Findings Citing § 200.512

Item 2024-001 Federal Assistance Listing Number - 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of 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, 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. Therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 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: There were structural and personnel changes within the Organization that caused delays in concluding the audit on a timely basis. Repeat Finding: Yes Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.

Finding 2024-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria The Corporation is responsible for effective internal controls over financial reporting for all accounts included in the financial statements. Accounting tasks, such as timely monthly analysis, reconciliations and review of accounts play key roles in providing the accuracy of accounting data and information included in interim and year-end financial statements. Trial balances should be maintained for the Corporation continuously in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue, and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1). Condition During the audit of the fiscal year ending June 30, 2024, the Corporation's management was unable to provide timely year-end trial balances in accordance with U.S. GAAP. An accurate year-end trial balance was not provided in a timely manner, and management continued to make a significant number of adjustments after the year-end trial balance had been provided to the auditors, resulting in significant time by management and the auditors to complete the audit. In addition, during the audit it was discovered that certain account balances and transactions were not properly recorded in the prior year, resulting in a prior period adjustment to correct the beginning balances as of July 1, 2023. While reconciling accounts payable and accrued expenses as of June 30, 2024, management discovered that the accounts payable balance was incorrect dating back to 2023. The Corporation changed accounting software packages during the year ended June 30, 2023 and during the transition of accounting packages, an accounts payable balance totaling $390,229 transferred into the new software. The invoices representing this balance were also entered into the accounts payable module and transferred into the general ledger module, resulting in a double recording of the accounts payable balance and overstatement of expenses by $390,229 in fiscal year 2023. During our testing of grant revenue for the year ended June 30, 2024, we noted that unconditional grant revenue from two separate grants totaling $475,000 was improperly recorded in June 30, 2024 when the cash was received, rather than during the year ended June 30, 2023 when the unconditional grants were received, resulting in an understatement of both grant revenue and grants receivable totaling $475,000 in fiscal year 2023. Cause The primary reason for the above issues is due to the Corporation experiencing turnover at the Chief Financial Officer ("CFO") position and other key positions in the Finance Department. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, board members and funders. In addition, this led to the Corporation to be noncompliant with required deadlines for Uniform Guidance and Data Collection Form submission. Accounts payable and accrued expenses and expenses were overstated by $390,229 as of and for the year ended June 30, 2023, and grant revenue and grants receivable were understated by $475,000 as of and for the year ended June 30, 2023, resulting in the Corporation's net assets being understated by a total of $865,229 as of June 30, 2023. The Corporation's net assets as of July 1, 2023 have been restated to correct this error. Questioned Costs None Perspective This audit finding is systemic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding of Finding 2023-001. Recommendation We recommend that management continue to review and update the Corporation's policies and procedures to ensure that the trial balance is accurate throughout the year. Account reconciliations and supporting schedules should be prepared and reviewed on a monthly basis. The accounting books and records should be closed timely at year end and thoroughly reviewed. Views of Responsible Officials The Corporation acknowledges the material weakness identified in our fiscal year 2024 audited financial report and appreciates the auditor's guidance. We are fully committed to strengthening financial controls, improving reporting accuracy, and enhancing departmental oversight. Following the departure of our Director of Finance in June 2021, and the appointment of a new CFO in December 2021, the Corporation faced challenges implementing consistent procedures for tracking expenditures, processing payments, and producing timely financial reports. These issues were exacerbated by a poorly executed transition to a new accounting system, selected based on the CFO's prior experience, which resulted in incomplete transaction data later identified through audits. In October 2023, the Corporation engaged an external accounting firm to conduct a comprehensive assessment. That same month, the CFO separated from the Corporation. The firm was retained to support retroactive financial analysis and provide interim financial management. Concurrently, the Corporation explored a partnership with a larger organization offering integrated back-office services. However, the proposed arrangement required full control over the Corporation's governance and assets. Leadership determined this was not in the Corporation's best interest and ended discussions in December 2024. A search for a permanent CFO was initiated. In February 2025, a new CFO was hired and immediately launched a full evaluation of the Accounting and Finance department. Her efforts have included restructuring staff, restarting the fiscal year 2024 audit, implementing new financial policies, and launching a credit card purchasing system with embedded controls. Within six months, she has established new internal controls, enhanced financial reporting, and introduced staff training protocols. To remediate the material weakness, the Corporation has implemented the following initiatives:  Month-End Close Process: July 2025 marked the first successful month-end close, anticipated to be completed on August 22, 2025. This included key reconciliations, journal entries, and revenueexpense reporting.  Department Structure and Documentation: We are refining processes and documentation using technology and talent to promote transparency and accountability.  Leveraging Technology: o Ramp: Enables real-time spend controls, customizable virtual cards, and automated receipt matching. It enforces policy compliance, prevents unauthorized purchases, and supports audit readiness. o NetSuite ERP: Streamlines operations and decision-making through automated, real-time reporting, ensuring consistent and accurate insights across departments. We affirm our alignment with the auditor's recommendations to ensure trial balance accuracy, monthly account reconciliations, and timely year-end closings. These practices are now embedded in our financial operations and supported by enhanced review protocols. The Corporation is confident that these corrective actions will fully address the material weakness and position the Corporation for sustained financial health, transparency, and compliance.

