Findings Citing § 200.512

Information on the Federal Program: U.S. Department of Agriculture (USDA) Program Name: Community Facilities Direct Loan and Grants AL: 10.766 Specific Requirement: Per 2 CFR § 200.512(a), the auditee must submit the data collection form (DCF) and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the auditee’s fiscal year. Condition Found: The audit for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse until October 8, 2025, after the required submission deadline of September 30, 2024. Questioned Costs: None. Cause and Effect: The Organization was unable to make submit the DCF and reporting package to the Federal Audit Clearinghouse before the submission deadline due to delays in the audit of the consolidated financial statements due to a delay in the debt workout plan from USDA. The late submission placed the auditee in noncompliance with Uniform Guidance reporting requirements. This could impact the auditee’s eligibility for future federal funding and may be considered in the federal agency’s risk assessment Recommendation: Management should implement procedures to help ensure the timely completion of future audits and submission of the reporting package to the Federal Audit Clearinghouse. Views of Responsible Official and Corrective Action Plan: Management agrees with the finding and recommendation. See Corrective Action Plan attached.

Finding 2024-001: Lack of Internal Control over Financial Reporting Information on the Federal Program: Assistance Listing Number 11.405 - Cooperative Institute for Marine and Atmospheric Research. Award Number NA22NMF4050043 (MA 1797). Compliance Requirement: Reporting. Type of Finding: Material Noncompliance. Criteria: Uniform Guidance, 2 CFR § 200.305 Report Submission requires that a non-federal entity submit its Single Audit report, data collection form (SF-SAC), and reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Condition: The auditee's fiscal year-end is December 31, 2024. Per 2 CFR § 200.512, the reporting package was due on September 30, 2025. The auditee did not submit the completed Single Audit package to the Federal Audit Clearinghouse until after the required due date. Context: A review of the auditee's internal records and the FAC website confirmed that the Single Audit reporting package was not submitted by the required deadline. The delay was primarily caused by the lack of timely reconciliation of the auditee's financial records, which postponed the auditor's ability to complete their fieldwork. Cause: Management had not established and maintained effective internal controls over reporting to ensure timely submission of audited financial statements to the Federal Audit Clearinghouse. Effect or Potential Effect: The late submission put the auditee in noncompliance with federal regulations. This hinders the oversight agency from getting timely information about the auditee’s financial and compliance status. A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None Repeat Finding: Repeat finding of 2024-001 Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal control procedures that assign specific responsibilities to staff to ensure that all federal reporting deadlines are met. Views of Responsible Official: Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Internal control procedures will be put into place to establish milestones and overseen by the Executive director.

Finding 2024-004: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: The Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Subpart F: 2 CFR 200.512) requires that an auditee submit the Single Audit reporting package and data collection form earlier of nine months after the end of the audit period or 30 calendar days after the County received the Auditors’ report. Condition: The County did not submit the Single Audit reporting package to the Federal Audit Clearinghouse and data collection form by the due date of September 30, 2025. Cause: The County does not have a system of internal control in place to perform year-end financial close and reporting in a timely manner. Effect: The County is not in compliance with Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Subpart F: 2 CFR 200.512). Recommendation: The County should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure compliance with the Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements section. Management’s Response: See corrective action plan.

Finding 2024-005 Significant Deficiency in Internal Control over Compliance and Noncompliance – Reporting Deadline for Federal Single Audit Identification of the federal programs Agencies Award Numbers ALN 15.022 Tribal Self Governance Department of Interior GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 ALN 84.250 American Indian Vocational Rehabilitation Services Department of Education H250N210051- Year 2023 H250N210051- Year 2024 Criteria 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2024. Cause The audit was not completed in time to file the data collection form and reporting package, due to a delay in closing the books and records because of staff turnover. Effect or possible effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs None Identified. Context The data collection form and reporting package is due nine months after the fiscal year end. The data collection form and reporting package for the fiscal year ended December 30, 2024 was filed late. Identification as a Repeat Finding None. Recommendation We recommend the Association establish controls to ensure the audit is completed timely and the data collection form and reporting package is submitted to the FAC within the required timeframe. Views of Responsible Official and Planned Corrective Action Management concurs with the finding. Positions will be filled and reconciliation and review controls will be added for year end-close to ensure audit is filed before the deadline.

Finding 2024-001: Data Collection Form Late Submission Department of Health and Human Services AL # 93.696 Certified Community Behavioral Health Clinics Department of Health and Human Services AL # 93.912 Rural Health Care Services Questioned Costs: None How were questioned costs computed: Not applicable Condition Arukah Institute of Healing, Inc. did not submit the December 31, 2024, data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause Arukah Institute of Healing, Inc.'s December 31, 2024, audit was not completed prior to the due date. Effect Arukah Institute of Healing, Inc. was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations We recommend Arukah Institute of Healing, Inc. implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has committed to a corrective action plan.

