Corrective Action Plans

COMTO was not informed of anything outstanding related to the federal single audit until September 30, 2026, which is that this document must accompany the filing. It was greed between COMTO and Auditor that the review would be complete by 9/15/2026. COMTO has not received any correspondence from Auditor until late on 9/30/2026, informing us of an update which we agreed and that it took the COMTO staff less than 15 minutes to complete on our financials. Auditor was provided with signed document on 9/30/2026. Meanwhile, any updates forwarded to Auditor between 9/15/26 and 9/30/26 could not have been used towards changing Auditor’s opinion and, therefore, could not have caused a delay in this report, previously approved by our Board in July 2026. Auditor was provided with initial Management Response dated 10/1/2026 then responded by adding 2025-005 Federal Awards Submission as an additional penalty. On October 1, 2026, Auditor received signed Management Response and then would not accept it without further documentation. This will not happen next year as a joint effort between COMTO and any prospective auditor.

Institution Name Philander Smith University Fiscal Year Ended June 30, 2025 Federal Program / Assistance Listing Number (ALN) Finding Reference Number 2025-003 1. Finding Summary The auditor noted that the University did not submit is audit reporting package and data collection form to the Federal Audit Clearinghouse within the time frame required. 2. Management’s Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that the identified condition resulted from staffing vacancies and timing delays in the annual audit caused by limited staff. 3. Root Cause Analysis The root cause was staffing vacancies which has caused the University to fall behind on key reconciliations and month-end close processes. With fewer personnel, existing staff had to take on additional responsibilities which has caused slower turnaround times for day-to-day duties. Although staff are cross-trained where appropriate, vacancies disrupt normal workflows. 4. Corrective Action(s) Management is working to fill vacancies and also further cross-train staff. The University is also considering how to best engage temporary staff based on funding available from vacancies. The University acknowledges that although month-end workflows are in place, monitoring needs to be strengthen, especially during peak times. Finally, the University is investing in a new cloud-based Enterprise Resource Planning (ERP) software designed for higher education institutions, Ellucian Colleague, which should automate more business processes and reconciliations. Description of Corrective Actions The University has recently hired a Controller, a position which has been vacant for some time. The Controller will work to strengthen month-end workflows, staff training, and to fill remaining vacancies. 5. Risk Mitigation (Required — Even if Disagreeing) The University institution recognizes the importance of mitigating compliance risk in this area. Accordingly, the corrective actions described above are designed to reduce the risk of inconsistent documentation, misinterpretation of regulatory requirements, and future audit findings. 6. Responsible Party • Office/Department: Business Office • Title of Responsible Official: Vice President for Fiscal Affairs • Name (optional): _____________________________ 7. Implementation Timeline • Corrective action implemented: ☒ Yes ☐ No • If not fully implemented, expected completion date: December 31, 2026 8. Status of Corrective Action (For Prior-Year or Repeat Findings) ☐ Fully implemented ☐ Partially implemented ☐ Not yet implemented Evidence of Implementation Hiring documentation for the Controller. 9. Monitoring and Sustainability The University will conduct quarterly internal reviews of month-end close commencing the period ending June 30, 2026 to monitor progress with audit preparation which will ensure timely Federal Audit Clearinghouse submission. 10. Management Certification I certify that the information provided above is accurate and represents management’s corrective action plan for the audit finding identified. Signature: ________________________________________________ Name: __LaTonya Hayes_____________________________________ Title: ___Interim CFO_______________________________________ Email: __lhayes@philander.edu_______________________________ Phone: __(501) 370-5341____________________________________ Date: ___9/17/2026__________________________________________

Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO will implement procedures to ensure the timely completion and submission of the SEFA and applicable reporting package. Following the December 31 fiscal year-end, ECO will target completion of the year-end financial close within 45 days, preparation of key financial schedules, the SEFA, and initial auditor-requested documentation by March 15, and completion of the annual audit by August 31, in advance of the September 30 regulatory deadline. The HR & Finance Director will be responsible for coordinating preparation of the SEFA, year-end financial documentation, and auditor-requested materials and for tracking applicable reporting deadlines. The Operations Director will monitor progress against established year-end close and audit milestones and assist in identifying and resolving delays that could affect timely completion. The Executive Director will provide oversight to ensure the audit and required reports remain on schedule for timely submission. Key audit milestones and required reporting deadlines will be incorporated into ECO’s compliance calendar and reviewed regularly by leadership throughout the year-end close and audit process. Any delays or issues that could affect timely completion will be identified and addressed as they arise. Anticipated Completion Date March 15, 2027