2024-007 Late Single Audit Submissions Compliance Requirement Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 10.770 Program Water and Waste Disposal Loans and Grants (Section 306C) (NOT A MAJOR PROGRAM) Agency US Department of Agriculture (Rural Development) ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) (NOT A MAJOR PROGRAM) Federal Agency US Department of Homeland Security ALN 21.027 (COVID-19) Program Coronavirus State and Local Fiscal Recovery Funds Federal Agency US Department of Treasury Criteria Per 2 CFR § 200.512(a), non-federal entities that expend $750,000 or more in federal awards during a fiscal year must submit the single audit report to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Authority did not submit its Single Audit reports for the fiscal years ended June 30, 2021, 2022, 2023, and 2024 to the Federal Audit Clearinghouse (FAC) within the required timeframe. Specifically, the Single Audit reports for fiscal years 2021, 2022, and 2023 were submitted in July 2025, well beyond the nine-month deadline established under federal regulations. The report for fiscal year 2024 had also not been submitted as of the date of this audit. Cause The delay in submission was due to a lack of effective management control activities to ensure the timely completion and submission of the Single Audit reports in accordance with federal requirements. This includes insufficient oversight, inadequate planning, and lack of accountability mechanisms within the Authority’s financial reporting process. Effect If the Federal awarding agency or passthrough entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned Costs None Repeat Finding Disclosure This is a repeat finding. The same condition was reported in the prior year’s audit. Although corrective action was anticipated, the Authority did not implement effective measures to ensure timely submission of the Single Audit reports. As a result, the issue remains unresolved. Refer to item 2023-001. Recommendation The Authority should implement robust internal controls and oversight procedures to ensure timely completion and submission of Single Audit reports. This includes assigning clear responsibilities, establishing internal deadlines aligned with federal requirements, and monitoring progress throughout the audit cycle. Views of Responsible Official (Unaudited) Refer to Corrective Action Plan

Finding 2024-003 Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Questioned Costs: None Criteria: 2 CFR Part 200.512 requires that, for non-federal entities, “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.” Condition: The federal reporting deadline for the Single Audit reporting package was March 31, 2025; however, Lake Health District did not submit its Single Audit Reporting Package by that date. Cause: Lake Health District was unable to complete the single audit by the deadline due to the documentation not being reconciled and ready for the audit. This resulted in the late submission of the Single Audit reporting package. Effect: Without accurate and timely reporting, the funding agencies are unable to properly oversee the expenditure of Federal awards. Recommendation: We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. View of Responsible Management agrees with the finding above. Management will review the existing Officials: accounting policies and procedures and implement additional controls to validate timely submission of reports.

Significant Deficiency Non-Compliance Finding 2024-004 Criteria: In accordance with Title 2 CFR 200.512(a)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to 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 report or nine months after the end of the audit period. For any 2024 submissions with fiscal periods ending between January 1, 2024 and September 30, 2024, requirement 2 CFR 200.512(1) stating that single audits are due to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after their fiscal period end date. Condition: The County’s data collection form and reporting package for the year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: This requirement applies to all auditees subject to the Single Audit Act. Effect: The County’s data collection form and reporting package were not submitted, as required under Title 2 CFR 200.512(a)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the audit, the timing of the Uniform Guidance audit was delayed. The County did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2023- 003. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: Measures should be taken to ensure the audit package and the data collection form are submitted within 30 days after receipt of the auditor’s report or nine months after the end of the fiscal year end date, whichever comes first. Name of Contact Person: Meagan O’Neal, Finance Director Views of Responsible Officials and Planned Corrective Action: Management concurs with the condition noted above. Please refer to the Corrective Action Plan of this report. 177

Information on federal programs: Reporting of year ended June 30, 2023 audit reporting package to Federal Audit Clearinghouse Oversight entity: United States Department of Education and United States Department of Treasury. Finding type: Compliance Criteria or specific requirement (including statutory, regulatory or other citation) Condition: Uniform Guidance 2 CFR 200.512(a): The audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report(s), or 9 months after the end of the fiscal year – whichever comes first. Condition: ASPIRA failed to submit the reporting package to the Federal Audit Clearinghouse in a timely manner. Cause and effect: There was a miscommunication with the predecessor auditor regarding the certification during the submission process. Recommendation: We recommend that ASPIRA improve procedures with monitoring the submissions of the audit reporting package to the Federal Audit Clearinghouse before the deadline. Management’s response: ASPIRA will put in place a process for monitoring the certification of the audit reporting package and ensure to submit the audit reporting package before the deadline.