Finding 2024-002 Submission of Reporting Package Criteria: 2 CFR 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). Condition: The Organizations did not timely submit the Single Audit Reporting Packages for the year ended December 31, 2023. Cause: Due to delays in the audit process, the December 31, 2023 audit was not completed until after the submission deadline. Effect: The Organizations could miss out on grant opportunities. Recommendation: We recommend ensuring the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form be completed in a timely manner. Views of responsible officials: The Organizations agrees with the finding. Refer to the Corrective Action Plan

Late Filing of Data Collection Form – Significant Deficiency Federal Programs Affected All major federal programs as listed in Summary of Audit Results. Criteria Uniform Guidance 2 CFR 200.512(a) states: “The audit must be completed, and 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 Center did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause The timing of the single audit was delayed due to issues in obtaining proper documentation; therefore, the Data Collection Form could not be filed timely. Effect The Center is not in compliance with the filing requirement deadline. Context Uniform Guidance 2 CFR 200.512(a) states: “The audit must be completed, and 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.” Recommendation We recommend the Center comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Action The Abused Adult Resource Center has contracted with a CPA to prepare the Statement of Expenditures of Federal Awards and to provide support for federal expenditures. Indication of Repeat Finding This is a new finding.

Federal Assistance Listing Number - 93.914 HIV Emergency Relief Project Grants - Public Health Solutions Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within the earlier of: (i) 30 calendar 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 December 31, 2024. 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 December 31, 2025 and 2026. 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. Repeat Finding: 2023-001, 2022-001 and 2021-001 Recommendation: The Organizaion 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 deadline 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 Correction Action Plan.

Finding 2024-001 Program(s): Conservation, Research, and Development and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Department of Energy AL #: 81.086 and 81.117 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Various – See SEFA Type of Compliance Finding: Other Matters 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. The Federal Audit Clearinghouse considers the submission complete when it has received the electronic submission of both the data collection form and the reporting package. Condition/Context We noted the Organization did not provide all of the necessary supporting documentation to complete the audit and submit the reporting package to the Federal Audit Clearinghouse by the due date. Cause The Organization experienced significant funding shortages beginning in April of 2025, due to federal funding freezes. This necessitated significant layoffs and re-training of personnel. Due to this situation, they experienced a shortage of personnel to provide necessary documentation in a timely manner. Effect The Organization will not qualify as a low-risk auditee for the next fiscal year and a minimum of 40% of their total federal awards expended will need to be audited. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that management maintain all applicable supporting documentation to complete the audit prior to the applicable Federal Audit Clearinghouse due date. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.

Finding 2024-001: Late Issuance of 2024 Single Audit Report Package Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2024. Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2024 single audit reporting package should have been submitted by September 30, 2025. Cause: The audit was not completed by September 30, 2025. Effect: KOOTASCA Community Action, Inc. was not in compliance with the Uniform Guidance (2 CFR 200.512) Questioned costs: None Context: The December 31, 2024 Single Audit reporting package. Repeat finding: No Recommendation: We recommend KOOTASCA Community Action, Inc. continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials of the auditee: KOOTASCA Community Action, Inc. concurs with this finding and a response is included in the corrective action plan.

