Findings Citing § 200.512

Untimely Submission of the Single Audit Reporting Package – Federal Agency: U.S. Department of Health and Human Services. Award Name: Health Center Program, HHS Bridge Access Program for COVID 19 Vaccines and Treatments, Maternal and Child Health Services Block Grant to the States, and Opioid STR – Doorway for Substance Use-Related Supports and Services. Program Year: October 1, 2024 – September 30, 2025. Assistance Listing Number: 93.224, 93.527, 93.994 and 93.788. Type of Finding: Noncompliance with Uniform Guidance reporting requirements. Criteria: Title 2 CFR 200.512(a)(1) requires the audit, data collection form, and reporting package to be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period, whichever is earlier, unless an extension is authorized by the cognizant or oversight agency for audit. Condition: The System's fiscal year ended September 30, 2025. The System's audited financial statements for that year were issued on June 9, 2026. Accordingly, the reporting package was required to be submitted on or before June 30, 2026. The System did not complete and submit the reporting package by that date. Cause: During the System's wind-down period, substantially all internal accounting personnel had been terminated, and responsibility for preparing the financial information and supporting schedules necessary to complete the audit was transitioned to external consultants. Delays in completing the financial close, preparing an accurate Schedule of Expenditures of Federal Awards, and providing supporting documentation prevented timely completion and submission of the reporting package. Effect: The System did not comply with the reporting deadline established by 2 CFR 200.512(a)(1). Questioned Costs: None. Recommendation: We recommend that management establish a formal process for monitoring Uniform Guidance reporting deadlines, assigning responsibility for completion of the audit and data collection form, establishing interim milestones for completing the financial statements and Schedule of Expenditures of Federal Awards, and escalating delays to management and those charged with governance sufficiently in advance of the required filing date. View of Responsible Officials: Management agrees with the finding. During the System's wind-down period, substantially all internal accounting personnel had been terminated, and responsibility for preparing the financial information and supporting schedules necessary to complete the audit was transitioned to external consultants. Delays in completing the financial close, preparing an accurate Schedule of Expenditures of Federal Awards, and providing supporting documentation prevented the System from completing and submitting the single audit reporting package by the required filing date. Management has engaged additional qualified external accounting resources to assist with completing the financial close, preparing the Schedule of Expenditures of Federal Awards, providing the supporting documentation necessary to complete the audit, and completing the data collection form and single audit reporting package. Management has also established additional monitoring and oversight procedures for the System's remaining federal reporting obligations, including assigning responsibility for required reporting activities, identifying applicable reporting requirements and submission deadlines, establishing interim milestones, monitoring progress toward completion, and communicating potential delays to management and the Board of Trustees. Management will maintain sufficient accounting resources and appropriate monitoring and oversight procedures through completion of the single audit submission and the System's remaining federal reporting obligations.

FINDING 2025-005 TIMELY SUBMISSION OF SINGLE AUDIT REPORTING PACKAGE - NONCOMPLIANCE Federal Program: All Programs Criteria 2 CFR Section 200.512(a) requires the reporting package and Data Collection Form (DCF) to be submitted to the Federal Audit Clearinghouse (FAC) by the earlier of 30 calendar days after the reports are received from the auditor or nine months after fiscal year end. Condition The City did not meet this filing requirement related to timely submission of the Single Audit reporting package for the fiscal year ended September 30, 2025. Cause Although the City had established policies and procedures requiring the preparation and review of key account reconciliations and financial reporting activities, those controls were not consistently performed during the fiscal year. Effect The City is not in compliance with the Uniform Guidance requirements regarding the filing of the Single Audit reporting package. Questioned Costs None Repeat Finding This is not a repeat finding. Recommendation The City should strengthen its financial reporting processes and ensure key reconciliations are completed and reviewed on a timely basis throughout the year. Timely completion of these reconciliations will assist the City in maintaining accurate accounting records, preparing reliable financial information, and meeting all statutory financial reporting deadlines. Views of Responsible Officials See management's view and corrective action plan at the end of this report.

2025-001 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance (Repeat Finding 2024-002) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2025 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and will work with its accounting firm to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit in January to ensure the timely submission of the Single Audit report in future years.

Late Audit Submission to Federal Audit Clearinghouse Year Initially Occurring: 2025 CONDITION: The Commission’s audit report was not completed and submitted to the Federal Clearinghouse within nine months of year end. CRITERIA: 2 CFR 200.512 (a) (1) states in part “The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier)……” CAUSE: The reporting package was not submitted within the required timeframe due to delays in completion of the audit, which were impacted by the failure to reconcile accounts in a timely manner. EFFECT: The Commission is not compliant with 2 CFR 200.512. RECOMMENDATION: We recommend that the Commission should strengthen its financial reporting and year-end closing processes to ensure that all necessary information is prepared and available in a timely manner to facilitate completion of the audit within required reporting deadlines.

SD2025-008 REPORTING – DATA COLLECTION FORM (DCF) (REPEAT FINDING SD2024-010) Federal Agency; Federal Grantor and Program Title; ALN; Grant Number; Grant Period • U.S. Department of Justice; Direct program: Edward Byrne Memorial Justice Assistance Grant Program; 16.738; 15PBJA-22-GG-00656-MUMU; October 1, 2024 through September 30, 2025 • U.S. Department of Transportation; Direct programs: Safe Streets for All; 20.939; 693JJ32340235; October 1, 2024 through September 30, 2025 • U.S. Department of Treasury; Direct programs: Coronavirus State and Local Fiscal Recovery Fund Award; 21.027; N/A and 23.s.aa.900.128; October 1, 2024 through September 30, 2025 • U.S Department of Agriculture; Indirect programs: Inflation Reduction Act Urban & Community Forestry Program; 10.727; 23-DG-11083112-500; October 1, 2024 through September 30, 2025 Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2025 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2026. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.

Finding No. 2025-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Hawley-Winton Housing Development Fund Company, Inc. September 30, 2025 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2026 and September 30, 2027. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Hawley-Winton agrees with the finding and the auditor’s recommendations have been adopted.

Finding Number: 2025-001 Program: 93.356 – Head Start 93.600 – Head Start Disaster Recovery Compliance: Requirement: Reporting – Data Collection Form and Reporting Package Criteria --- The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed, and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition --- The reporting package for the fiscal year ended September 30, 2024, was not submitted within the required deadline. Questioned Cost --- Not applicable Context --- This is a condition identified based on review of Uniform Guidance requirements and the grant agreements Effect --- Failure to submit the reporting package timely may result in reduction or loss of federal funding. Cause --- There were delays in the audit process. Recommendation --- We recommend that the Organization meets the reporting deadline by establishing timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials --- Management concurs with the finding. See Current year Corrective Action Plan

Agency: U.S. Department of Education and U.S. Department of the Treasury Federal Assistance Listing Number: 84.215N Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects; 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: 2025 Pass-Through Entity: State of Connecticut Judicial Branch Office, City of Hartford, State of Connecticut Department of Public Health, State of Connecticut Department of Social Services, State of Connecticut Department of Mental Health and Addiction Services, State of Connecticut Department of Children and Families, State of Connecticut Department of Housing Criteria: Pursuant to 2 CFR § 200.512(a), an auditee is required to submit the Single Audit reporting package and Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Accordingly, the Medical Center's federal Single Audit reporting packages for the years ended September 30, 2025 and 2024 were required to be submitted no later than June 30, 2026 and 2025, respectively. Condition and Context: The Medical Center did not complete and submit its federal Single Audit reporting packages within the required filing periods. The reporting package for the year ended September 30, 2024, which was due June 30, 2025, was submitted in May 2026. Additionally, the reporting package for the year ended September 30, 2025 was not completed by its June 30, 2026 filing deadline. Questioned Costs: None reported. Cause: The Medical Center needed to complete certain internal compliance and administrative procedures before the federal Single Audits could be finalized. As a result, the audits were not completed and the related reporting packages were not submitted within the required filing period. Effect: The Medical Center did not comply with the federal Single Audit reporting requirements of 2 CFR § 200.512(a) for the year ended September 30, 2025 or 2024. The delayed submissions also resulted in the federal Single Audit reporting packages not being available to federal awarding agencies, pass-through entities, and other users within the timeframe prescribed by the Uniform Guidance. Recommendation: We recommend that the Medical Center establish and maintain a formal process to monitor federal Single Audit reporting deadlines and coordinate the timely completion of internal compliance and administrative procedures necessary to complete the Single Audit. The process should establish responsibilities and interim completion dates sufficiently in advance of the required filing deadline and include management monitoring of progress toward timely completion and submission of the reporting package.