Finding #2024-001 – Material Weakness – Accounting Recordkeeping (continued) All Programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1). Condition During the year ended June 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. The additional effort needed to reconcile fiscal year 2023 balances resulted in delays in reconciling fiscal year 2024 balances. Cause The Organization’s Accounting/Finance Department experienced significant turnover in personnel which resulted in a backlog of recording transactions and invoicing during the year ended June 30, 2024. Additionally, there was a change in Executive leadership during the fiscal year. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, board members and funders. In addition, this led to the Organization to be noncompliant with required deadlines for Uniform Guidance and Data Collection Form submission. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnovers in the finance department, including the CFO and the finance director. These turnovers affected the ability of the Organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We completed accounting policy changes which will correct the issues noted. Management is confident that the issues that have been noted have been rectified.

FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBER ALL AWARDS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (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. STATEMENT OF CONDITION The Department did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ended June 30, 2024 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The Financial Statement Audit and Single Audit Contract for the fiscal year ended on June 30, 2024 was signed on March 26, 2025. Accordingly, the Department was unable to provide timely the financial statement, SEFA and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The Department did not have an effective accounting system and procedures to assure that the required financial statement and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The Department did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. In addition, for the next two (2) fiscal years the Department cannot be considered by the auditor as a low risk auditee. IDENTIFICATION OF REPEAT FINDING Not applicable. RECOMMENDATIONS We recommend the Department maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement accurately and in a timely manner. In addition, the Department needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. Also, request for proposals for the audit contract should be initiated with sufficient time in advance to permit the completion of the audit and submission of the Reporting Package.

Criteria: Audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, § 200.512 requires that the single audit reports and data collection forms be submitted 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.Condition: The auditee did not file the audit reports and data collection form in accordance with requirements of the Uniform Guidance. Cause: Lack of timely filing of audit reports and data collection form resulted in non-compliance with Uniform Guidance Subpart F, § 200.512. Effect: Noncompliance with Uniform Guidance requires corrective action plan by oversight agencies. Recommendation: We recommend that management monitor compliance over any future federal funding and ascertain timely filing of the required documents and forms.

Federal Program: Student Financial Assistance Cluster and Trio Cluster Federal Assistance Listing Number: 84.063, 84.033, 84.038, 84.007, 84.268, 84.379, 84.047 Federal Agency: Department of Education Award Year: 2024 Criteria: Under 2 CFR §200.512 (Uniform Guidance), auditees must submit the reporting package and Data Collection Form (DCF) to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor’s report, but no later than nine months after the end of the audit period. Condition: The University submitted the DCF after the required deadline: • DCF due date: March 31, 2025 • No documented extension or waiver was obtained. Cause: The University did not have adequate internal controls or monitoring procedures in place to timely submit the DCF. Context: Controls did operate properly for the University to timely submit the DCF. Effect: Increased risk of federal oversight or sanctions for repeated late filings. Questioned Costs: None Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Management's Response: Management agrees with the finding. See corrective action plan.

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.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 - 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, 2024, 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, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The completion of the District’s audited annual financial statements for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline. Effect – The delay in the completion of the District’s financial audit for the year ended June 30, 2024, 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.

FINDING REFERENCE NUMBER 2024-010 FEDERAL PROGRAMS ALL MAJOR PROGRAMS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (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. STATEMENT OF CONDITION The PRDE did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDE was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDE did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDE did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Reference Number 2023-008). RECOMMENDATION We recommend the PRDE maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDE needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS The Puerto Rico Department of Education (PRDE) acknowledges the finding. The delay in the submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2024, was primarily due to the timing of the contracting process for the audit firm. To address this issue and ensure full compliance with the federal submission deadlines, PRDE has already completed the contracting process and engaged the external audit firm for the fiscal year 2024-2025. This proactive measure will allow the audit process to begin and be completed within the established timeframe, ensuring that the required reporting package and Data Collection Form are submitted timely to the Federal Audit Clearinghouse. Through this action, PRDE demonstrates its commitment to maintaining compliance with federal audit requirements and improving internal controls over the preparation and submission of financial statements and SEFA schedules. IMPLEMENTATION DATE Current Fiscal Year RESPONSIBLE PERSON Evelyn Rodríguez Cardé Finance Office Director Jullymar Octavianni Vega Subsecretary of Administration

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 - 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, 2024, 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, 2024, 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, 2024, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline. Repeat Finding – This is a current year finding. Effect – The delay in the completion of the District’s financial audit for the year ended June 30, 2024, 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.