Finding 2024-003: Data Collection Form Late Submission Department of Treasury AL # 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSFR) Federal Grantor/Pass-through Grantor Grant Number Grant Period State of IL, Department of Human Services FCSCX06816 07/01/23 – 06/30/24 State of IL, Department of Human Services FCSDX06816 07/01/24 – 06/30/25 State of IL, Department of Human Services FCSCP05557 07/01/23 - 03/31/24 State of IL, Department of Human Services FCSCX06833 07/01/23 - 06/30/24 State of IL, Department of Human Services FCSDX06833 07/01/24 – 06/30/25 State of IL, Department of Commerce and 24-417009 05/01/22 – 04/30/24 Economic Opportunity Questioned Costs: None How were questioned costs computed: Not applicable Condition The Organization did not submit the December 31, 2024, data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2023-003 from the December 31, 2023 audit. Criteria The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause The Organization's December 31, 2024, audit was not completed prior to the due date. Effect The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2024-001 - Represents a material weakness in internal control over compliance and nonmaterial noncompliance with AIDS United's major federal program Repeat Finding: No Questioned Costs: None Major Program: AL#93.928 - Supporting Public Health Capacity Condition: During the audit, Wipfli LLP proposed several adjusting journal entries to properly record cash, investments, grants receivable, promises to give, funds held under agency agreements, grant revenue, and net assets which we deem to be material in relation to the financial statements. We noted that not all accounts were consistently reconciled on a timely basis and there is no indication that adjusting journal entries are consistently reviewed by someone other than the preparer. Since the internal controls of AIDS United did not detect and record the adjustments described above prior to the audit, a material weakness exists in AIDS United's internal controls over financial reporting and the preparation of the financial statements in accordance with accounting principles generally accepted in the United States (GAAP). Due to the issues described above, the audit was delayed and as a result the 2024 data collection form and reporting package was not submitted to the Federal Audit Clearinghouse in a timely manner. Criteria: Internal controls are effective if they are properly designed and implemented to prevent or detect account misstatements prior to the audit. The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The internal controls of the Organization were not effective in preventing or detecting and correcting the misstatements described above prior to the audit. The 2024 audit was not completed prior to the due date. Effect: As a result of the financial reporting matter identified in the condition paragraph, a material weakness exists in the Organization's internal controls over financial reporting. The Organization was also not in compliance with audit submission requirements, resulting in nonmaterial noncompliance. Recommendation: We recommend the Organization implement procedures, such as timely reconciling of accounts and review of all reconciliations and adjusting journal entries by someone other than the preparer, to provide sufficient internal control over financial reporting so all necessary transactions are recorded in accordance with GAAP. This will ensure timely completion of the audit and submission of the audit package to the Federal Audit Clearinghouse. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.

Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(1), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors’ reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended December 31, 2024, to the FAC by the deadline of September 30, 2025. Cause - The County experienced delays in providing necessary information to the external auditors, which led to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of Federal regulations and will result in the County not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None noted. Recommendation - Management should implement internal controls and procedures to ensure the timely submission of future reporting packages and the DCFs to the FAC. This should include establishing a project timeline and assigning responsibilities of key tasks to County employees as necessary. Views of Responsible Officials and Planned Corrective Action - The County Treasurer and Board of Supervisors will develop and implement internal controls and procedures to ensure the timely submission of future reporting packages to the FAC. Management expects to have this developed in time for the audit of the year ended December 31, 2025.

Condition: The auditee did not submit its fiscal year 2023 Single Audit reporting package to the FederalAudit Clearinghouse by the required due date. The audit report was finalized on and submitted tothe FAC on October 24, 2024, approximately one month late. Criteria: Per 2 CFR §200.512(a) and (b), the auditee must submit the reporting package (including thedata collection form and the Single Audit report) to the Federal Audit Clearinghouse (FAC) within theearlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Agency failed to have an audit completed and data collection from submitted before therequired deadline. Effect: Failure to timely file the reporting package to the FAC constitutes noncompliance with Uniform Guidance requirements and may affect the entity’s eligibility for future federal funding or trigger additional oversight. Recommendation: We recommend that management establish and monitor internal controls to ensuretimely submission of the Single Audit reporting package to the FAC in accordance with 2 CFR §200.512. Acompliance calendar and secondary review process should be implemented to prevent recurrence. View of Responsible Officials: See auditee prepared Corrective Action Plan.

Criteria: In accordance with 2 CFR Section 200.512(a), 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, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2024, was not filed by the deadline of September 30, 2025 to the Federal Audit Clearinghouse. Context: The reporting package and data collection form for the year ended December 31, 2024, was filed late to the Federal Audit Clearinghouse. Effect: The reporting package and data collection form for the year ended December 31, 2024, was not accessible to the Federal Audit Clearinghouse in a timely manner. Cause: Due to delays in completing the financial statement audit, which was issued on November 14, 2025, The Booker T. Washington Community Center of Auburn, N.Y., Inc. was unable to submit the reporting package and data collection form to the Federal Audit Clearinghouse by the required timeline. Recommendation: We recommend the Organization adopt policies and procedures, including tracking and monitoring of reporting requirements to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Official: See management’s Corrective Action Plan on page 26.

2024-003. Single Audit Report Submission Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.412, the City is required to complete and submit the 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 and context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure that an independent audit was completed timely. Effect or potential effect: The City did not comply with requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Repeat finding of 2023-002. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of responsible officials: As detailed in the Corrective Action Plan, management has agreed to the findings and recommendations noted above.

The reporting package and data collection form for the 2023 audit was not filed by the September 30, 2024 deadline. CBPSC was in violation of 2 CFR Section 200.512(a). The delays in preparing for the 2023 single audit appeared to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires 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. CBPSC 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. Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. This delay resulted from setbacks regarding the system transition while separating from a fiscal sponsor. To help guarantee future submissions are on time, the organization has put new steps in place: stricter internal deadlines, improved monitoring processes, and closer staff supervision. Management believes these actions will prevent recurrence of this issue.