Criteria – Per 2 CFR § 200.512(a)(1), the audit must be completed and the reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. The Organization’s normal FAC submission deadline was June 30, 2026. Condition and Context – The Organization did not complete and submit its single audit reporting package to the Federal Audit Clearinghouse by the normal June 30, 2026 deadline. The Organization requested an extension of the submission deadline to September 30, 2026; however, the Organization did not receive an approval from federal HHS regarding the extension request. The current completion date is October 26, 2026, which is one month beyond the requested extended deadline of September 30, 2026. Cause – The delay was primarily attributable to turnover in the Organization’s fiscal department, as well as turnover in key personnel at the outsourced accounting service provider during the audit period. These staffing changes disrupted the normal flow of information needed to support the audit and required additional time to address outstanding requests, obtain supporting documentation, and resolve audit inquiries. As the audit progressed, management and the auditors identified accounting adjustments and revisions to schedules that required further analysis and updates to previously provided information. Because these changes affected balances and disclosures subject to audit testing, the audit team was required to perform additional procedures, expand testing in certain areas, and revisit portions of work that had already been completed. Collectively, these circumstances significantly increased the time required to complete the audit. Effect – The Organization was not in compliance with the single audit reporting package submission requirements. The late submission may impact the Organization’s ability to qualify as a low-risk auditee in future audit periods and may result in additional oversight or follow-up by federal awarding agencies or pass-through entities. Questioned Costs – None. Recommendations – We recommend the Organization strengthen its year-end financial reporting and single audit preparation process to ensure the reporting package is completed and submitted to the Federal Audit Clearinghouse by the required deadline. The Organization should establish a formal single audit timeline that includes key milestones for closing the general ledger, preparing audit schedules, reviewing supporting documentation, responding to audit requests, and completing management review of the financial statements, schedule of expenditures of federal awards, and related compliance reporting. We also recommend the Organization implement procedures to mitigate the impact of staffing transitions within the fiscal department and outsourced accounting support function. Such procedures may include cross-training fiscal personnel, maintaining current documentation of key accounting and grant reporting processes, assigning clear responsibility for audit request coordination, and holding periodic status meetings with the outsourced accounting service provider and auditors during the audit process. Views of Responsible Officials and Planned Corrective Actions – Management acknowledged that the FY2025 Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the required timeframe due to staffing transitions, a backlog of accounting activities, and implementation of a new accounting system. The Organization has since brought account reconciliations current, increased the Senior Accountant’s involvement in the monthly close, and expanded training and knowledge transfer to improve continuity. The Organization plans to implement a year-end checklist and Single Audit timeline with assigned responsibilities and target dates for key reporting and audit milestones, monitor progress through regular status meetings, and maintain current documentation of accounting, grant reporting, and audit coordination procedures. These actions are intended to improve audit readiness and support timely submission of future Single Audit reporting packages.

Criteria or specific requirement: 2 CFR §200.512(a)(1) requires non-Federal entities to submit the data collection form (SF-SAC) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse within the required timeframe for the audit period tested. Questioned costs: None Context: The District did not submit their Data Collection Form on time for FY2024. Cause: The District did not have effective procedures in place to monitor and ensure timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Effect: The late submission caused the District to be a high risk auditee for FY2025. Repeat Finding: No Recommendation: We recommend the District implement procedures to monitor audit reporting deadlines and ensure the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Views of responsible officials: [There is no disagreement with the audit finding.] Action taken in response to finding: We had a different auditing firm and were under the impression they had submitted it. We will ensure we will not be late again and submit it on time. Name of the contact person responsible for corrective action: Stacy Rodriguez (Director of Finance) Planned completion date for corrective action plan: September 2025

Criteria: According to 2 CFR 200.512(a)(1) of the Office of Management and Budget's Uniform Guidance, the audit, data collection form, and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period. These submissions are a key part of ensuring transparency and compliance with federal funding requirements for the Child Nutrition Cluster Programs. Deviation/Condition: The Organization did not submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within the required time frame. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds. Known/Likely Questioned Costs: There are no questioned costs associated with this finding, as the delay does not involve improper use of federal funds, but rather the timing and submission of required documentation. Cause: The delay in submission occurred due to lapses in the Organization’s internal processes for managing and tracking deadlines. There was also a lack of consistent monitoring of the compliance calendar and the reminders that had been set in place to facilitate timely submission. The Organization has identified these gaps as the primary cause of the issue. Possible Asserted Effect: Although there are no questioned costs, the failure to submit the required forms and reports in a timely manner could negatively impact the Organization’s relationship with the federal oversight agencies, as well as the integrity of its internal controls. Additionally, it may cause delays in subsequent audits and reporting, affecting the program’s ongoing compliance status. Perspective: From the Organization’s perspective, the issue was not intentional but resulted from gaps in internal controls and inadequate planning. The Organization has acknowledged these deficiencies and is committed to improving its processes to ensure compliance moving forward. Corrective actions are already in progress. Repeat Exception: This is a repeat finding, as similar issues were identified in the prior audit period regarding the timeliness of submissions. Although the corrective action is partially implemented, the finding remains open, indicating that the problem has not been fully resolved. Recommendation: It is recommended that the Organization: 1. Appoint a member to be responsible for monitoring the compliance calendar that tracks all required submission deadlines and includes automatic reminders to ensure timely reporting. 2. Engage with the audit firm early in the year to schedule audit work and align timelines with internal deadlines to allow sufficient time for the audit process. 3. Increase the involvement of the Board of Directors in overseeing the financial reporting and audit process, ensuring that accountability is established at the highest level. 4. Continue training staff involved in reporting and the Child Nutrition programs, with a focus on timely submission and compliance with all federal reporting requirements. 5. Implement an organized filing system for all Child Nutrition programs’ documents to make information and documents easily accessible for the Organization and the auditors. Views of Responsible Official: Benjamin Klein, Executive Director, is the responsible official for the Organization. He agrees with the audit findings and the associated recommendations. The Organization has already made progress on implementing corrective actions, including staff training, improved internal tracking and monitoring, and is working to develop an organized and efficient document management system. The Organization is committed to further enhancing internal controls and ensuring future compliance with all deadlines. Confidential and Sensitive Info: Financial and operational documents referenced in this audit finding, including internal compliance procedures and staff training materials, contain sensitive information. These documents are confidential and have been shared with the audit team under a confidentiality agreement.