Reference Number: 2024-001 Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty (30) days after receipt of the auditors' reports, but are considered on time if submitted within nine months after their firscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the current year, or for the previous two (2) fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is noncompliant with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Repeat Finding from Prior Year: Yes Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.

2024-002 (2023-006) – LATE DATA COLLECTION FORM Type of Finding: (G) –Instance of Non-Compliance Related to Federal Awards 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 Heading Home submitted the data collection form after the required due date. Context Heading Home was required to submit its data collection form for the year ended June 30, 2024, by March 31, 2025. Criteria The audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier period of 30 days after receipt of the auditor's reports, 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 (2 CFR 200.512(a)). Cause Heading Home did not submit the June 30, 2024, data collection form and reporting package by the due date due to significant program expansion and a backlog created within the administrative team. T Effect Heading Home is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation Heading Home should implement procedures and controls to ensure that all future audit reports and data collection forms are completed promptly. View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. The FY23 audit was completed in May 2025 and the Headin Home accounting team anticipates the FY24 audit to be completed by November 2025. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2025 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by November 30, 2025. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director and Debbie Brickman, Chief Financial Officer.

FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2024-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, CARES Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, CARES Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2024 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.

Submission of the Audit Package and Data Collection Form - Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of 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, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to identified discrepancies and inconsistencies in the initial financial statement reconciliations which the Organization subsequently prepared revised reconciliations, made material adjustments to affected accounts, and issued an updated trial balance. This caused a significant delay in the audit testing and wrap up. 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 strengthen its internal controls over the reconciliation process, including implementing a formal review procedure and ensuring reconciliations are supported by complete and accurate documentation prior to audit fieldwork. Timely and accurate reconciliations are critical to maintaining reliable financial reporting and audit readiness. Questioned costs: None Responsible Official's Response: CMJTS acknowledges the delay and has been making improvements to ensure reconciliations are done timely. Accounting staff have been given additional training on bank reconciliations, and they are now reconciling bank transactions daily. This real time reconciling helps ensure that all transactions are processed accurately. Bank reconciliations are then signed off by Finance Manager and the Board Treasurer monthly. Accounting staff have been given additional training on statement of financial position reconciliations and will be reconciling them monthly. The statement of financial position, with supporting documentation, will then be signed off by the Finance Manager monthly.

FINDING REFERENCE NUMBER 2024-003 FEDERAL PROGRAMS ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBER ALL AWARDS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (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. STATEMENT OF CONDITION The Department did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The Department was unable to provide timely financial statements and related supporting documentation to apply required audit procedures. STATEMENT OF CAUSE The Department did not have an effective accounting system and procedures to ensure that the required financial statement and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The Department did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. In addition, for the next two (2) fiscal years the Department cannot be considered by the auditor as a low-risk auditee. IDENTIFICATION OF REPEAT FINDING This is a repeat finding (Finding Reference No. 2023-001). RECOMMENDATIONS We recommend the Department maintain adequate accounting records related to the non-Federal and Federal funds to properly prepare the financial statements accurately and in a timely manner. In addition, the Department needs to implement adequate internal controls procedures to ensure that the supporting documentation is available in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS As part of the process indicated in the previous item, the Department will be in a better position to keep information in hand in a timely manner. IMPLEMENTATION DATE July 1, 2026 RESPONSIBLE PERSON Finance Director

Criteria: In accordance with 2 CFR 200.512 Report Submission, the Auditee is required to submit the audit, the data collection form, and the reporting package 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 Town of Oakland did not close out their books for June 30, 2024, year until July 29, 2025; therefore, the Town was unable to meet the filing deadline. Questioned Costs: None Context: Wickberg Accounting did not receive the trial balances to begin the audit until after the filing deadline of March 31, 2025. Effect: The Town of Oakland, Tennessee was in violation of 2 CFR 200.512. They were unable to file the audit, data collection form, and the reporting package within nine months after the end of the June 30, 2024, audit period. Identification of a repeat finding: N/A – not a repeat finding. Cause: The Town of Oakland, Tennessee did not have any procedures in place to ensure an audit could be conducted in a timely manner to meet the filing deadline. Views of responsible officials and planned corrective actions: Management agrees. See separately issued Corrective Action Plan.