NONCOMPLIANCE WITH FEDERAL AUDIT CLEARINGHOUSE REPORTING REQUIREMENTS Criteria: The Organization must submit its audit and the data collection form to the Federal Audit Clearinghouse 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 in accordance with 2 CFR section 200.512(a) of the Uniform Guidance. Condition: The Organization failed to comply with these laws, submitting the required report after the required deadline. Effect: The Organization is not in compliance with 2 CFR section 200.512(a) of the Uniform Guidance. Cause: The Organization did not have the proper procedures in place to ensure compliance with these laws. Recommendation: The Organization should put additional policies and procedures in place to ensure that required annual reports are filed in a timely manner. Views of Responsible Officials: Management acknowledges the finding and agrees to implement corrective actions. See the Management Corrective Action Plan for further details.

Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Recommendation – We recommend that the Organization establish procedures to monitor audit timelines and ensure the timely preparation and submission of all required reports to the Federal Audit Clearinghouse. This includes assigning responsibility for submission, maintaining a compliance calendar, and performing periodic checks to confirm deadlines are met.

Finding 2024-001: Reportable finding considered a significant deficiency - Inaccurate and Incomplete Schedule of Expenditures of Federal Awards (SEFA) and Delay in Reporting Program names: ARPA Workforce development and Workforce Innovation and Opportunity Act (WIOA) Adult 24-25 - Cluster Assistance Listings and Award Number: 21.027 (24-25 ACWDB-MP-01) and 17.258 (24343) Federal awarding agency: United States Department of the Treasury for American Rescue Plan Act (ARPA) of 2021 and United States Department of Labor Pass-through Entities: Alameda County Workforce Development Board and City of Oakland Workforce Development Board Criteria: In accordance with 2 CFR 200.510(b), the auditee must prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA) that includes the total federal awards expended for each federal program, the assistance listing number (ALN), the name of the federal agency, and the pass-through entity identifying number. Accurate SEFA reporting is essential to support the auditor’s responsibility under 2 CFR 200.518 major program determination and for federal oversight. In addition this error resulted in a delay in financial reporting. 2 CFR §200.512(b) requires that the Uniform Guidance report be submitted "no later than 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period," whichever comes first. Timely reporting is essential for compliance with federal grant requirements and for maintaining eligibility for future funding. Condition: The Organization failed to include two federal pass-through awards received from state and local governmental entities in the current years’ SEFA. These awards were only identified as federal during the current audit year. After additional inquiry, they were determined to fall under ALN 21.027 and 17.258. Cause: There were deficiencies in the Organization’s internal controls over SEFA preparation, specifically in identifying, classifying, and documenting pass-through federal awards. The absence of award documentation and misclassification of the assistance listing number further indicate inadequate review and verification procedures. Effect: Incomplete and inaccurate SEFA reporting may lead to noncompliance with Uniform Guidance requirements and increases the risk of omitted or misclassified programs subject to audit. Misreporting ALNs may also hinder proper audit coverage and oversight by federal and pass-through entities. In addition the error resulted in a delay in financial reporting. Repeat finding: This is not a repeat finding. Questioned costs: There are no questioned costs associated with this finding. Perspective: This issue affected two federal awards and represents a systemic control issue over SEFA preparation. There is a reasonable possibility that similar issues could recur if not addressed. Recommendation: We recommend that the Organization:  Implement procedures to require written documentation (e.g., subaward agreements) for all federal pass-through funding received.  Enhance internal controls over the SEFA preparation process to ensure federal programs are accurately identified, classified, and reported, including verification of ALNs and funding sources.  Designate responsibility within the finance team for verifying the federal nature of all awards and ensure ongoing training on SEFA and Uniform Guidance requirements.

Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Town’s ongoing transition to the MUNIS software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Town is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should work closely with MUNIS representatives to address specific challenges and expedite the resolution of any system technical issues. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. Condition - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. Cause - The Town’s financial statements required significant audit adjusting journal entries. Effect - The Town is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should reconcile all its balance sheet accounts at year-end. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will reconcile its balance sheet accounts at year-end. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

Untimely Single Audit Filing - Condition and criteria: The Borough did not submit their Single Audit Report for the fiscal year ended December 31, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Firms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2025 single audit and do not anticipate it being delayed in submission.

Program: CFDA # 93.224 - Consolidated Health Centers CFDA # 93.527 - Grants for New and Expanded Services under the Health Center Program Condition: For the third consecutive year, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2024. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2024, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.

