Findings Citing § 200.512

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.

III. Findings and Questioned Costs-Major Federal Programs 2025-001 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Activities CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: No Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2025, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearing house timely. Management’s Response: Management acknowledges the delay in submitting the audit report due to staff capacity limitations. To prevent recurrence, they have established a formal year-end audit planning calendar with interim documentation deadlines and have implemented a structured, pre-audit check-list process to ensure all documentation is finalized and reviewed at least 30 days prior to the deadline.

Federal Assistance Listing Number - 10.558 Child and Adult Care Food Program Federal Assistance Listing Number - 93.575 Child Care and Development Block Grant - CCDF Cluster Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within the earlier of: (i) 30 calender days after receiving the auditor's report, or (ii) nine months after the fiscal year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2025. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2026 and 2027. Context: When performing our audit, we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: Delays in finalizing the Organization's financial statements and obtaining supporting testing documentation caused the audit report and accompanying reporting package to be completed later than planned, which in turn delayed submission to the FAC. Recommendation: The Organization should implement or enhance internal controls and procedures to ensure timely completion of financial statements, timely gathering of audit documentation, and monitoring of the submission deadlin for the FAC reporting package. The Organization should consider establishing an internal deadline ahead of the regulatory deadline to provide a buffer for final review and submission. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Corrective Action Plan.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-003 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires Universal Academy’s (the Academy) audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year and prior year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2025 was not completed within the nine-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2025, which is a required component of the federal reporting package, was delayed. Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2025, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

2025-003: Late Submission Program Information: Funding Agency: All federal agencies listed on the schedule of expenditures of federal awards Title: All federal agencies listed on the schedule of expenditures of federal awards AL Number: All federal agencies listed on the schedule of expenditures of federal awards Award year and number: All federal agencies listed on the schedule of expenditures of federal awards Criteria - 2 CFR section 200.512(a) requires 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 the 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 finalizing the audit due to the implementation of a new financial reporting standard. 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 will review and update necessary policies and procedures to ensure that District records are ready for audit, supported by adequate documentation, and audited within nine months after year-end.

2025-001 DELINQUENT SINGLE AUDIT SUBMISSION Federal Program Information: Federal Agency and Program Name U.S. Department of Health and Human Services Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Grant Award G250310 Grant Award G250529 Grant Award G250530 Grant Award G250531 Federal Assistance Listing Number: 93.575/93.596 Criteria: 2 CFR 200.512 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” 2 CFR 200.512 requires that “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 Organization’s internal controls, including cross-training of personnel in the event of an emergency, are not adequate to ensure that the audit, the data collection form, and the financial reporting package were submitted by the federal submission deadline. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.575/93.596 were $12,499,030 for the year ended June 30, 2025. Cause: The Organization does not have adequate internal controls, including cross-training of personnel in the event of an emergency, in place to ensure the timely submission of the audit, data collection form, and reporting package. Effect: The Organization’s audit, data collection form, and reporting package were not submitted timely for the year ended June 30, 2025. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization review and address personnel and cross-staffing needs, specifically in the event of an emergency, to ensure timely reporting and submission in accordance with federal regulations. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.

Finding 2025 - 001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2026. Questioned Costs: None Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Cause: We requested information relating to the completion of the audit. This information was not provided on a timely basis, causing the filing for that audit to be late. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the School District organize and provide requested information on a timely basis to ensure completion of the audit by June 30 of each year. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.

Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2026. Cause: The organization had staff shortages resulting from personnel being out of the office for an extended period of time resulting in delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2026. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to. Management Response: Delays in audit completion were due to two key staff members being out of the office for extended periods for medical/health issues. Currently, management is completing a plan for coverage of unforeseen absences of key employees as well as a succession plan for potential future key employee retirements.

Finding 2025 - 001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of March 31, 2026. Questioned Costs: None Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Cause: We requested information relating to the completion of the audit. This information was not provided on a timely basis, causing the filing for that audit to be late. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the School District organize and provide requested information on a timely basis to ensure completion of the audit by March 31 of each year. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.

FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING 2025-001 – UNTIMELY COMPLETION AND SUBMISSION OF SINGLE AUDIT REPORTING PACKAGE Condition The organization did not complete and submit its Single Audit reporting package within the required nine-month period following fiscal year-end. For example, for the fiscal year ended June 30, 2025, the reporting package was required to be submitted no later than March 31, 2026; however, the audit was not completed and submitted until May 12, 2026. Criteria Under 2 CFR 200.512, the auditee must prepare the financial statements, schedule of expenditures of federal awards, and other required components of the reporting package, and ensure that the Single Audit reporting package is completed and submitted within the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after the end of the audit period. Cause The delay appears to have resulted from inadequate planning and monitoring of the year-end financial reporting and audit process. Contributing factors may have included the absence of a formal closing and audit timeline, unclear assignment of responsibility for key deliverables, delays in preparing supporting schedules, or insufficient oversight of the audit submission process. Effect Failure to complete and submit the Single Audit reporting package within the required timeframe constitutes noncompliance with federal audit submission requirements. This may adversely affect the organization’s standing with federal awarding agencies and pass-through entities, may increase the risk of sanctions or scrutiny related to continued federal funding, and delays the availability of audited financial and compliance information to management, oversight bodies, and other stakeholders. Recommendation Management should implement procedures to help ensure timely completion and submission of future Single Audits. Recommended actions include: •Establishing a formal year-end reporting and audit timeline with interim milestones through final submission. •Assigning specific responsibility for preparation, review, auditor coordination, and submission of the reporting package. •Monitoring progress against deadlines throughout the audit process and elevating delays to appropriate management on a timely basis. •Confirming in advance that all required financial statements, schedules, and supporting documentation will be ready for audit and submission within the applicable deadline. Views of Responsible Officials Management acknowledges the finding and states it will take corrective action to strengthen its year-end reporting and audit monitoring processes to help ensure timely completion and submission of future Single Audits.

Condition Found The reporting package and data collection form for the June 30, 2024 audit was not filed by the March 30, 2025 deadline. Effect LUYW was in violation of 2 CFR Section 200.512(a). Cause The financial records and supporting documentation were not prepared or made available in a timely manner, which prevented the audit from beginning early enough to meet the required reporting deadline. Criteria Uniform Guidance and 2024 Compliance Supplement, 2 CFR Section 200.512(a) require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation LUYW should ensure that its records are completed and reconciled in a timely manner, so that the Single Audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials In response to the late filing with the FAC, LUYW has implemented corrective measures to ensure timely compliance in the future. The organization has established an audit preparation timeline, assigned oversight responsibilities to the Executive Director of Operations and Finance, and strengthened coordination with its auditors to monitor all reporting deadlines. Additional review procedures and regular follow-up meetings will help ensure that future audit reports and FAC submissions are completed and submitted within the required timeframe.

Condition: The Organization’s single audit reporting package for fiscal year 2024 was due on March 31, 2025. The data collection form and reporting package were submitted to the Federal Audit Clearing House (FAC) on June 13, 2025. Criteria: According to 2 CFR §200.512 (report submission), the audit reporting package and data collection form must be submitted to the 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. Cause: Due to turnover in staffing at the outside accounting consultants office, the audit was delayed for fiscal year 2024. Due to the delay, the audit report was not issued prior to the March 31, 2025 deadline and as such, Urban League was not able to submit the reporting package by the stipulated deadline. Effect: Urban League was not in compliance with the single audit reporting package deadline requirement. Recommendations: We recommend that Urban League review and improve controls around the submission of the single audit reporting package to ensure the package is submitted timely. Management Response: Urban League acknowledges that the FY2024 single audit reporting package was submitted after the required deadline. Urban League will review its current process to ensure the single audit reporting package is filed timely.

Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2024-007) Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Expenditures Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended June 30, 2025, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The Organization did not timely submit the audit reporting package and data collection form due to delays in completing the FY25 audit. The delayed completion of the FY24 audit caused a cascading impact on the timing of the FY25 audit. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the Organization develop and monitor a formal audit timeline that accounts for the audit reporting package and data collection form submission deadlines to help ensure future filings are submitted in accordance with federal requirements. Questioned Costs: None Responsible Official's Response: CMJTS acknowledges the delay and has been making improvements to ensure that the Audit Reporting package and Data Collection Form are submitted timely and accurately. Accounting staff have been given additional training and internal procedures have been updated. Continued ongoing training and procedure updates will be done to ensure compliance.

2025-008 - Late Submission of Single Audit Reporting Package and Data Collection Form Finding Type: Noncompliance. Criteria: The Uniform Guidance (2 CFR 200.512(a)(1)) requires that the audit, data collection form, and reporting package be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. For the fiscal year ended June 30, 2025, the required submission deadline was March 31, 2026. Condition: The City did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Cause: This condition is the result of delays in completing the audit and finalizing the reporting package for submission to the Federal Audit Clearinghouse. Effect: As a result of this condition, the City was not in compliance with Uniform Guidance reporting requirements. Continued noncompliance may result in increased Federal oversight. Recommendation: The City should implement procedures to ensure that the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Management Response: See Corrective Action Plan.

Late Single Audit Submission Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the schedules of expenditures of federal awards for fiscal years 2022-2025. Type of Finding: Significant Deficiency in Internal Control over Compliance – Other Matter Criteria or specific requirement: 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. Condition: The single audit packages for the City’s fiscal years 2022-2025, were not submitted timely to the Federal Audit Clearinghouse. Questioned costs: None noted. Context: The federal single audit for the current fiscal year was issued significantly earlier than in the prior fiscal year, however it was still submitted after the deadline. Cause: The City and Board of Education are not audit-ready in a timely manner. Effect: This can result in errors reported in the SEFA, SESFA, 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 City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Repeat Finding: Yes (2024-005) Recommendation: We recommend the City and Board of Education develop a more robust audit readiness schedule. Ultimately a comprehensive accounting policies and procedures manual should also be developed. Lastly, the City should consider allocating additional resources/personnel to the City Finance Office to assist with the audit. Views of responsible officials: Management agrees with this finding.

2025-003 - Late Submission of Single Audit Report to the 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 Federal Audit Clearinghouse 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 2025 Single Audit report to the Federal Audit Clearinghouse within the required timeframe. Effect: Noncompliance with federal reporting requirements, resulting in the audit information not being available in the public federal database as required. Cause: The delay in submitting the report to the FAC was due to the School’s failure to provide the required documentation and information to the auditor within the prescribed timeframe. Repeat Finding: No Recommendation: We recommend that the School establish a formal process to ensure that all required documentation and information are provided to the auditor within the prescribed timeframe, facilitating the timely submission of the Single Audit report to the FAC.

The City is required under CFR 200.512(a) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period.

Reconciliations and Material Adjustments Condition: At the time of audit fieldwork, Community Council of Idaho had not reconciled and closed its grant and contract revenue accounts. As a result, Wipfli LLP proposed and management posted adjusting journal entries to grants receivabl and grant revenue. There were also entries to during the audit to correct property and equipment, pharmaceutical inventory, notes payable, depreciation expense, and interest expense. As Community Council of Idaho’s internal controls did not discover these adjustments prior to the audit, a material weakness exists in Community Council of Idaho’s internal controls over financial reporting. Community Council of Idaho also experienced delays in issuing the June 30, 2025, audited financial statements which were due March 31, 2026. Criteria: An accounting system should provide timely and accurate information for management. The reconciliation of account balances is an integral internal control activity to determine that stated account balances are accurately and fairly reported. Management should reconcile general ledger accounts to subsidiary ledgers and other supporting documents in a timely and effective manner. Federal Regulation 2 CFR 200.302(4) requires that an organization have…Effective control over, and accountability for, all funds, property, and other assets." Furthermore, Federal Regulation 2 CFR 200.512(a) requires audits be submitted nine months after the end of the audit period. Cause: During the audit year, Community Council of Idaho experienced turnover in its business office while preparing for the audit which contributed to the lack of adequate and timely closing procedures, account reconciliations, and review processes. Effect: A material weakness in internal control over financial reporting exists as a result of these matters. Auditor's Recommendations: Accounts should be reconciled monthly with the adjustments posted timely so that management is relying on accurate financial information to make decisions. We recommend management and those charged with governance evaluate the operation of the business office and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled, reviewed, and adjusted in a timely manner. Clinic reporting systems and procedures should be evaluated and revised. View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-006 Federal Reporting Deadline Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Questioned Costs – Not applicable. Context – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Cause – The completion of the District’s audited annual financial statements for the year ended June 30, 2025, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline. Repeat Finding – This is a current year and prior year finding. Effect – The delay in the completion of the District’s financial audit for the year ended June 30, 2025, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the District ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. District management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The District has separately issued a Corrective Action Plan related to this finding.