FINDING REFERENCE NUMBER 2024-005 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBER ALL AWARDS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (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. STATEMENT OF CONDITION The BPRP did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ended June 30, 2024 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The BPRP was unable to provide timely the financial statement and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The BPRP accounting and budget staff did not have an effective accounting system controls and procedures to assure that the required financial statements and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The BPRP did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. In addition, for the next two (2) fiscal years the BPRP cannot be considered by the auditor as a low risk auditee. IDENTIFICATION OF REPEAT FINDING Not previously reported. RECOMMENDATIONS We recommend the BPRP maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement accurately and in a timely manner. In addition, the BPRP needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.

Finding Number: 2024‐001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Community Project Funding Congressionally Directed Spending 20.534 N/A $0 Federal Transit Cluster 20.507, 20.526 N/A $0 Federal Agency: U.S. Department of Transportation Pass‐Through Agency: Arizona Department of Transportation Type of Finding: Noncompliance, Material Weakness 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. Additionally, Authority management is responsible for establishing and maintaining internal controls over financial reporting to include controls over the Authority’s accounting records and general ledger transactions. Condition The audit was not completed by the deadline. In addition, adequate internal controls were not in place to ensure financial activity was properly reported in the Authority’s accounting records and that the reported amounts were accurate representations of financial activity. Cause Employee turnover and a change in financial reporting software delayed the single audit reporting package. The Authority changed financial reporting systems and there was a lack of training and understanding on how to review the new system’s data for accuracy. Effect The Authority was not in compliance with federal regulations and guidelines for single audit submissions. Additionally, amounts initially recorded within the financial system for financial presentation purposes were not accurate and required adjustment. Context The single audit report was not completed within 9 months of year end. In addition, the following balances were not accurately presented within the financial system until after the auditors’ review took place: capital assets, beginning net position, accounts payable, receivables, cash, and revenues. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The Authority should allocate necessary resources to implement controls and procedures to ensure accounting records are being appropriately recorded in the Authority’s financial system and the single audit report is completed and submitted in a timely manner. Views of Responsible Officials See Corrective Action Plan.

Finding: 2024-005 Untimely Submission to the Federal Audit Clearinghouse (Significant Deficiency) Information on the Federal Programs: ALN #10.937 Partnerships for Climate-Smart Commodities Criteria or Specific Requirement (including Statutory, Regulatory, or Other Citation): Per 2 CFR 200.512(a), an auditee must submit the reporting package, including the data collection form (SF-SAC) and audited 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 auditee’s fiscal year. The FAC is responsible for making the reporting package publicly available. Condition: CIF’s fiscal year ended June 30, 2024. Accordingly, the Uniform Guidance audit report was required to be submitted to the FAC by March 31, 2025. The audit report was not submitted by this deadline. Cause: The untimely submission occurred because the auditee did not engage an auditor until after the fiscal year had ended, which delayed the commencement of audit fieldwork and the finalization of the reporting package. Effect or Potential Effect: Failure to submit the reporting package to the FAC by the required deadline results in noncompliance with Federal requirements. Untimely submission may affect the auditee’s eligibility for future Federal funding, increase Federal oversight, and negatively impact the auditee’s compliance history.Questioned Costs: N/A Context: This condition applied to the FY 2024 audit reporting package, which was not submitted to the FAC by the required due date of March 31, 2025. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management establish a process to ensure that the auditor is engaged on a timely basis, preferably before the fiscal year-end, and assign responsibility for monitoring audit submission deadlines so that future reporting packages are submitted to the FAC within the timeframes required by 2 CFR 200.512(a).

The City is required under CFR 200.512(2) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period.

2024 – 019 – Single Audit Report Submission Federal Agency: Various Federal Program Name: Extension Services at 1890 Colleges, Scholarships for Students at 1890 Institutions, Education Stabilization Fund, Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2023 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The University did not submit the single audit report package by the required time. Questioned costs: None. Context: Single audit report was due 3/31/25 and was not submitted until January 2026. Cause: The audit report on the financial statements for the year ended June 30, 2024, was issued after the March 31, 2025, deadline. Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2024. Repeat Finding: Yes, 2023-031. Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package. Views of responsible officials: There is no disagreement with the audit finding.

Criteria - Uniform Guidance 2 CFR 200.512(a) (1) states that the audit report 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. Condition – The financial statements were filed December 18, 2025 in lieu of the due date of September 15, 2024. Effect – Late filing of reports can result in the entity being a high risk auditee. Cause – Management engage an auditor late after the year end. Recommendation – Management should engage the services of an auditor in a sufficient time after the year end, or if possible before the year end.