Compliance with Reporting Requirements: Information on Federal Program: Residential Crisis Start Up R2 federal assistance listing number 93.958 passed through the New York State Office of Addiction Services and Supports. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, for the December 31, 2024 year end, the reporting package deadline was September 30, 2025. Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Statement of Cause: The audit of the financial statements and Single Audit was not able to be completed prior to the submission deadline. Perspective Information: RISE exceeded the threshold for a single audit for the first time in 2024. As a result of the first-year single audit and other delays in completion of the audit this deadline was not met. Statement of Effect: RISE was not in compliance with federal guidelines. Questioned Cost: None Repeat Finding: No Recommendation: We recommend management review policies and procedures to ensure timely and accurate information is available in order to complete the audit process timely. Views of the Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure that the required deadline is met in the future.

Untimely Single Audit Filing Condition and criteria: The Organization did not submit their Single Audit Report for the fiscal year ended December 31, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.

Untimely Single Audit Filing Condition and criteria: The Organization did not submit their Single Audit Report for the fiscal year ended December 31, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.

Criteria: 2 CFR 200.512(a) requires that the Single Audit reporting package and the data collection form be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The submission of the 2024 single audit reporting package should have been submitted by September 30, 2025. Cause: The delay was due to the auditor not completing the audit and issuing the reports by the required deadline. The auditee provided all necessary information and was prepared to submit the reporting package and data collection form on time. Effect: Late submission of the reporting package and data collection form may affect the entity’s eligibility for low-risk auditee status and could result in increased federal oversight or other administrative actions. However, since the delay was solely attributable to the auditor, this is not considered a compliance finding or internal control deficiency for the auditee. Questioned Costs: None. Identification of Repeat Findings: Not a repeat finding. Recommendation: We recommend the Organization continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: The Organization concurs with this finding and a response is included in the corrective action plan.

Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2024 reporting package was September 30, 2025; however, the Organization did not issue its single audit reporting package until December 2025. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.

2024-002 The organization did not submit the reporting package. Criteria: In accordance with 2 CFR §200.512(a), the auditee must submit the data collection form and the reporting package 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. Cause: The delay in submission was due to a change in the Organization’s executive director during the fiscal year. The leadership transition resulted in changes to key administrative responsibilities and communication processes, which contributed to the delay in completing the submission. Effect: Failure to submit the reporting package by the required deadline constitutes noncompliance with the Uniform Guidance reporting requirements and may affect the Organization’s standing in federal compliance reporting. Continued delays could also impact future funding opportunities or result in additional oversight from granting agencies. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization strengthen internal controls over the audit submission process to ensure timely filing with the Federal Audit Clearinghouse. This may include assigning responsibility for the submission to a specific staff member and developing a compliance calendar to monitor critical federal reporting deadlines, particularly during periods of leadership transition. Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization will update its year-end and audit procedures to designate a responsible party for monitoring and completing the FAC submission process. The Organization will also include the due date as part of its audit closing checklist to ensure future submissions are made timely.

2024-004 – Reporting Program: ALN# 47.070 = Computer and Information Science and Engineering Grant #: 2216614, 2122756, Grant Period: Year Ended December 31, 2024 Government Agency: National Science Foundation Criteria: Under 2 CFR 200.301 and 2 CFR 200.328, non-Federal entities must maintain documentation sufficient to demonstrate compliance with Federal reporting requirements, including performance and financial reporting. Per the requirements contained in 2 CFR 200.512 (a), the auditee is responsible for submitting the data collection form and the reporting package, including the auditors’ reports, within the earlier of 30 days after receipt of the auditors’ report or nine months after the end of the audit period to the federal audit clearinghouse. Condition: The Organization was unable to provide supporting documentation for the reports submitted to the Federal agency. Specifically, the Organization did not retain copies of the financial and performance reports, nor did it maintain documentation evidencing the data used to prepare those reports. The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year December 31, 2024 within nine months after the end of the audit period. Cause: The Organization’s document retention procedures are not sufficiently designed or implemented to ensure that required reporting documentation is retained in accordance with the Uniform Guidance. Account analyses were not performed in a timely manner throughout the year and this led to delays in the start of the audit process. Effect: The lack of adequate documentation increases the risk that: • Reports submitted to the funding agency may be inaccurate or incomplete. • Reporting errors may go undetected. • The Organization may be found noncompliance with Federal record retention requirements. The Organization is deficient in its submission of the required audit reporting package and data collection form. As such, the Organization is noncompliant with the reporting requirements. Questioned Costs: No questioned costs identified. Context: This sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes Recommendation: We recommend that the Organization implement appropriate policies, procedures and controls to ensure that records are maintained in accordance with the applicable compliance requirements and to ensure that future submissions of the Uniform Guidance reports are filed timely. Views of Responsible Officials: See management corrective action plan attached.