Criteria: According to 2 CFR 200.512(a)(1) of the Office of Management and Budget's Uniform Guidance, the audit, data collection form, and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period. These submissions are a key part of ensuring transparency and compliance with federal funding requirements for the Child Nutrition Cluster Programs. Deviation/Condition: The Organization did not submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within the required time frame. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds. Known/Likely Questioned Costs: There are no questioned costs associated with this finding, as the delay does not involve improper use of federal funds, but rather the timing and submission of required documentation. Cause: The delay in submission occurred due to lapses in the Organization’s internal processes for managing and tracking deadlines. There was also a lack of consistent monitoring of the compliance calendar and the reminders that had been set in place to facilitate timely submission. The Organization has identified these gaps as the primary cause of the issue. Possible Asserted Effect: Although there are no questioned costs, the failure to submit the required forms and reports in a timely manner could negatively impact the Organization’s relationship with the federal oversight agencies, as well as the integrity of its internal controls. Additionally, it may cause delays in subsequent audits and reporting, affecting the program’s ongoing compliance status. Perspective: From the Organization’s perspective, the issue was not intentional but resulted from gaps in internal controls and inadequate planning. The Organization has acknowledged these deficiencies and is committed to improving its processes to ensure compliance moving forward. Corrective actions are already in progress. Repeat Exception: This is a repeat finding, as similar issues were identified in the prior audit period regarding the timeliness of submissions. Although the corrective action is partially implemented, the finding remains open, indicating that the problem has not been fully resolved. Recommendation: It is recommended that the Organization: 1. Appoint a member to be responsible for monitoring the compliance calendar that tracks all required submission deadlines and includes automatic reminders to ensure timely reporting. 2. Engage with the audit firm early in the year to schedule audit work and align timelines with internal deadlines to allow sufficient time for the audit process. 3. Increase the involvement of the Board of Directors in overseeing the financial reporting and audit process, ensuring that accountability is established at the highest level. 4. Continue training staff involved in reporting and the Child Nutrition programs, with a focus on timely submission and compliance with all federal reporting requirements. 5. Implement an organized filing system for all Child Nutrition programs’ documents to make information and documents easily accessible for the Organization and the auditors. Views of Responsible Official: Nisson Portnoy, Food Program Director, is the responsible official for the Organization. He agrees with the audit findings and the associated recommendations. The Organization has already made progress on implementing corrective actions, including staff training, improved internal tracking and monitoring, and is working to develop an organized and efficient document management system. The Organization is committed to further enhancing internal controls and ensuring future compliance with all deadlines. Confidential and Sensitive Info: Financial and operational documents referenced in this audit finding, including internal compliance procedures and staff training materials, contain sensitive information. These documents are confidential and have been shared with the audit team under a confidentiality agreement.

Reference Number Material Weakness 2025-003 Did not follow Uniform Audit Guidance Subpart F-Audit Requirements § 200.512 a Report submission. Criteria or Specific Requirement: Uniform Audit Guidance Subpart F-Audit Requirements § 200.512 Report submission. Condition: The League did not audit requirements under Uniform Audit Guidance Subpart § 200.512 Report submission. Effect: The League is not in compliance with Uniform Audit Guidance Subpart F -Audit Requirements § 200.512 Report submission. Cause: The League did not approve and submit by the deadline. Recommendation: The League should follow the Uniform Audit Guidance Subpart F -Audit Requirements § 200.512 Report submission. Response: See Corrective Action Plan.

Criteria: According to 2 CFR 200.512(a)(1) of the Office of Management and Budget’s Uniform Guidance, the audit, data collection form, and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the auditee receives the auditor’s reports or nine months after the end of the audit period. These submissions are a key part of ensuring transparency and compliance with federal funding requirements for the Child Nutrition Cluster Programs. Deviation/Condition: The Organization did not submit the Data Collection Form and reporting packages to the FAC within the required timeframe. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds. Reporting Period: The findings pertain to the reporting period for the fiscal year ended August 31, 2025. Known/Likely Questioned Costs: There are no questioned costs associated with this finding, as the delay does not involve improper use of federal funds, but rather the timing and submission of required documentation. Cause: The delay in submission occurred due to lapses in the Organization’s internal processes for managing and tracking deadlines. There was also a lack of a comprehensive compliance calendar and reminders to facilitate timely submission. The Organization has identified these gaps as the primary cause of the issue. Possible Asserted Effect: Although there are no questioned costs, the failure to submit the required forms and reports in a timely manner could negatively impact the Organization’s relationship with the federal oversight agencies, as well as the integrity of its internal controls. Additionally, it may cause delays in subsequent audits and reporting, affecting the program’s ongoing compliance status. Perspective: From the Organization’s perspective, the issue was not intentional but resulted from gaps in internal controls and inadequate planning. The Organization has acknowledged these deficiencies and is committed to improving its processes to ensure compliance moving forward. Corrective actions are already in progress. Repeat Exception: This is a repeat finding, as a similar issue was identified in the prior audit period regarding the timeliness of submissions. Although the corrective action is partially implemented, the finding remains open, indicating that the problem has not been fully resolved. Recommendation: It is recommended that the Organization: 1. Finalize the implementation of a compliance calendar that tracks all required submission deadlines and includes automatic reminders to ensure timely reporting. 2. Engage with the audit firm early in the year to schedule audit work and align timelines with internal deadlines to allow sufficient time for the audit process. 3. Increase the involvement of the Board of Directors in overseeing the financial reporting and audit process, ensuring that accountability is established at the highest level. 4. Continue training staff involved in reporting and the Child Nutrition programs, with a focus on timely submission and compliance with all federal reporting requirements. Views of Responsible Official: Rabbi Yanky Bodenheimer, executive director, is the responsible official for the Organization. He agrees with the audit findings and the associated recommendations. The Organization has already made progress in implementing the corrective actions, including improved internal tracking, staff training, and the development of a document management system. The Organization is committed to further enhancing internal controls and ensuring future compliance with all deadlines. Confidential and Sensitive Info: Financial and operational documents referenced in this audit finding, including internal compliance procedures and staff training materials, contain sensitive information. These documents are confidential and have been shared with the audit team under a confidentiality agreement.

Criteria: Under 2 CFR 200.512(a), auditees that expend $750,000 or more in federal awards must submit their Single Audit report within nine months of the fiscal year end. Condition: The auditee’s fiscal year ended July 31, 2025. However, as of the date of this report (May 2026), the Single Audit report has not yet been issued — exceeding the nine-month submission requirement. Cause: The delay occurred because the client initially began providing the required data long after the fiscal year-end, resulting in the delayed issuance of the Single Audit report. Effect: Late submission constitutes noncompliance with federal regulations and may delay future federal funding or result in additional oversight. Recommendation: Management should ensure that all required financial and supporting documentation is provided in a timely manner after the fiscal year-end to facilitate completion of the audit within the expected reporting timeline. Repeat Finding: This is not a repeat finding.

Finding 2025-007: 2024 Data Collection Form (DCF) Late Filing Material Weakness and Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Federal Agency: Department of Education Federal Award Year: August 1, 2024–July 31, 2025 Criteria: In accordance with 2 CFR § 200.512, the auditee is required to electronically submit the DCF and reporting package to the Federal Audit Clearinghouse (FAC). Additionally, Uniform Guidance requires the reporting package to be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The Institute did not submit the fiscal year 2024 DCF and related reporting package to the Federal Audit Clearinghouse within the required time frame. Cause: The delay in submission was due to inadequate processes and controls to ensure timely completion, review, and certification of the DCF and reporting package prior to the filing deadline. Effect: Failure to submit the DCF within the required time frame results in noncompliance with federal reporting requirements, which may impact federal oversight and could subject the auditee to increased scrutiny from federal agencies or pass-through entities. Repeat finding: No. Questioned costs: None. Context: Based on review of the submission records, the reporting package, including the DCF, was submitted after the required deadline, resulting in noncompliance with Uniform Guidance reporting requirements. Recommendation: We recommend that management strengthen the control environment over Uniform Guidance compliance by establishing clear accountability for the timely completion of audit requests, preparation and review of the reporting package, and submission of the DCF. Formalized responsibilities, documented review procedures, and management oversight should be implemented to ensure compliance requirements are completed accurately and within required deadlines. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.