2024-004 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): 2023-002, 2022-002 Questioned Costs: None Condition: The Municipality could not provide, on a timely basis, the information needed to complete the preparation of their financial statements, therefore the financial statements were available to be audited after the due date established by the federal government. The Single Audit reporting package, as defined and required in 2 CRF 200.512 for fiscal year ended June 30, 2024, was not submitted timely. 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 preparation of their financial statements, therefore the financial statements were available to be audited after 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 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. Municipal Code (Law 107, August 2020, as amended) , Chapter 2, Article 2.007 states that the Finance Director will among other things, maintain and guard all books, files and documents related to the accounting and financial activity of the Municipality; take appropriate measures to implement and recommend internal controls procedures to protect and account for Municipal property and funds; and supervise, among other things, the preparation of financial reports. Chapter 8, Article 2.095 states that the Municipality must ascertain that their accounting system complies with the following: (1) Provide complete information on the results of municipal operations; (2) provide the appropriate financial information necessary for an efficient municipal administration (3) has effective control and accounting of all funds, property, and assets belonging to the municipality; and (4) produce reliable reports and financial statements that serve as the basis for the preparation and justification of the budgetary needs of the municipality. 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. In addition to the situation described above, the Municipality has experienced a backlog in the compilation of the data required for the preparation of their financial statements since the major disaster area declared on September 18, 2022, due to the passage of Hurricane Fiona. Although the federal government granted time flexibilities regarding the submissions of financial statements for the fiscal year ended June 30, 2021, no flexibilities were granted for fiscal year ending June 30, 2022, and beyond. The Municipality issued their June 30, 2023 on June 17, 2025 and submitted their data collection form on August 29, 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 design and implement procedures that support the timely compilation of data and the necessary approvals across management for the preparation of its financial statements. 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. View of responsible officials: The Municipality is working diligently to publish its statements on time. In 2025 the Municipality published two audited statements (2022 and 2023) and the 2024 audited statements are expected to be published in January 2026. The 2025 audited financial statements will be published on time. Auditor Comments: The submission dates of the Municipality’s financial statements for the last two years, as published in FAC.gov are as follows: Fiscal Year / Published Date June 30, 2023 / August 29, 2025 June 30, 2022 / October 9, 2024 Audit Status: Unresolved

Finding No. 2024-001 (Significant Deficiency) Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the audit report or nine months after the end of the audit period in accordance with 2 CFR 200.512. Condition: The Data Collection Form was not submitted to the Federal Audit Clearinghouse within nine months of year-end for the year ending June 30, 2024. Cause: The consolidated financial statement audit was not completed by the applicable due date. Effect: The Organization is not in compliance with 2 CFR 200.512. Recommendation: We recommend that the Data Collection Form be filed timely. Views of Responsible Officials: Management remains committed to full compliance with federal reporting requirements. Once all outstanding filings are brought up to date, we will ensure that future submissions are completed within the required deadlines.

Finding 2024-003 Reporting - Timely Submission of Financial Reports – Noncompliance and Significant Deficiency in Internal Control over Compliance Agency Department of Health and Human Services Program ALN: No. 93.224 / 93.527 Health Center Program Cluster Award Year 2024 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(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.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the Borough to assist in the timely completion of the Borough’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Questioned Costs None noted. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2024 was filed late. Identification as a Repeat Finding Yes. Finding 2023-003 Significant Deficiency in Internal Control over Compliance and Noncompliance Recommendation The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit. Views of responsible officials Management agrees with the finding and has engaged additional accounting resources and expertise.

Finding 2024-001 Material Weakness and Non-compliance U.S. Department of Justice - Crime Victim Assistance ALN 16.575 Ohio Attorney General, 2023-VOCA-135111983, Grant period 10/1/2022-9/30/2023 Ohio Attorney General, 2024-VOCA-135505685, Grant period 10/1/2023-9/30/2024 L - Reporting U.S. Department of Health and Human Services - Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services ALN 93.671 Ohio Office of Criminal Justice Services, 2021-CM-003-439CM2, Grant period 7/1/2023-9/30/2024 Ohio Office of Criminal Justice Services, 2023-VP-001-4031, Grant period 7/1/2023-6/30/2024 Ohio Dept of Public Safety, 2021-AR-003-439AR, Grant period 2/1/2022-7/31/2023 Ohio Office of Criminal Justice Services, 2023-VP-001-4031A, Grant period 1/1/2024-6/30/2024 Ohio Dept of Public Safety, 2021-CM-001-439CM, Grant period 1/1/2023-12/31/2023 Ohio Domestic Violence Network, n/a, Grant period 10/1/2023-9/30/2024 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 June 30, 2024 single audit reporting package should have been submitted by March 31, 2025. Cause: The single audit was not completed by March 31, 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.