Criteria: Per 2 CFR §200.512, auditees must submit the reporting package, including the Single Audit Report, to the Federal Audit Clearinghouse (FAC) no later than the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. For the fiscal year ended December 31, 2023, the submission due date was September 30, 2024. Condition: Instituto Para El Desarrollo Socio Economico y de Vivienda de P.R., Inc. submitted the Single Audit Report for the fiscal year ended December 31, 2023, to the FAC on February 27, 2025. This was 150 days past the required due date. Cause: Management did not have adequate procedures in place to ensure timely completion and submission of the Single Audit Report to the FAC. Effect: Late submission of the Single Audit Report places the entity in noncompliance with federal requirements and may impact the organization’s ability to receive future federal funding. Federal agencies rely on timely audit reporting to assess compliance, financial condition, and internal controls of recipients. Questioned Costs: None. Recommendation: We recommend that Instituto Para El Desarrollo Socio Economico y de Vivienda de P.R., Inc. establish and implement monitoring procedures to ensure that all future Single Audit Reports are prepared and submitted to the FAC by the required due date. This should include assigning responsibility to specific personnel, maintaining a compliance calendar, and coordinating with auditors well in advance of deadlines. Management’s Response (unaudited): Management acknowledges the late filing in submission of the December 31, 2023. Single Audit Report. The delay was due to accounting staff delays in receiving and processing the required year end information. Instituto Para El Desarrollo Socio Economico y de Vivienda de P.R., Inc. has taken corrective action by implementing a compliance calendar with key reporting deadlines, assigning responsibility to the Accounting Manager, and scheduling earlier engagement with external accountants and the independent auditors to prevent future in the future.

Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Questioned Costs – None. Cause/Effect – Due to changes in the accounting personnel during the year, the books were not closed in a timely manner, and various adjustments were made to the general ledger in conjunction of the audit which resulted in delay in completion of the report. Untimely filing resulted in noncompliance with Uniform Guidance reporting requirements and potential federal oversight concerns.

Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2024 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.

Finding 2024-01 Finding Resolution Status: Resolved Condition: The auditee did not submit the required reporting package, including the audited financial statements and Data Collection Form (SF-SAC), to the Federal Audit Clearinghouse within nine months after the end of the fiscal year, as required by 2 CFR § 200.512(a). Criteria: In accordance with 2 CFR § 200.512(a), non-federal entities that expend $750,000 or more in federal awards during the fiscal year must submit the reporting package to the FAC no later than nine months after the end of the audit period. Timely submission ensures transparency and allows federal agencies to evaluate compliance and financial integrity. Cause: The delay in submission was due to internal administrative oversight and lack of a formalized deadline monitoring process for federal reporting obligations. Effect or Potential Effect: Failure to submit the reporting package in a timely manner constitutes noncompliance with Uniform Guidance requirements. This may affect the entity’s eligibility for future federal funding and could result in sanctions or increased oversight by funding agencies. Questioned costs: None. This finding relates to reporting noncompliance and not to disallowed costs. Recommendations: We recommend that the auditee implement a formal compliance calendar or tracking system to monitor federal reporting deadlines. Management should designate a responsible individual to ensure that all reporting packages are submitted on time in accordance with Uniform Guidance requirements. Reporting views of responsible officials: Management agrees with the finding. The delay was unintentional and due to internal miscommunication. The Organization has since created a compliance calendar and assigned the Finance Director to oversee federal reporting compliance to ensure timely submissions in the future. Concur or do not concur with this finding: Concur.

Late Single Audit Submission Condition: The County submitted the required 2023 reporting package and data collection form to the Federal Audit Clearinghouse after the required deadline. Criteria: 2 CFR § 200.512(a) requires that the auditee submit the data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Cause: The County’s 2023 audit was completed in July 2025 after the reporting deadline. Effect: As a result, the Board is out compliance with the statute. Recommendation: We recommend Renville County implement procedures to ensure timely submission of all future reporting packages to the FAC, including calendar reminders and assignment of submission responsibility to specific personnel. Management Response: The County acknowledges the finding. Updated Progress Since Prior Year: The 2024 submission will be completed earlier than 2023.

2024-004: Late Submission Program Information: Funding Agency: All federal funding agencies listed on the SEFA Title: All federal programs listed on the SEFA AL Number: All federal programs listed on the SEFA Award year and number: All federal programs listed on the SEFA Criteria - 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines 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 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 City staff develop a process that ensures the review, approval, and submission of the reporting package prior to the due date.