Condition: The auditee did not submit its data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline for the fiscal year ended June 30, 2026. Criteria: 2 CFR 200.512(a) requires the auditee to submit the audit, data collection form, and reporting package to the Federal Audit Clearinghouse no later than the earlier of 30 calendar days after receipt of the auditor’s reports or (2) nine months after the end of the audit period, unless an extension has been authorized by the cognizant or oversight agency for audit Cause: The delay in submission was due to the audited financial statements not being prepared in a timely manner. As described in Finding 2025-001, the auditee has a material weakness in internal control over financial reporting related to the financial statement preparation process, including inadequate review procedures and insufficient resources to ensure timely completion of the audited financial statements. Effect: Because the audited financial statements were not completed timely, the auditee was unable to meet the FAC submission requirements under 2 CFR 200.512. This resulted in noncompliance with federal regulations. Repeat Finding: No. Recommendation: We recommend the auditee strengthen its internal control over financial reporting by implementing procedures to ensure timely preparation, review, and issuance of the audited financial statements. This should include clearly defined responsibilities, enhanced review controls, and a formal closing and reporting timeline designed to meet Uniform Guidance reporting deadlines.

Finding 2025-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Transportation (DOT) and Denali Commission (DC) Federal Program: Operating and Fixed Route / Paratransit (DOT) and Saxman Low-Income Housing Development Project and Trails Master Plan (DC), respectively ALN: 20.509 (DOT) and 90.100 (DC) Award Numbers: AK-2019-029, AK-2022-018, AK-2023-050, AK-2024-010, AK-2020-027 (DOT) and 01854, 01898 (DC) Award Year: 2019, 2020, 2022, 2023, 2024 (DOT) and 2023, 2024 (DC) Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Borough did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: The Borough was not able to provide the necessary audit documents within a timely matter. Thus, the Borough was not able to complete the audit within the Uniform Guidance reporting timeline. Effect: The Borough was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. We believe the finding to be an isolated instance and not a systemic issue. Recommendation: We recommend the Borough to seek audit prep services to ensure that the audit is completed prior to Uniform Guidance reporting deadlines. Management’s Response: Management concurs with this finding. The delay was an isolated occurrence resulting from a combination of staffing challenges and audit timing, and is not indicative of a systemic issue, as noted by the auditors. The Borough has engaged Maureen Crosby, Contract Controller, to provide audit preparation assistance to ensure timely completion of future audits within Uniform Guidance reporting deadlines. See Corrective Action Plan.