2025-002: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2025 timely. The audit was submitted September 15, 2026, which was 168 days past the March 31, 2026 deadline. Action plan in response to the finding: The Principal will ensure that all required audit documentation is organized, complete, and readily available to the auditors upon request. This includes maintaining updated financial records, supporting documents, reconciliations, and schedules throughout the fiscal year so that materials can be provided promptly during the audit process. To support timely completion of the annual audit, the Principal will formally request the 2026 audit to be completed by March 31, 2027. This timeline allows adequate opportunity for fieldwork, review, and finalization of the audit report. The Principal will monitor progress, respond quickly to auditor inquiries, and verify that the final audit report is submitted within the required timeframe. Repeat Finding: No. Planned completion date for a corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Marie Rose, Principal | Ard Bizahaloni, Acting Business Manager

Finding: In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes the Data Collection Form (SF-SAC), must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Recommendation: The Organization should review internal controls and implement necessary procedures to ensure that accounting processes are completed timely so the audit can be completed within the parameters of the due date. Action to be taken: management review procedures will be implemented to ensure all future submissions are completed within the deadlines required by Uniform Guidance. Responsible person - Tony Postma, Interim Chief Financial Officer.

Department of Health and Human Services Semcac respectfully submits the following corrective action plan for the year ended 09/30/2025. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2024 – 9/30/2025 The finding from the 9/30/2025 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 2025-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2024-001 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’ comments, the following action will be taken to address the situation. As Semcac continues to grow and compliance requirements increase, we have evaluated staffing capacity within the Fiscal Department and added a management-level position in fiscal year 2026. Semcac has also contracted with an outsourced accounting firm to strengthen internal controls, improve processes and procedures, support adherence to the year-end closing schedule, and help ensure timely submission of the audit reporting package. If the Department of Health and Human Services have questions regarding this plan, please call Adam Larson at (507) 864-8218.

The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.

The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.

Finding 2024-007: Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization develop and monitor a formal audit timeline that accounts for the audit reporting package and data collection form submission deadlines to help ensure future fillings are submitted in accordance with federal requirements. Action Taken: CMJTS acknowledges the delay and has been making improvements to ensure that the Audit Reporting package and Data Collection Form are submitted timely and accurately. Accounting staff have been given additional training and internal procedures have been updated. Continued ongoing training and procedure updates will be done to ensure compliance.

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA)- Procurement and Suspension and Debarment Federal Agency: Department of Education Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the Procurement and Suspension and Debarment compliance requirements. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: We will establish a proper system of internal controls and develop policies and procedures to ensure there are appropriate procurement procedures for goods and services and contractors and subrecipients, as appropriate, are not suspended, debarred, or otherwise excluded prior to entering into any contracts or subawards. Anticipated Completion Date: June 30, 2026

FINDING 2025-001 Finding Subject: Child Nutrition Cluster – Procurement Suspension & Debarment Contact Person Responsible for Corrective Action: Annette Guenther Contact Phone Number and Email Address: 317-205-3332 x 77209 aguenther@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Child Nutrition will ensure that all procurement procedures are followed for both the simplified acquisition method and the small purchase method. Documentation will be retained to verify that required procedures were followed. Anticipated Completion Date: September 30, 2026