Compliance with Reporting Requirements Information on Federal Program: U.S. Department of Housing and Urban Development CDBG-Entitlement/Special Purpose Grants Cluster, COVID-19 CDBG-CV Assistance Listing number 14.218, passed through New York State Housing Trust Fund Corporation. 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 auditor or 9 months after the end of the reporting period. Therefore, the December 31, 2024, reporting package deadline was September 30, 2025. Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearinghouse. Statement of Cause: The audit of the financial statements and Single Audit was not able to be completed prior to the submission deadline. Delays in obtaining information related to testing for the major program was the most significant contributing factor. Statement of Effect: The Foundation was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: The Foundation has not previously had a financial statement audit or single audit. This caused delays in the process as additional considerations were necessary. Additionally, due to the nature of the major program, there was a significant volume of information accumulated for determining distribution of the funds. While most of this information was centrally located, some items requested for testing needed to be obtained from outside of that central location which caused delays in the process. Recommendation: We recommend management review policies and procedures to ensure timely and accurate information is available in order to complete the audit process timely. Views of responsible officials and planned corrective actions: Management will ensure that the single audit and all necessary addendums and reports are filed on time.

Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors’ reports within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The single audit of the Organization’s federal awards for the year ended December 31, 2024 was not completed within the nine months following the period-end and as a result, the Organization did not submit its single audit reporting package within the required timeframe. As such, the Organization did not comply with the aforementioned regulatory requirements. The delay in the issuance of the single audit report for the year ended December 31, 2024 was due to a delay in finalization of the audit of the Organization’s 2024 consolidated financial statements. Recommendation: We recommend that the Organization enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.

Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Organization did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Organization is not in compliance with 2 CFR 200.512(a). Cause: The Organization did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: Yes - 2024-001 Recommendation: The Organization should combine its accounting and provided accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.

Criteria: According to 2 CFR 200.512, the Single Audit report must be submitted to the Federal Audit Clearinghouse within 30 days of the completion of the audit, but no later than nine months after the end of the audit period. The failure to comply with this requirement constitutes noncompliance with federal regulations. Condition: During our audit of the Center for the year ending December 31, 2024, it was noted that the Uniform Guidance report, specifically the Single Audit report, was not filed within the required time frame. The report, which was due on September 30, 2025, was submitted on January 29, 2026. Cause: The late filing of the Uniform Guidance report was due to the Chief Financial Officer resigning to pursue another opportunity. The individual hired to succeed them was only able to serve for three months before having to step down due to urgent family matters. This abrupt leadership transition, compounded by the severe shortage of experienced healthcare executives in our community—one deeply affected by the opioid crisis, created significant operational challenges. Effect: The late submission of the report resulted in noncompliance with federal reporting requirements under the Uniform Guidance, which could have implications for future funding, as well as increased risk of audit scrutiny. This delay also impacted the timeliness of the Federal Audit Clearinghouse’s ability to review and process the report, potentially delaying subsequent funding releases or audits. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include: - Developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting. - Assigning responsibility for tracking and ensuring timely submission of reports. Additionally, we suggest that the organization conduct a root cause analysis to address any underlying issues and implement corrective actions to prevent future delays. Management Response: Management agrees with the finding and will implement processes to mitigate the risk of future late file reports.

Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the City is required to complete and submit the 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 and context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure that an independent audit was completed timely. Effect or potential effect: The City did not comply with the requirements of 2 CFR 200.512. Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of responsible officials: As noted in the corrective action plan, management agrees with this finding.

ALL No. 10.523 Centers of Excellence at 1890 Institutions Significant Deficiency and Noncompliance Over Reporting Repeat Finding: No Condition: The Foundation’s single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: Per 2 CFR 200.512: Report Submission. (a) General. (1) 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; and (2) Unless restricted by federal statutes or regulations, the auditee must make copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: In 2024, the Foundation did not complete the single audit report and submit the required data collection form within the nine-month timeframe due to delays in compiling necessary financial information and finalizing supporting documentation. Effect: Failure to submit the reporting package and data collection form within the required timeframe results in non-compliance with the Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: We recommend that the Foundation creates policies and procedures to ensure that audits are started and completed in a timely fashion so the reporting package submission to the federal government can be made in accordance with federal guidelines. We also recommend that individuals responsible for administering federal assistance programs with the Foundation receive training in grant administration. Auditee Response and Corrective Action Plan: Refer to management’s corrective action plans. Auditor’s Conclusion: Finding remains as stated.