FINDING: 2025-001 (Noncompliance) Federal Agency: U.S. Department of Housing and Urban Development (“HUD”) Program Name: Supportive Housing for the Elderly CFDA #: 14.157 Federal Award Identification Number: 024-EE088-WAH Criteria The Organization is required to prepare a Schedule of Expenditures of Federal Awards (“SEFA”) in accordance with the prescribed guidelines of the Uniform Guidance. In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the Organization’s year end. Condition / Context The Data Collection Form was not submitted by its due date of November 11, 2024. The late report submission is a condition identified per examination of the audit report date, in comparison to the required submission deadline date of the Data Collection Form and reporting package. Questioned Costs None Cause Change by audit team to a new firm and miscommunication between the audit firm and the Organization regarding submission of Data Collection Form. Effect Such finding could impact subsequent federal funding. Identification as a Repeat Finding, if Applicable N/A Recommendation Improve the timeliness of financial information and submit the Data Collection Form by the due date. 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.

Finding No. 2025-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Clayton Improvements Association, LTD. June 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a “Low Risk Auditee” for at least the fiscal years ending June 30, 2026 and June 30, 2027. This designation will require the auditor to audit at least 40% of the project’s programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted April 4,2025. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Clayton Improvement Association, LTD. agrees with the finding and the auditor’s recommendations have been adopted.

Finding 2025-002: Untimely Submission of Data Collection Form Federal Agency-U.S. Department of Health and Human Services ALN: 93.297 and 93.217 Criteria: 2 CFR 200.512(a) states the auditee must submit the completed Data Collection Form and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The auditee did not submit the Data Collection Form and reporting package to the Federal Audit Clearinghouse within the required timeframe. The June 30, 2024 audit report was dated November 15, 2024, but the Data Collection Form and reporting package was not submitted until January 6, 2025, exceeding the 30-day window. Questioned Costs: None. Context: The Council has spent greater than $750,000 of direct and indirect federal funds during its fiscal year, As a result, the Council is required to have an audit conducted under Uniform Guidance and upon completion of the audit is required to submit a reporting package to the Federal Audit Clearing House. Cause: The delay was due to internal administrative oversight and lack of a formalized process to track and ensure timely submission of the Data Collection Form and reporting package. Effect: Failure to submit the Data Collection Form and reporting package timely may result in noncompliance with federal requirements and could impact future federal funding or trigger additional oversight. Repeat Finding: This was not a repeat finding. Recommendation: We recommend the auditee implement a formal tracking system and assign responsibility to specific personnel to ensure timely submission of the Data Collection Form and reporting package in accordance with 2 CFR 200.512(a). Management Response: We acknowledge the finding and take full responsibility for ensuring timely submission of the Data Collection Form and reporting package in accordance with 2 CFR 200.512(a). The delay was due to internal administrative oversight and the absence of a formalized process to track submission deadlines. To prevent recurrence, we have implemented two key measures: • Compliance Calendar: A centralized compliance calendar with automated reminders has been established to ensure all reporting deadlines are met promptly. • Alternate Signatory: Our Executive Vice President is now authorized to serve as an alternate signer for the reporting package in the event the CEO is unavailable, ensuring that submission is never delayed due to signature requirements. These actions strengthen our internal controls and ensure full compliance with federal reporting requirements going forward.

2025-001 - Failure to Submit Prior Year Single Audit Report to Federal Audit Clearinghouse Type of Finding: Other Finding Criteria: 2 CFR 200.512(a) requires auditees to submit the reporting package and data collection form to the FAC within 9 months of the fiscal year-end or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The School did not submit its FY 2024 Single Audit report to the Federal Audit Clearinghouse as required. Effect: Noncompliance with federal reporting requirements. The prior year’s audit information is not available in the public federal database as required. Cause: The report was not submitted due to an oversight by management. Recommendation: We recommend that management establish a formal process to ensure timely submission of all future Single Audit reporting packages to the Federal Audit Clearinghouse.

Finding reference number: #2025-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (Section 202 loan identification number 017-EE029) Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size population: The sample size information is not applicable to the finding. Name of Federal Agency: U.S. Department of Housing and Urban Development Noncompliance information: See statement of condition #2025-001 for noncompliance information. Question costs: $0 Statement of condition #2025-001: 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. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the entity's fiscal year end. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form due to the Capital Advance not being reflected on the Schedule of Expenditures of Federal Awards for the years ended June 30, 2024 and 2023. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion date: June 30, 2025 Reporting views of the responsible officials: Agree. Management concurs with the recommendation and notes that the Data Collection Form will be submitted timely moving forward.

Finding 2025-001 Type of Finding: Significant deficiency in internal controls over compliance and immaterial noncompliance Criteria: In accordance with the Uniform Guidance (2 CFR 200.512), it is the responsibility of Connected Lane County’s management to ensure there are properly designed and implemented internal controls in order to timely complete the Organization’s annual audit and submit it to the federal audit clearinghouse. Condition and Context: The audit for the year ended June 30, 2024 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. The audit was submitted more than nine months after the end of the audit period. Cause of Condition: The audit for the year ended June 30, 2024 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. Effect of Condition: The effect of the condition is that the Organization did not comply with the provisions in 2 CFR 200.212. This is considered immaterial non-compliance. Questioned Costs: None. Repeat Finding: Yes, see Finding 2024-002. Recommendation: We recommend management and the Board work closely with the Finance Manager to remedy the internal control over financial reporting deficiency and also to find efficiencies in the accounting systems to allow for timely close of the Organization’s financial records in order to allow for the audit to be completed timely. Additionally, we recommend the Organization review its document retention and storage policies to ensure documentation is well organized and easy to locate when requested for the audit.

Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: • The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was completed in August 2025; therefore, the audit was not submitted by March 31, 2025 deadline. Recommendation: As corrective actions on the other findings reported are successfully implemented by new fiscal management leadership, audits can be performed efficiently, finalized, and submitted within the required timeframe. The audit of June 30, 2025 should be completed and submitted to the Federal Clearinghouse within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: 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.

Criteria In accordance with 2 CFR §200.512, auditees are required to submit the single audit reporting package, including the single audit report and the Single Audit Collection Form (SF-SAC) to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition and Context The single audit reporting package for the fiscal year ended June 30, 2024 was submitted beyond the required reporting deadline. The submission exceeded the 30-day timeframe following the auditors’ report date. Cause The Organization did not have a robust compliance review processes to monitor the single audit filing deadline. Effect or Potential Effect Failure to timely submit required filing documents represents noncompliance with federal reporting requirements and could impact future federal funding if not corrected. Questioned Costs None. Recommendations We recommend that the Organization strengthen its year-end reporting procedures to ensure timely submission of the single audit reporting package to the FAC. Management should assign responsibility for monitoring submission deadlines, create a submission checklist, ensure calendar reminders for key dates, and establish a formal review process to confirm that the reporting package is submitted prior to the required due date. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and recommendations. See the attached corrective action plan.

Finding 2025-002: Material Weakness, Late Issuance of the 2024 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2025. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2025, should have been submitted to the Federal Audit Clearinghouse by January 2026. The Town missed the filing deadline, making the filing for 2025 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low-risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.

Criteria: Per 2 CFR 200.512 (Reporting on Audit Results), the auditee must submit the single audit reporting package to the Federal Audit Clearinghouse (FAC) within 30 days after receipt of the auditor’s report, or nine months after the end of the auditee’s fiscal year, whichever is earlier. Condition: For the fiscal year ending June 30, 2024 the auditee's reporting package was submitted to the Federal Audit Clearinghouse on November 13, 2025, which is 317 days past the required due date. Effect: Untimely submission constitutes noncompliance with federal reporting requirements which can impair federal oversight and increase the risk of enforcement actions, such as heightened monitoring, restrictions on future funding, or other administrative remedies deemed appropriate by awarding agencies. Cause: Insufficient procedures to ensure submission was accepted and finalized. Recommendation: Procedures should be updated to include report acceptance confirmation by the Federal Audit Clearinghouse. Views of Responsible Officials: AppalCART agrees with this finding. Finance procedures will be updated to include recommended submission confirmation which will be implemented immediately.