2025-018 PROCUREMENT HIGHER EDUCATION POLICY COMMISSION (HEPC), BLUEFIELD STATE UNIVERSITY (BSU) Assistance Listing Number: Various – Research & Development Cluster Higher Education Policy Commission (HEPC) response: HEPC maintains procurement policies consistent with state law, which is one of the three allowable criteria recognized in 2 CFR §200.320(a)(1)(iv) for establishing a micro purchase threshold of up to $50,000. A Self-Certification letter will be developed and maintained by April 30, 2026, while formally defining micro-purchase thresholds applied to federal awards. This selfcertification letter will be retained as part of our procurement documentation and will provide how the micro-purchase threshold was determined and applied in accordance with 2 CFR §200.320(a)(1)(iv). Bluefield State University (BSU) response: Beginning in FY 2026, the BSU Controller and Director of Purchasing will review the criteria recognized in 2 CFR §200.320(a)(1)(iv) for establishing a micro purchase threshold of up to $50,000. These requirements will be presented to the Board of Governors before June 30, 2026.

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 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.

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.

Management should establish a compliance tracking calendar and coordinate more closely with external auditors to ensure draft reports and final data collection forms are processed prior to statutory deadlines.Management agrees with the finding and will implement a tracking system to ensure future filings are completed on time.

The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.

The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.

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 May 1, 2026, which was 396 days past the March 31, 2025 deadline. Action plan in response to the finding: The Principal will ensure that all required audit documentation is organized, complete, and readily available to the auditors upon request. This includes maintaining updated financial records, supporting documents, reconciliations, and schedules throughout the fiscal year so that materials can be provided promptly during the audit process. To support timely completion of the annual audit, the Principal will formally request the 2025 audit to be completed by August 30, 2026. This timeline allows adequate opportunity for fieldwork, review, and finalization of the audit report. The Principal will monitor progress, respond quickly to auditor inquiries, and verify that the final audit report is submitted within the required timeframe. The 2026 Audit Request for Proposal will be submitted at the End of April 2026 for School Board approval. Repeat Finding: No. Planned completion date for a corrective action plan: June 30, 2026 Name of the contact person responsible for corrective action: Marie Rose, Principal | Lynnette Greyeyes, Business Manager

Finding Number: 2024-007 Finding Title: Regulatory Deadline for Submission of Schedule of Expenditures of Federal Awards Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program Names: Economic Development Initiatives—Special Project, Neighborhood Initiative and Neighborhood Stabilization Program; Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting - Audit Requirements and Single Audit Submission (2 CFR §200.512(a)) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization engaged a firm to perform the audit with the intent of completing and submitting the audit within the requirement timeframe. Due to unforeseen issues, the completion of the audit was delayed. Corrective Action Plan: Corrective Action #1: Audit Planning Timeline • Action: Develop detailed audit preparation timeline working backwards from nine-month deadline. Engage auditors by March 31 following fiscal year end to allow adequate planning and completion time. Board Treasurer will schedule regular status meetings with auditors throughout audit process. Build contingency time into schedule for unforeseen delays. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: December 31, 2025 (for FY 2025 audit); Annually thereafter by October following fiscal year end Corrective Action #2: Enhanced Year-End Close Procedures • Action: Implement enhanced year-end closing procedures ensuring financial records are audit-ready within 60 days of fiscal year end. Contract Accountant will prepare preliminary SEFA and supporting schedules by January 31 following fiscal year end. Board Treasurer will conduct internal pre-audit review identifying and resolving issues before auditors begin fieldwork. • Responsible Person/Title: Contract Accountant and Board Treasurer • Anticipated Completion Date: February 28, 2026 (procedures development); January 31, 2026 (first implementation for FY 2025) Corrective Action #3: Audit Documentation Preparation • Action: Prepare all audit supporting schedules and documentation in advance of audit fieldwork. Organize federal grant files with all required documentation readily accessible. Board Treasurer will coordinate with Contract Accountant to ensure prompt responses to auditor requests. • Responsible Person/Title: Contract Accountant and Board Treasurer • Anticipated Completion Date: March 31, 2026 (for FY 2025 audit); Annually thereafter Corrective Action #4: Board Oversight and Accountability • Action: Assign Board Treasurer responsibility and accountability for ensuring timely audit completion and submission. Require monthly status updates from Board Treasurer to full Board on audit progress during audit period. Include audit status as standing agenda item at Board meetings from April through September. • Responsible Person/Title: Board President • Anticipated Completion Date: April 30, 2026 (initial); Ongoing monthly April-September annually Corrective Action #5: Board Engagement and Resource Authorization • Action: Board Treasurer will immediately notify full Board if any issues arise that could jeopardize meeting submission deadline. Board will authorize additional resources (e.g., consultant support for Contract Accountant) if needed to meet deadline. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: Ongoing, as needed Corrective Action #6: Compliance Calendar with Milestones • Action: Incorporate FAC submission deadline into Organization's compliance calendar with milestone checkpoints. Set internal deadline of eight months (rather than nine months) to provide buffer for unforeseen issues. Track key milestones: audit engagement (by March 31), fieldwork completion (by July 31), draft report (by August 15), final report (by August 31), FAC submission (by September 15). • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: January 31, 2026 Corrective Action #7: Contingency Planning • Action: Develop contingency plan if audit delays occur, including escalation procedures and potential for additional temporary accounting support. Maintain regular communication with auditors to identify potential delays early. Board will evaluate whether additional contracted accounting support is needed during audit season. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: March 31, 2026 Corrective Action #8: Resource Capacity Assessment • Action: Board will assess whether current Contract Accountant arrangement provides adequate capacity to meet federal compliance requirements. Consider increasing Contract Accountant hours or engaging additional professional support for federal grants administration. Evaluate cost-benefit of engaging grants management consultant to support compliance activities. • Responsible Person/Title: Board of Directors • Anticipated Completion Date: March 31, 2026