CRITERIA: According to Uniform Guidance Requirements (2 CFR 200.512), the audit, the data collection form, and the reporting package must be submitted within thirty (30) calendar days after the auditee receives the auditor’s report or nine (9) months after the end of the audit period (whichever is earlier). CONDITION: The Organization did not submit the audit reporting package within the time-frame required by (2 CFR 200.512). CAUSE: The Organization engaged our firm on October 6, 2025 to perform the audit, which was subsequent to the nine (9) month filing requirement. EFFECT: Failure to submit the audit report in a timely manner could result in noncompliance with Federal requirements and potential impact on current or future grant funding. RECOMMENDATION: We recommend that management implement procedures to ensure timely completion of the audit engagement. MANAGEMENT’S RESPONSE: See management’s corrective action plan on page 17.

Finding 2024-002 Single Audit Report Filed Late Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of September 30, 2025. 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: The late filing of the 2023 audit report led to a delayed start for the 2024 audit. As a result, the subsequent audit processes for the year ended December 31, 2024, were impacted, causing the filing for that audit to also be late. Effect: The Commission was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the Commission establish a timely process to ensure completion of the audit by September 30 of each year. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.

Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Mount St. James Housing Development Fund Company, Inc. December 31, 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 December 31, 2025 and December 31, 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 management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: The Mount St. James Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.

Finding No. 2024-002: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Mount St. James Housing Development Fund Company, Inc. December 31, 2023 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 December 31, 2024 and December 31, 2025. 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 6 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on May 17, 2024. 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: The Mount St. James Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.

Finding 2024-001 Material Weakness and Non-compliance U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants AL# 14.218 City of Akron, SC2024-000202, Grant period 1/1/24-12/31/24 L - Reporting Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the December 31, 2024 single audit reporting package should have been submitted by September 30, 2025. Cause: The single audit was not completed by September 30, 2025 due to an incorrect determination of audit requirements. Effect: Late completion of the single audit and late filing of the data collection form Questioned Costs: None Context/ Sampling: N/A Repeat Finding: No Recommendation: The Organization should establish procedures to ensure that audit requirements are properly determined and that the audit is completed timely. View of Responsible Officials: Management agrees with the finding and has prepared a corrective action plan to have future audits completed by the due date.

Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Criteria: 2 CFR §200.512(a)(1) requires a non-federal entity that expends federal awards of $750,000 or more in a fiscal year to submit a reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditor's report or nine months after the end of the audit period. Condition: The District did not prepare and submit its Data Collection Form and Reporting Package for the year ended December 31, 2024 to the Federal Audit Clearinghouse by the due date of September 30, 2025. Cause: The District was without its Chief Executive Officer for most of the fiscal year 2025. The Chief Financial Officer was performing both duties and was not able to timely reconcile general ledger and produce the financial statements. Accordingly, the District’s general ledger for the year December 31, 2024 was not closed out in a timely manner. Effect: The District’s Data Collection Form and Reporting Package for the year ended December 31, 2024 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement a formal timeline for all aspects of the single audit process to include developing a written plan with defined responsibilities and target dates for each task in the event of a key management personnel departure.

Federal agency name: U.S. National Science Foundation, U.S. Department of Commerce & National Aeronautics and Space Administration Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Integrative Activities, NOAA – Cooperative Institute & National Aeronautics and Space Administration AL No.: 47.050, 47.070, 47.083, 11.432 & 43.001 Federal Award Identification No. & Award Period: EAR-1849458 (05/21/2019 - 07/21/2026), EAR-2012893 (07/17/2020 – 07/22/2024), EAR-2244446 (03/01/2023 – 02/28/2026), EAR-2322510 (11/15/2023 – 10/31/2026), EAR-2121108 (10/01/2022 – 09/30/2024), OAC-2209833 (01/01/2023 – 12/31/2026), OAC-1835592 (01/01/2019 – 12/31/2024), OAC-1835818 (10/01/2018 – 09/30/2024), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026), OAC-2320979 (01/01/2024 – 12/31/2027), OAC-2410992 (09/01/2024 – 08/31/2026), OIA-1937099 (09/01/2020 – 08/31/2024), A22NWS4320003 (08/01/2022 – 07/25/2025, 08/01/2022 – 07/25/2025, 04/01/2023 – 03/31/2024, 06/01/2023 – 05/31/2024, 06/01/2023 – 05/31/2025, 06/01/2023 – 05/31/2026, 06/01/2023 – 05/31/2025, 04/01/2024 – 03/31/2026, 07/01/2024 – 06/30/2025, 07/01/2024 – 06/30/2026, 07/01/2024 – 06/30/2025) & 80NSSC22k0965 (04/22/2022 – 04/24/2025) Pass Through Entity: University of Alabama & Ohio State University MW2024-001 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (February 10, 2026) or nine months after CUAHSI’s year end (September 30, 2025).Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI noncompliance could result in financial or programmatic consequences to CUAHSI. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2023-001. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.