Finding 2024-003: Material Weakness, Late Issuance of the 2024 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024.

Finding 2024-002 Noncompliance with 2 CFR 200.512(l) – Reporting Package Submission Criteria: Per 2 CFR §200.512(a), the auditee must submit the Data Collection Form (SF-SAC) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: CASA did not submit the required Data Collection Form (DCF) and reporting package to the FAC within the required timeframe for the year ended June 30, 2023. Cause: Due to staff turnover and delays in the completion of the June 30, 2023 audit. Effect: Late filing may impair the Federal Government’s ability to timely evaluate the financial and compliance performance of CASA and may affect eligibility for future Federal funding. Questioned Costs: None noted. Context: The auditor’s report was finalized after the required Data Collection Form (DCF) and reporting package to the FAC Federal due date. Identification as a Repeat Finding: See finding 2023-001. Recommendation: CASA should implement internal controls to ensure timely completion of the Uniform Guidance Audit and submission of the Data Collection Form and the reporting package, including monitoring deadlines and assigning responsibility for compliance.

Finding 2024-003 Reporting All Assistance Listing Numbers Finding: The Single Audit reporting package was not submitted to the Federal Clearinghouse within the required time frame. Criteria: Uniform Guidance 2 CFR 200.512 requires the organization’s audit to be completed and the data collection form and reporting package 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 package for the City’s year ended June 30, 2024 should have been submitted by March 31, 2025. The audit was not completed until October 2025. Cause: The City experienced resource constraints during the year preventing the timely completion of its annual audit and related compliance testing. Effect: Potential suspension of funding provided by federal agencies. Recommendation: We recommend the City file the reporting package timely to the Federal Audit Clearinghouse.

2 CFR 200.512(b) requires the Organization submit the audit, the data collection form, and the reporting package 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). The reporting package must include the following:  Financial statements and schedule of expenditures of federal awards  Summary schedule of prior audit findings  Auditor’s reports  Corrective action planTimely submission allows federal agencies to evaluate compliance and take management actions. Statement of condition and cause The Single Audit report for year ended June 30, 2024 was submitted in October 2025, seven months after the nine month deadline. The financial statements of the Organization were not finalized due to the inability of the Organization to obtain a waiver of the bond financial covenant to determine the proper classification of debt. Effect Delay in federal program review could affect funding allocations and compliance monitoring. Questioned Costs None Repeat Finding No Recommendation We recommend that the Organization work with the funder to identify and obtain any covenant waivers if necessary in a more timely fashion. Management response See corrective action plan.

Finding 2024-002 – Filing with the State Auditor and Federal Audit Clearinghouse (Repeat) Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance referenced 2 CFR 200.512(a). Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2024. Cause and Effect: Due to delayed financial reporting close out of fiscal year 2024 the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting be reviewed to allow for compliance. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management has made Professional Services changes to ensure timely audit compliance moving forward.

Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the City’s audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2025. Condition: The reporting package was not submitted until January 2026. Cause: The audit was not completed due to resource constraints at the City. Effect: Potential suspension or delayed funding by federal agencies. Questioned Costs: None. Recommendation: We recommend the City file the reporting package timely. Views of Responsible Officials and Planned Corrective Actions: Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.

Assistance Listing Number 93.103 Food and Drug Administration Research Grant Numbers 1U01FD00758-01 and 5U01FD04275-08 REV 4 US Department of Health and Human Services Finding 2024-003 Compliance Requirement: Filing of Single Audit Report Type of Finding: Material Weakness Criteria: Pursuant to 2 CFR section 200.512(a), the audit, data collection form, and reporting package must be submitted within 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). Condition: The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2024, within nine months after the end of the audit period (March 31, 2025). Cause: The Organization had transition in key financial personnel in January 2025. Audit fieldwork had to be delayed while the new part-time outsourced personnel worked to ensure that the records were complete and reconciled. After the auditor performed planning and made selections, additional changes were made to the financial records without being communicated to the auditor, causing further delays. Additional review of these changes resulted in more discussion and further changes, which were completed in December 2025. It then took the auditor additional time to get the testing back onto their schedule and complete the testing. Effect or potential effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Delinquent submission may also result in the inability to receive federal funding. Questioned Costs: None Repeat finding: No Recommendation: We recommend that the Organization update their policies and procedures to avoid delays in completion of the audit and to ensure timely submission of the Reporting Package. Views of responsible officials: Management agrees with the recommendation and will work to ensure future audits are completed timely.

Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(S) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended June 30, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data collection form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend the School establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.