Finding Reference: 2025-007 Federal Programs: All Mayor Programs and Cluster Compliance Requirement: Single Audit Act Type of Finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition: The Single Audit Report for the fiscal year ended June 30, 2025, was not issued within nine (9) months after the ended of the audit period. The Data Collection Form and the reporting package were not submitted on a timely basis. Criteria: 2 CFR, Section 200.512 (a) (1), states that 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 or nine months after the end of the audit period (whichever is earlier). Cause of Condition: Due to the delay in the preparation of the financial statements, the Municipality did not comply with the requirements established in the Uniform Guidance. Effect of Condition: The Municipality could be sanctioned by the Federal government and pass-through agencies for the noncompliance of this requirement. Recommendation: We recommend management to continue strengthening the internal controls and procedures over the accounting records in a manner that the Municipality’s process of preparation of the financial statements can be completed within a reasonable period of time. Questioned Costs: None Prior year finding: This is a new finding. View of Responsible Official and Planned Corrective Action Plan: We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2026-2027 fiscal year. Responsible Person: Mrs. Mayra Ortiz Arroyo, Finance and Budget Director

Finding 2025-004 – Single Audit Report Submission – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat Finding – Prior Year 2023-002) Criteria or Specific Requirement: The Uniform Guidance, 2 CFR 200.512(a), requires the auditee to submit the single audit reporting package and the data collection form to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the fiscal year under audit. For the fiscal year ended June 30, 2024, the submission deadline was March 31, 2025. Condition: The single audit reporting package and data collection form for the fiscal year ended June 30, 2024 were not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2025, resulting in a late filing and noncompliance with 2 CFR 200.512(a). This finding was previously identified as Finding 2023-002 for the fiscal year ended June 30, 2023, and was reported as resolved in the prior year audit. The recurrence of this condition indicates that the corrective actions implemented were not sufficient to prevent the issue from recurring. Cause and Effect: The late submission was primarily attributable to staff turnover in key finance positions, which resulted in delays in completing the year-end close, preparing the financial statements, and finalizing the single audit reporting package in a timely manner. Late submission of the single audit reporting package may jeopardize the Organization's standing with federal awarding agencies and could affect the Organization's ability to receive future federal funding. Auditors' Recommendations: Management should establish a formal single audit submission timeline with clearly defined milestones, responsible parties, and target completion dates beginning at the start of each fiscal year. The timeline should work backward from the submission deadline to establish interim deadlines for year-end close, draft financial statement preparation, management review, and auditor fieldwork. Given the recurring nature of this finding, management should also consider engaging its external auditors earlier in the process and ensuring that adequate finance staffing is in place prior to the year-end close. Progress against the submission timeline should be monitored by the CEO and reported to the Board of Directors. Management's Response: Management has created standard operating procedures and instructions in order to adhere to established quarterly and annual deadlines including quarterly board reporting and treasurer review for adherence to deadlines.

Finding No. 2025-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Onondaga Apartments Housing Development Fund Company, Inc. June 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 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 due to a delay in the delivery of audit materials attributable to upper-level management transitions 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: Providence House Apartments agrees with the finding and the auditor’s recommendations have been adopted.

Failure to comply with the grant agreement's terms and applicable regulations: 2 CFR section 200.512(a) requires 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. Further, 2 CFR 200.303 requires the Organization to establish and maintain effective internal control over compliance for timely preparation and submission of required reports.

2025-002 — LATE DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards Funding Agency: U.S. Department of Housing and Urban Development Title: Continuum of Care AL #: 14.267 Award #: 23-002 Award Period: July 16, 2024 – December 31, 2026 Questioned Costs: None Condition For the YSFS’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 YSFS switched from in-house accounting to an external bookkeeping service. The transition 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 YSFS 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 2025-001: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Agencies: United States Agency for International Development; United States Department of State Federal Programs: All Programs Assistance Listing Numbers: 98.001; 19.801; 98.009; 98.345 Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for Grameen's year ended June 30, 2024 was due to the Federal audit clearinghouse by March 31, 2025. However, the data collection form was submitted on June 6, 2025. Cause: During the 2024 audit process, fieldwork timelines had to be extended to accommodate the time Grameen needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2024 auditor's report(s) were dated June 23, 2025. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None, as this is an administrative requirement. Context: As a result of delays in the completion of the 2024 audit, the single audit reporting package for the year ended June 30, 2024, was not submitted timely. Identification as a Repeat Finding, if Applicable: Refer to finding 2024-001. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.