N. Special tests and provisions Finding 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 Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The reporting package and data collection form were not submitted to the Federal Audit Clearinghouse within 30 days after the reports were received from the auditors. Repeat Finding from Prior Year: No Cause: Management was not aware that this requirement was in effect for this year. Effect: The reporting package and data collection form were submitted late. Recommendation: We recommend management ensure policies and procedures are in place to timely submit the reporting package and data collection form to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and will ensure the reporting package and data collection form are submitted timely in the future.

2025 – 001 (2024-001) LATE FILING OF DATA COLLECTION FORM Other Matter U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425U COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2023 – June 30, 2024 Reporting Federal Assistance No. 84.346X & 84.349X COVID-19: ARP Special Education Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2023 – June 30, 2024 Reporting Federal Assistance No. 84.371 Title I Striving Readers Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2023 – June 30, 2024 Reporting Condition: The June 30, 2024 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 31, 2025). The audit report was released from the New Mexico State Auditor on March 9, 2025. The audit report and data collection form were certified and submitted on April 14, 2025. Management’s progress from prior year: Management has made some improvements in this area from the prior year. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted 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. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 31, 2025. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.

Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2024, data collection form was submitted to the Federal Audit clearinghouse database on April 19, 2025, and was due by March 31, 2025. Management’s Progress Toward Prior Year Corrective Action Plan: Significant progress was achieved during the year ended June 30, 2025, and the data collection form is expected to be submitted on time for that period. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2024. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.

Finding No. 2025-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Sherrill-Kenwood Community Retirement Housing Corporation June 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2025 and June 30, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late. Management made multiple attempts to follow up with the prior CPA firm to ensure timely completion of an audit. Responses from CPA firm were significantly delayed, often requiring multiple follow-ups before action was taken. The form was submitted on April28, 2025, 28 days late. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Sherrill-Kenwood Community Retirement Housing Corporation agrees with the finding and the auditor’s recommendations have been adopted. Management has since engaged a new CPA firm to perform audit services.

Finding No. 2025-001 Type of Finding: Compliance; Other Matter; Significant Deficiency in Internal Control Compliance Requirement: Reporting – Submission to the Federal Audit Clearinghouse Assistance Listing: 93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services (Aging Cluster) Questioned Costs: None Criteria Uniform Guidance requires non-federal entities that expend $750,000 or more in federal awards in a fiscal year to have a Single Audit conducted and to submit the data collection form (DCF) and Single Audit reporting package to the Federal Audit Clearinghouse (FAC) by the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the auditee’s fiscal year, in accordance with 2 CFR 200.512. Condition For the year ended June 30, 2024, the Organization was required to submit its Single Audit reporting package and DCF to the FAC. The Organization did not submit the 2024 Single Audit reporting package and DCF to the FAC. In addition, management represented that the Organization has not submitted Single Audit reporting packages or DCFs for prior years in which Single Audits were performed. Cause The Organization did not have formal policies and procedures to ensure that required Single Audit filings were completed, including monitoring of FAC submission and acceptance. Responsibility for preparing and submitting the FAC filing was not clearly assigned, and management was not aware of the FAC submission requirement. Effect As a result, the federal government and pass-through entities did not have access to the Organization’s Single Audit reports through the FAC for the current year and prior years in which Single Audits were required. This could affect federal agencies and pass-through entities’ ability to monitor the Organization’s use of federal funds and may impact future funding decisions. Recommendation We recommend that the Organization:  Develop and document written policies and procedures to ensure timely submission of the Single Audit reporting package and DCF to the FAC.  Assign responsibility for preparing and submitting the FAC filing to a specific position, with clear timelines and review procedures.  Establish a monitoring control to verify that each year’s Single Audit reporting package and DCF are successfully submitted to and accepted by the FAC.  Consult with the FAC and applicable federal agencies or pass-through entities regarding the appropriate corrective actions for prior-year audits that were not submitted. Views of Responsible Officials Management agrees with the finding. The Organization is in the 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.

Type of Finding Significant Deficiency and Compliance – Other Matter Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of December 13, 2024. Cause Prior auditor did not communicate to management timely that the DCF was available to be certified and submitted, as a result, it was not filed timely. Effect or Potential Effect Oversight by management resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation The Organization should enhance current internal controls ensuring the timeliness of preparation and accuracy of financial information required to ensure the DCF and single audit report are submitted by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.

