible for Implementation - David Bottar, Executive Director.

Finding 2024-008 Single Audit Reporting Deadline Responsible Individuals: Chief Financial Officer, Comptroller Corrective Action Plan: The County agrees with the finding and will take the following actions: - Catch up schedule. The County is working on an aggressive schedule to catch up on their audits with a goal of being caught up in FY2028. The County is completing the FY2024 audit in the beginning of FY 2027. The FY2025 audit is scheduled to be completed in the second half of FY 2027, and the FY 2026 audit is planned for completion in early FY 2028. - Year-end close calendar. Beginning with the close of FY 2027, the County will follow a close calendar with these milestones: year-end close in the first week of August, reconciliations and journal entries posted by October 1, and the audit opinion issued by March 31. - Timely submission. For each catch-up year, the County will submit the reporting package and data collection form to the Federal Audit Clearinghouse within 30 days of receiving the auditor's reports. Anticipated Completion Date: The County expects to fully meet the nine-month deadline beginning with the timely completion of the FY 2027 single audit, due March 31, 2028. Catch-up submissions for audits FY 2025 and FY 2026 will be made within 30 days of each auditor's report.

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: 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 John Lutz, VP of Financial Strategy, 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: 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 John Lutz, VP of Financial Strategy, at (315) 424-1821.

Finding 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Federal Audit Clearinghouse Reporting (Repeat Finding) Management concurs with the finding regarding untimely Federal Audit Clearinghouse reporting and has established a formal audit and reporting calendar with assigned responsibilities, management review milestones, and procedures to retain evidence of timely submission. See the Corrective Action Plan below for corrective actions taken and planned. 1. Audit Finding Reference Number 2024-003 2. Corrective Action Description Management will maintain a formal annual audit and Federal Audit Clearinghouse reporting calendar with defined milestones, assigned owners, document submission deadlines, management review dates, and escalation procedures. Management will coordinate yearend close, audit schedules, SEFA preparation, the Data Collection Form, the CAP, prior-finding status, and final reporting-package submission, and will retain evidence of submission. 3. Responsible Person or Department Primary: Director of Finance and CFO. The CFO performs final compliance review and certification oversight; the Director of Finance assembles and submits/supports submission of the reporting package; the Chief of Staff tracks deadlines and executive approvals; the CEO provides executive oversight and receives confirmation of successful submission. 4. Implementation Timeline Effective immediately. The annual workflow calls for findings/CAP approval in August and Federal Audit Clearinghouse package completion/submission in September, subject to the earlier applicable federal deadline. Proposed target for implementation of the reporting-calendar control: December 31, 2026, with the control recurring annually. 5. Planned Preventive Measures Maintain a compliance calendar with automatic/management deadline tracking, assign backup personnel and cross-train key staff, conduct periodic auditreadiness status reviews, escalate overdue items to the CFO/CEO, use external audit/accounting support as necessary, and retain documented evidence of final management review and Federal Audit Clearinghouse submission.

View of Responsible Officials and Corrective Action Plan – Management agrees with and acknowledges Finding 2024-003. The Agency recognizes its responsibility under 2 CFR § 200.512(a) to ensure that the Single Audit data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Management acknowledges that the reporting package for the fiscal year ended November 30, 2024 was not submitted by the required August 31, 2025 deadline. Management recognizes that delays in the year-end financial closing process and completion of the annual audit contributed to the late submission. Corrective Action The Agency will implement a formal Year-End Financial Reporting and Single Audit Completion Timeline beginning with the annual year-end closing process. The timeline will include: 1. Completion deadlines for all year-end account reconciliations. 2. Completion and review of grant-related schedules and balances. 3. Resolution of outstanding accounting items. 4. Preparation and organization of supporting documentation. 5. Defined deadlines for responding to auditor requests. 6. Management review of outstanding audit matters. 7. An internal target date for completion of the audit and submission of the Single Audit reporting package that is sufficiently ahead of the federal deadline. 8. Ongoing communication between Agency management, Fiscal Department personnel, and the independent auditors. 9. Escalation procedures when delays or unresolved matters could affect the audit completion or federal submission deadline. The Agency will also maintain a dedicated Single Audit Compliance Checklist documenting key milestones, responsible personnel, outstanding items, management review, and final submission.

The Single Audit reporting package was submitted after the required deadline, resulting in noncompliance with federal reporting requirements under 2 CFR §200.512. Management has implemented corrective measures to ensure timely submission in future periods including hiring of a new auditor and movement of tax preparation and tracking of audit to outsourced accountant.

The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit and submit the reporting package within nine months after year end. Anticipated completion date: December 31, 2026. Responsible contact person: Kathy Walker, Executive Director.