2024-003 Finding - In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes the Data Collection Form (SF-SAC), must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Recommendation - The Organization should review internal controls and implement necessary procedures to ensure that accounting processes are completed timely so the audit can be completed within the parameters of the due date. Action to be taken – Additional staffing has been added and long with ensuring that bank reconciliations are completed by the 10th day after the month ends in order to ensure audit field work is completed in a timely manner. Responsible person – Tony Postma, Interim Chief Financial Officer

Finding: 2024-002 Condition Found: FAC filing for fiscal year ended March 31, 2024 was submitted late. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The late FAC filing was primarily the result of delays in finalizing financial statements and staff turnover. Executive leadership has addressed these issues through the corrective actions implemented under Finding 2024 001, including strengthened monthly close procedures and improved oversight of financial reporting timelines. The organization has also participated in financial technical assistance hosted by HRSA. In addition, the Organization has formalized responsibility for monitoring Single Audit and Federal Audit Clearinghouse deadlines within finance leadership, with executive level oversight to ensure compliance. The Organization has also retained a fractional CFO to provide continuity, expertise, and accountability on an ongoing basis. Management expects these actions to result in timely and compliant FAC submissions in future reporting periods. Anticipated Completion Date: Already completed with anticipated timely filing of FY 2026.

Western-Washtenaw Area Value Express, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan, 2425 E. Grand River Ave, Suite 1, Lansing, Michigan 48912 Audit period: The funding from September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is number consistently with the number assigned in the schedule. Finding - noncompliance with the Uniform Guidance Recommendation: As this was WAVE’s first Single Audit, management was still developing familiarity with Uniform Guidance audit submission requirements. The late submission resulted from an incomplete understanding of the deadlines associated with filing the Data Collection Form (DCF) and audit reporting package with the Federal Audit Clearinghouse (FAC). Action to be taken: To ensure timely submissions in future periods, management is implementing the following corrective actions: 1.Establish a formal written procedure for completing and filing the DCF and Single Auditreporting package in accordance with 2 CFR 200.512. 2.Assign a responsible individual within the finance department to oversee the Single Auditsubmission process and monitor related deadlines. 3.Create a compliance calendar that includes required federal reporting deadlines, including the30-day and 9-month submission rules. 4.Implement an internal review and approval step to confirm the completeness and accuracy of allrequired components prior to submission and to verify that submission occurs within therequired timeframe. 5.Provide training to finance personnel on federal audit reporting requirements and the FACsubmission process. These procedures will ensure future Single Audit submissions are completed on time and in accordance with Uniform Guidance. Anticipated Completion Date: December 31, 2025

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.

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.