Various Agencies Finding 2025 – 014: ALN 10.565, 10.568, and 10.569 – Food Distribution Cluster ALN 66.458 – Clean Water State Revolving Fund ALN 84.425C – COVID-19 – Education Stabilization Fund – GEER Fund ALN 84.425D – COVID-19 – Education Stabilization Fund – ESSER Fund ALN 84.425R – COVID-19 – Education Stabilization Fund – CRRSA EANS Program ALN 84.425U – COVID-19 – Education Stabilization Fund – ARP ESSER ALN 84.425V – COVID-19 – Education Stabilization Fund – ARP EANS Program ALN 84.425W – COVID-19 – Education Stabilization Fund – ARP ESSER HCY ALN 93.044, 93.045, and 93.053 – Aging Cluster (including COVID-19) A Material Weakness and Material Noncompliance Exist in the Commonwealth’s Subrecipient Audit Resolution Process (A Similar Condition Was Noted in Prior Year Finding 2024-015) Federal Grant Number(s) and Year(s): 228PA100I1003 (6/13/2022 – 6/30/2025), 241PA825Y8005 (10/01/2023 – 9/30/2024), 241PA825Y8105 (10/01/2023 – 9/30/2024), 241PA445Q2204 (10/01/2023 – 9/30/2024), 238PA000I1003 (5/25/2023 – 6/30/2025), 251PA825Y8105 (10/01/2024 – 9/30/2025), 42000124-0-CS (7/01/2024 – 9/30/2026), 95324301-0-4C (7/01/2023 – 6/30/2023), 95325401-0-4X (7/01/2023 – 6/30/2030), S425W210039 (4/23/2021 – 9/30/2024), S425U210028 (3/24/2021 – 9/30/2024), S425D210028 (1/05/2021 – 9/30/2024), S425C200013 (5/18/2020 – 4/01/2024), S425R210037 (3/13/2020 – 9/30/2024), S425V210037 (11/16/2021 – 9/30/2024), S425C210013 (3/13/2020 – 9/30/2024), 2101PACMC6 (4/01/2021 – 9/30/2024), 2101PAHDC6 (4/01/2021 – 9/30/2024), 2101PASSC6 (4/01/2021 – 9/30/2024), 2201PASTPH (1/01/2022 – 9/30/2025), 2301PAOACM (10/01/2022 – 9/30/2025), 2301PAOAHD (10/01/2022 – 9/30/2025), 2301PAOASS (10/01/2022 – 9/30/2025), 2401PAOACM (10/01/2023 – 9/30/2025), 2401PAOAHD (10/01/2023 – 9/30/2025), 2401PAOANS (10/01/2023 – 9/30/2025), 2401PAOASS (10/01/2023 – 9/30/2025), 2501PAOASS (10/01/2024 – 9/30/2026), 2501PAOACM (10/01/2024 – 9/30/2026), 2501PAOAHD (10/01/2024 – 9/30/2026), 2501PAOANS (10/01/2024 – 9/30/2026) Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Compliance Requirement: Subrecipient Monitoring Condition: Under the Commonwealth of Pennsylvania's (Commonwealth) implementation of the Single Audit Act, review and resolution of subrecipient Single Audit reports is split into two stages. The Office of the Budget’s Bureau of Accounting and Financial Management (OB-BAFM) ensures the reports meet technical standards through a centralized desk review process. The various funding agencies in the Commonwealth are responsible for making a management decision on each finding within six months of the Federal Audit Clearinghouse’s (FAC) acceptance date for audits subject to Uniform Guidance and to ensure appropriate corrective action is taken by the subrecipient (except for Uniform Guidance audits under U.S. Department of Labor programs which are permitted 12 months for management decisions in accordance with 2 CFR Section 2900.21). Each Commonwealth agency is also responsible for reviewing financial information in each audit report to determine whether the audit included all pass-through funding provided by the agency to ensure pass-through funds were subject to audit. Most agencies meet this requirement by performing Schedule of Expenditures of Federal Awards (SEFA) reconciliations. The agency is also required to adjust Commonwealth records, if necessary. Our fiscal year ended June 30, 2025 audit of the Commonwealth’s process for review and resolution of subrecipient Single Audits included an evaluation of the Commonwealth’s fiscal year ended June 30, 2024 subrecipient audit universe for audits due for submission to the FAC during the fiscal year ended June 30, 2025. We also evaluated the Commonwealth’s review of 47 subrecipient audit reports with findings in major programs/clusters which were identified on the Commonwealth agencies’ tracking lists during the fiscal year ended June 30, 2025 and required management decisions by Commonwealth agencies. Finding 2025 – 014: (continued) Our testing disclosed the following audit exceptions regarding the Commonwealth agencies’ review of subrecipient audit reports: • Pennsylvania Department of Aging (PDOA): Our testing disclosed that PDOA did not have adequate procedures in place for tracking and making management decisions on findings timely. The time period for making management decisions on findings was approximately 13.4 months to over 19 months after the FAC acceptance date for four out of four audit reports with findings. For the four items selected for testing, PDOA had not completed SEFA reconciliations or performed alternative procedures to ensure the subrecipient SEFAs were accurate so that major programs were properly determined and subjected to audit. • Department of Agriculture (PDA): The time period for making a management decision on findings was approximately eight months to over 15 months after the FAC acceptance date for four out of six audit reports with findings. There were also delays in PDA’s procedures to ensure the subrecipient SEFAs were accurate so that major programs were properly determined and subjected to audit. In addition, our testing disclosed that PDA subgranted federal funds of approximately $8.9 million to one subrecipient during fiscal year ended June 30, 2024, for which the Single Audit was not submitted to the FAC as of our February 2026 testing date. This was over 10 months after the March 31, 2025 due date. • Department of Education (PDE): The time period for making a management decision on findings was approximately 6.9 months to over 12 months after the FAC acceptance date for nine out of 30 audit reports with findings selected for testing. Three of the 30 audits reports were improperly classified on PDE’s audit tracking list as not having federal award findings. There were additional audit reports with findings listed on PDE’s audit tracking list where management decisions were not made timely. • Pennsylvania Infrastructure Investment Authority (PENNVEST): The time period for making a management decision on findings was over 15.9 months after the FAC acceptance date for one out of three audit reports with findings. For one out of three items selected for testing, PENNVEST had started but had not yet completed reconciling the SEFA to ensure the subrecipient SEFA was accurate so that major programs were properly determined and subject to audit. Criteria: 2 CFR Section 200.332, Requirements for pass-through entities, states in part: A pass-through entity must: (e) Monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. The pass-through entity is responsible for monitoring the overall performance of a subrecipient to ensure that the goals and objectives of the subaward are achieved. In monitoring a subrecipient, a pass-through entity must: (2) Ensure that the subrecipient takes corrective action on all significant developments that negatively affect the subaward. Significant developments include Single Audit findings related to the subaward, other audit findings, site visits, and written notifications from a subrecipient of adverse conditions which will impact their ability to meet the milestones or the objectives of a subaward. When significant developments negatively impact the subaward, a subrecipient must provide the pass-through entity with information on their plan for corrective action and any assistance needed to resolve the situation. (3) Issue a management decision for audit findings pertaining only to the Federal award provided to the subrecipient from the pass-through entity as required by §200.521 [Management decision]. (g) Verify that a subrecipient is audited as required by Subpart F [Audit Requirements] of this part. (h) Consider whether the results of a subrecipient’s audit, site visits, or other monitoring necessitate adjustments to the pass-through entity’s records. Finding 2025 – 014: (continued) (i) Consider taking enforcement action against noncompliant subrecipients as described in §200.339 [Remedies for noncompliance] and in program regulations. In order to carry out these responsibilities properly, good internal control dictates that state pass-through agencies ensure subrecipient Single Audit SEFAs are representative of state payment records each year, and that the related federal programs have been properly subjected to Single Audit procedures. 2 CFR Section 200.512, Report submission, states in part: (a) General. (1) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. 2 CFR Section 200.521, Management decision, states in part: (a) General. The management decision must clearly state whether or not the finding is sustained, the reasons for the decision, and the expected auditee action to repay disallowed costs, make financial adjustments or take other action. (d) Time requirements. The Federal agency or pass-through entity responsible for issuing a management decision must do so within six months of the FAC’s acceptance of the audit report. The auditee must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the audit report. 2 CFR Section 200.505, Remedies for audit noncompliance, states: In cases of continued inability or unwillingness of a non-federal entity to have an audit conducted in accordance with this part, Federal agencies or pass-through entities must take appropriate action as provided in §200.339 [Remedies for noncompliance]. 2 CFR Section 200.339, Remedies for noncompliance, states in part: The Federal agency or pass-through entity may implement specific conditions if the recipient or subrecipient fails to comply with the U.S. Constitution, Federal statutes, regulations, or terms and conditions of the Federal award. See §200.208 for additional information on specific conditions. When the Federal agency or pass-through entity determines that noncompliance cannot be remedied by imposing specific conditions, the Federal agency or pass-through entity may take one or more of the following actions: (a) Temporarily withhold payments until the recipient or subrecipient takes corrective action. (b) Disallow costs for all or part of the activity associated with the noncompliance of the recipient or subrecipient. (c) Suspend or terminate the Federal award in part or in its entirety. (d) Initiate suspension or debarment proceedings as authorized in 2 CFR Part 180 and the Federal agency’s regulations, or for pass-through entities, recommend suspension or debarment proceedings be initiated by the Federal agency. (e) Withhold further Federal funds (new awards or continuation funding) for the project or program. (f) Pursue other legally available remedies. Finding 2025 – 014: (continued) To ensure Commonwealth enforcement of federal regulations for subrecipient noncompliance with audit requirements, Commonwealth Management Directive 325.08, Amended – Remedies for Recipient Noncompliance with Audit Requirements, Section 5 related to policy, states in part: (a) Agencies must develop and implement remedial action that reflects the unique requirements of each program… (b) The remedial action should be implemented within six months from the date the first remedial action is initiated. At the end of the six-month period, the recipient should take the appropriate corrective action or the final stage of remedial action should be imposed on the recipient. Examples of remedial action include, but are not limited to: (1) Meeting or calling the recipient to explain the importance and benefits of the audit and audit resolution processes, emphasizing the value of the audit as an administrative tool and the Commonwealth’s reliance on an acceptable audit and prompt resolution as evidence of the recipient’s ability to properly administer the program. (2) Encouraging the entity to establish an audit committee or designate an individual as the single point of contact to: (a) Communicate regarding the audit. (b) Arrange for and oversee the audit. (c) Direct and monitor audit resolution. (3) Providing technical assistance to the recipient in devising and implementing an appropriate plan to remedy the noncompliance. (4) Withholding a portion of assistance payments until the noncompliance is resolved. (5) Withholding or disallowing overhead costs until the noncompliance is resolved. (6) Suspending the assistance agreement until the noncompliance is resolved. (7) Terminating the assistance agreement with the recipient and, if necessary, seeking alternative entities to administer the program. Management Directive 325.09, Amended – Processing Subrecipient Single Audits of Federal Pass-Through Funds, Section 7 related to procedures, states in part: a. Agencies. (2) Evaluate 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. (5) Issue management decisions relative to audit findings and crosscutting findings assigned to the agency for resolution, as required by 2 CFR §200.521. If responsible for the resolution of crosscutting findings, notify the affected agency or agencies upon resolution of such findings. (7) 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. Finding 2025 – 014: (continued) Management Directive 325.12, Amended – Standards for Enterprise Risk Management in Commonwealth Agencies, adopted the internal control framework outlined in the United States Government Accountability Office’s, Standards for Internal Control in the Federal Government (Green Book). The Green Book states in part: Management should establish and operate monitoring activities to monitor the internal control system and evaluate the results. Management should remediate identified internal control deficiencies on a timely basis. Cause: One reason provided by Commonwealth management for untimely audit resolution in the various agencies, including making management decisions, approving corrective action, and performing procedures to ensure the accuracy of subrecipient SEFAs, was either a change in staff or a lack of staff to follow up and process subrecipient audit reports more timely. Regarding the late and outstanding audit report submission, PDA did not take timely remedial action steps in accordance with 2 CFR Section 200.339 and Commonwealth Management Directive 325.08 in order to ensure compliance with federal audit submission requirements. Effect: Since required management decisions were not made within six months to ensure appropriate corrective action was taken on audits received from subrecipients, the Commonwealth did not comply with federal regulations, and subrecipients were not made aware of acceptance or rejection of corrective action plans in a timely manner. Further, noncompliance may recur in future periods if control deficiencies are not corrected on a timely basis, and there is an increased risk of unallowable charges being made to federal programs if corrective action and recovery of questioned costs is not timely. Regarding the SEFA reviews or alternate procedures which are not being performed timely, there is an increased risk that subrecipients could be misspending and/or inappropriately tracking and reporting federal funds over multiple year periods, and these discrepancies may not be properly monitored, detected, and corrected by agency personnel on a timely basis as required. Finally, additional federal pass-through funds may be unaudited in the future without timely and effective remedial action from Commonwealth agencies to enforce compliance. Recommendation: We recommend that the above weaknesses that cause untimely subrecipient Single Audit resolution, including untimely management decisions on findings, and untimely review of the SEFA or alternate procedures be corrected to ensure compliance with federal requirements and Commonwealth Management Directives, and to better ensure timelier subrecipient compliance with program requirements. Commonwealth agencies should promptly pursue outstanding audits and implement remedial action steps on a timely basis in accordance with 2 CFR Section 200.339 and Commonwealth Management Directive 325.08. PDA Response: PDA agrees with the finding. PDOA Response: PDOA agrees with the finding. PDE Response: PDE agrees with the finding. PENNVEST Response: PENNVEST agrees with the finding. Questioned Costs: The amount of questioned costs cannot be determined.

§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.

Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2024 Data Collection Form was not filed until July 15, 2025. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. 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. Management's Response: 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.

Federal award agency: U.S. Department of Treasury Pass-through granting agency: Multiple Program name and ALN: COVID-19: Coronavirus State and Local Fiscal Recovery Funds - 21.027 Federal award identification number: Multiple Federal award year: 2024 Federal award agency: U.S. Department of Health and Human Services Pass-through granting agency: Curators of the University of Missouri Program name and ALN: Medical Student Education – 93.680 Federal award identification number: Multiple Federal award year: 2024 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200.512(a) requires auditees to submit the reporting package, including the Data Collection Form (Form SF SAC), to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The audited compliance report for Mosaic’s period of availability ended June 30, 2024 should have been submitted by March 31, 2025. This finding applies to multiple federal awards and pass-through entities reported in the audit, including Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) and Medical Student Education (ALN 93.680). Cause: The audit and data collection form were completed and submitted by March 31, 2025, but the final click to officially submit the form wasn’t completed until April 16, 2025. Effect or potential effect: Mosaic’s late reporting could impact future funding provided by federal agencies. Questioned Costs: None Recommendation: We recommend Mosaic ensure the reporting package, including the Data Collection Form, is submitted to FAC within the required timeframe. Views of responsible officials: Management acknowledges this finding. See page 11 for corrective action plan.

Finding number: 2025-001 Finding type: Federal award finding Federal Assistance Listing No: 14.139 Program name: Mortgage Insurance Rental Housing in Urban Renewal Areas Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: n/a Grant number: n/a Federal award year: 2025 Control deficiency type: Significant deficiency over compliance Instance of noncompliance: Yes Compliance requirement: Reporting Questioned costs: n/a Repeat finding: Yes Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: M. Carter Plaza did not electronically submit its June 30, 2024 Single Audit reporting package to the Federal Audit Clearinghouse within the required time period. Cause: M. Carter Plaza’s 2024 accounting records were not closed in a timely matter. Effect: M. Carter Plaza did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: The closing of books and preparation for audit procedures is being addressed via improvements in internal controls related to property accounting and month end closing procedures as well as the hiring of more experienced staff during fiscal year 2025-2026. The organization anticipates that these improvements will allow for the audit to be completed within the required timeframe in the upcoming cycle.

2025-001 Submission of Audit Package and Data Collection Form Criteria: The audit package and the Data Collection Form are required to be submitted to the Federal Audit Clearinghouse within thirty (30) days after the receipt of the auditor’s report or nine (9) months after the end of the fiscal year – whichever comes first. Therefore, the deadline for submission of the March 30, 2025 audit package and Data Collection Form was July 18, 2025. Condition: Completion of the final submission step for the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse occurred after the required due date of March 30, 2025, as prescribed by 2 CFR 200.512. Recommendation: Internal controls be put in place to ensure timely submission of the Authority's audit package and Data Collection Form to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: 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.

Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans 84.031 Higher Education Institutional Aid (Title III) Federal Award Year June 30, 2025 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2025 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purpose of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding Yes. See 2024-005. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response 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.

2025-005: Late Submission Program Information: Funding Agency: All federal and state funding agencies listed on the schedules Title: All federal and state programs listed on the schedules AL Number: All federal and state programs listed on the schedules Award year and number: All federal and state programs listed on the schedules Criteria - 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a) require the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition - The fiscal year audit and reporting package is being submitted after the required due date. Context - We reviewed the audit submission date in comparison to the required due date. Questioned Costs - None Effect- There is potential for suspension or cessation of federal and state funding Cause - There was a delay in receiving the necessary approval to finalize the audit and submit the reporting package to the Federal Audit Clearinghouse. Recommendation - We recommend that the District develop policies and procedures to ensure that District records are ready for audit and supported by adequate documentation which will allow the audit firm to complete the audit in a timely and efficient manner. Views of Responsible Official- Management acknowledges the finding and is in the process of updating 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.

Condition The School Board did not submit its reporting package to the Federal Audit Clearinghouse within the required timeframe. Criteria In accordance with 2 CFR 200.512, auditees are required to submit the reporting package to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause The reporting package was not submitted within the required timeframe due to delays in completion of the audit, which were impacted by the timing and availability of financial information and supporting documentation, including delays in receipt of necessary information and supporting documentation required to complete audit procedures. Effect The School Board was not in compliance with federal reporting requirements and submission of the reporting package was delayed beyond the required deadline. Recommendation Management should strengthen its financial reporting and year-end closing processes to ensure that all necessary information is prepared and available in a timely manner to facilitate completion of the audit within required reporting deadlines. Views of Responsible Officials and Planned Corrective Action 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.

2025-007 – Late Audit Report Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Certified Community Behavioral Health Clinics; Rural Health Outreach and Rural Network Development Program Assistance listing numbers: 93.696; 93.912 Award year: 7/1/2024 – 6/30/2025 Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (March 31, 2026). Condition: SFRC’s fiscal year 2025 single audit reporting package was not submitted by the due date of March 31, 2026. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2025. Additionally, the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was unable to submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: 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.

2025-002 — LATE DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: U.S. Department of the Treasury Title: COVID 19 - Coronavirus State & Local Fiscal Recovery Fund AL #: 21.027 Award #: 23-002 Award Period: July 16, 2024 – December 31, 2026 Questioned Costs: None Condition For the Authority’s year ended June 30, 2025, the data collection form was not submitted to the Federal Audit clearinghouse database by March 31, 2026. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The fiscal agent’s implementation of the new ERP system resulted in challenges related to system configuration, data conversion, and staff familiarity with the new system. Additionally, the fiscal agent experienced significant staffing changes within the Finance Department during the transition period, which contributed to delays in completing reconciliations, reviewing accounting records, and finalizing financial information in a timely manner. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The Authority should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.

FINDING REFERENCE NUMBER 2025-002 FEDERAL PROGRAM 84.287: Twenty-First Century Community Learning Centers Grant COMPLIANCE REQUIREMENT Reporting TYPE OF FINDING Noncompliance and Significant Deficiency in Internal Control Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition: The Organization did not electronically submit its June 30, 2025 Single Audit reporting package to the Federal Audit Clearinghouse within the required time period. Cause: The Organization’s June 30, 2025 accounting records were not adequately closed in a timely manner. Effect: The Organization did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Views of the responsible officials and planned corrective actions: Management plans to revamp procedures to ensure that the reports are filed in a timely manner in the future.

§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.

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 31, 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 See Corrective Action Plan included in this report package.

Finding Number: 2025‐001 Repeat Finding: Yes, 2024‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Impact Aid 84.041 N/A N/A Education Stabilization Fund 84.425 S425U210038 N/A Federal Agency: U.S Department of Education Pass‐Through Agency: Arizona Department of Education Type of Finding: Noncompliance Compliance Requirements: Reporting Criteria In accordance with 2 CFR 200.512, the single audit must be completed, and the data collection form and reporting package must be submitted 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. Condition The District does not have adequate controls in place over federal reporting compliance. Cause The District does not have adequate controls over financial reporting and records retention. Effect The District was not in compliance with federal regulations and guidelines. Context The sample was not intended to be, and was not, a statistically valid sample. The District’s Single Audit Report was not completed and submitted within nine months of fiscal year‐end. Recommendation The District should implement better controls over financial reporting and records retention to ensure all documents are prepared and available for the completion of the financial reports. Views of Responsible Officials See Corrective Action Plan.

Criteria: Title 2 CFR §200.512(a) requires non-federal entities that expend $750,000 or more in federal awards during a fiscal year to submit the reporting package, including the audit report, data collection form (SF-SAC), and financial statements, to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: Wesleyan College did not submit the Fiscal Year 2025 Uniform Guidance reporting package to the FAC within the required timeframe. The reporting package was submitted approximately 30 days after the applicable deadline. Cause: The delay was caused by significant staffing turnover during and subsequent to Fiscal Year 2025 resulting in delays in the timing of the annual audit and preparation of the Uniform Guidance reposting package. Effect or Potential Effect: Failure to submit the Uniform Guidance reporting package by the required deadline resulted in noncompliance with Uniform Guidance reporting requirements. Late submission may subject Wesleyan College to potential increased oversight, delayed future funding, or designation as high-risk from federal awarding agencies. Recommendation: Wesleyan College establish and document formal procedures to monitor Single Audit submission requirements, including assigning clear responsibility, implementing a compliance calendar with key deadlines, and performing management review to ensure timely submission to the FAC. Views of Responsible Officials: Management concurs with the finding. The auditee has taken corrective action by assigning responsibility for FAC submissions to a designated individual within the finance department and implementing a standardized compliance checklist to track Single Audit deadlines. Management expects these actions to prevent recurrence in future reporting periods.

Type of finding: Federal Award Situation: Significant deficiency; compliance with federal regulations. Federal Program: All Programs Compliance Requirements: Reporting Prior-Year(s) Audit Finding(s): 2024-006, 2023-005, 2022-007, 2021-006 Questioned Costs: None Condition: The Single Audit reporting package, as defined and required in 2 CRF 200.512 for fiscal year ended June 30, 2025, was not submitted before the deadline established by the federal government. Context: The Municipality is required by law to design and implement procedures that support the preparation of its financial statements. The Municipality could not provide, on a timely basis, the information needed to complete the audit of their financial statements before the due date established by the federal government. Criteria: As per 2 CRF 200.12, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. 2 CRF 200.508 states that it is the auditee's responsibility to (1) prepare financial statements, including the schedule of expenditures of federal awards in accordance with 2 CFR 200.510, (2) promptly follow up and take corrective action on audit findings, including preparing a summary schedule of prior audit findings and a corrective plan, and (3) provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part, among other things. Cause: The Municipality’s accounting system does not provide the necessary information for the compilation of their financial statements. In order to address this situation, the Municipality has engaged a consultant to assist with the preparation, analysis, and necessary adjustments to prepare the Municipality’s financial statements. However, this procedure involves the participation of various municipal employees at different levels in the Municipality’s organizational structure which adds time to an already time-consuming task. The financial statements are finally available for audit after being approved by the Municipality. The Municipality issued their June 30, 2024 on July 2, 2025 and submitted their data collection form on July 21, 2025. This situation prevented the timely submission of the current fiscal year Single Audit reporting package. Effect: Because of the situation described above, the financial records needed for the preparation and subsequent audit of the financial statements were not obtained timely. The Municipality did not comply with the report submission requirement since the audit was not submitted within nine months after their fiscal period end date. Auditor’s recommendation: Management should continue to fulfill their auditee responsibilities as stated in 2 CRF 200.508, which among other things, require management to prepare appropriate financial statements and provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit to ensure that subsequent financial reporting packages are submitted timely. Views of Responsible officials and Corrective Actions: The Municipality shall establish procedures, training programs, and internal controls to ensure compliance with the preparation and timely submission of the Single Audit Report to the Federal Audit Clearinghouse, as required by the OMB Super Circular Uniform Guidance and in accordance with the nine-month deadline established therein. In addition, the Department of Finance will monitor the progress of the work, including the preparation of financial statements, as well as the external audit and the single audit, so that for the fiscal year ending June 30, 2026, the reports are submitted by the established deadline of no later than March 31, 2027. Audit Status: Unresolved

FINDING 2025-017 Federal Program Information: Student Financial Assistance Cluster (ALN: Various), Research and Development Cluster (ALN: Various), Annual Appropriation (ALN 84.915A), Constitutional Law Chair Endowment (ALN 16.000), Matching Endowment (84.000), Law School Clinical Endowment (ALN 84.998D), USAID Foreign Assistance for Programs Overseas (ALN 98.001), Charles B. Rangel International Affairs Program (ALN 19.020) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - According to federal regulations (2 CFR 200.512(a)(1)), the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). Condition: The University did not submit the June 30, 2025 Single Audit to the Federal Audit Clearinghouse by the required deadline. Cause: Administrative oversight and insufficient internal control. Effect or Potential Effect: The University was not in compliance with Single Audit reporting deadlines. Questioned Costs: None. Context: The University did not submit the June 30, 2025 Single Audit to the Federal Audit Clearinghouse by the required deadline. Identification as a Repeat Finding: This is a repeat of prior year finding 2024-002. Recommendation: We recommend that the University strengthen its internal controls over the Single Audit reporting process to ensure required audit reports are submitted to the Federal Audit Clearinghouse and respective cognizant agencies in accordance with federal deadlines. This should include establishing a formal compliance calendar, clearly defining roles and responsibilities for report submission, implementing management review and approval procedures prior to filing, and performing periodic monitoring to ensure compliance. Views of Responsible Officials: In response to the auditor’s recommendation to strengthen internal controls and ensure timely submission of the Single Audit Report to the Federal Audit Clearinghouse, Howard University will enhance cross collaboration across the University to improve audit readiness. During the May 2025 transition from the Grants and Contracts Accounting Office to the Sponsored Awards Office, the University experienced significant staff turnover and a loss of institutional knowledge, which contributed to audit readiness challenges. Since that time, the University has focused on stabilization efforts. The Office of Research Sponsored Programs has been restructured and is now almost fully staffed. The University will be establishing monthly check ins with key stakeholders to ensure adherence to a compliance calendar with clearly defined roles and responsibilities across core compliance areas. Additionally, the University has hired a Director of Post Award Compliance and Training to lead audit readiness efforts, strengthen internal controls, and support ongoing monitoring and compliance throughout the fiscal year.