2024-015 (2023-013) DATA COLLECTION FORM SUBMISSION (REPEATED AND MODIFIED) Federal Agency: U.S. Department of Education, U.S. Department of Energy Federal Program Title and Assistance Listing Number: Student Financial Assistance Cluster of Programs; Federal Pell Grant Program 84.063, Federal Direct Student Loans 84.268, Higher Education Institutional Aid 84.031, Adult Education - Basic Grants to States, Environmental Remediation and Waste Processing and Disposal 81.104, Type of Finding: Significant Deficiency in Internal Controls over Non-compliance Compliance Area: Reporting Federal Award Year: 2024 Questioned Costs: None Condition The College’s June 30, 2024 Data Collection Form was not submitted to the Federal Audit clearinghouse database timely, and was due by March 31, 2025. 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 College did not file the data collection form as required due to the delay in completing the audit. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed

The Corporation did not submit the Data Collection Form for the year ended June 30, 2024, to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.

The Corporation did not submit the Data Collection Form for the year ended June 30, 2024, to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.

Condition: The auditee did not submit its Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe. Criteria: In accordance with 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: The delay occurred due to delayed completion of audited financial statements. Effect: Failure to submit the Single Audit report timely represents noncompliance with federal reporting requirements and may result in federal agencies designating the auditee as a high-risk entity, potential delays in future federal funding, or additional oversight by granting agencies. Questioned Costs: None. Recommendation: We recommend management implement procedures to ensure the Single Audit reporting package is completed, reviewed, and submitted to the Federal Audit Clearinghouse within the required timeframe. This could include developing a formal year-end close schedule, assigning responsibility for the submission process, and maintaining a checklist with submission deadlines and requirements.

Assistance Listing Number, Federal Agency, and Program Name: Across all major programs Federal Award Identification Number and Year: Across all major programs Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance and noncompliance with Uniform Guidance Single Audit reporting package submission requirement. Repeat Finding – This is a repeat finding and a similar finding was identified in the prior year as Finding 2023-001. Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection 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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – The Agency’s books and records for the 2024 fiscal year were not reconciled or closed in a timely manner. Therefore, the data collection form was not submitted within the required time. Recommendation – We recommend that the Agency maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period

Section III – Federal Award Findings and Questioned Costs Finding 2024-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Homeland Security Federal Program: Denali Commission ALN: 90.100 Award Numbers: 1747-00 Award Year: 2024 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 City 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 City was not able to provide the necessary audit documents within a timely matter. Thus, the City was not able to complete the audit within the Uniform Guidance requirement. Effect: The City was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. Recommendation: We recommend the City adhere to Uniform Guidance reporting requirements Management’s Response: Management concurs with the finding. See Corrective Action Plan.

Condition The Data Collection Form and the Reporting Package for the year ended June 30 2024 was not timely submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditors’ reports 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. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse (“FAC”) nine months after the end of the audit period. Effect The Organization is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants awarding process. Cause The Organization has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2024. In addition, the lack of procedures for the analysis, recording and reconciliation of accounting records on a monthly basis, has resulted in delays in the process of auditing the Organization’s financial statements. Questioned Costs None Recommendation The Organization should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. View of Responsible Officials and Planned Corrective Actions The Organization agrees with the finding and recommendation will be implemented.

Late Submission of the Single Audit Reporting Package/Preparation of the Schedule of Expenditures of Federal Awards Material Weakness/Non-compliance ALN: All programs Condition The organization did not complete and submit the single audit reporting package to the federal audit clearinghouse within the required timeframe and did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria In accordance with 2 CFR §200.512(a)(1) and §200.512(a)(2), a non-federal entity that expends $750,000 or more in federal awards during a fiscal year is required to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) no later than the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. In addition, in accordance with 2 CFR §200.510(b), a SEFA must also be prepared. Cause This condition primarily resulted from the Organization’s limited prior experience with federal awards and the related Single Audit requirements, including preparation of the SEFA and submission of the reporting package to the Federal Audit Clearinghouse. Additionally, the Organization was not initially aware that certain grant funds received were federal in nature, which contributed to delays in identifying applicable reporting requirements. Effect or Potential Effect Failure to prepare a SEFA and submit the Single Audit reporting package timely may result in increased oversight by federal awarding agencies or pass-through entities and may affect the organization’s compliance status that could ultimately lead to loss of federal grant funding. Questioned Costs No questioned costs. Repeat finding This is not a repeat finding. Recommendation We recommend the Organization implement internal controls to monitor and reconcile federal grant awards for preparation of a complete and accurate SEFA within the requirements of 2 CFR §200.510(b). Additionally, we recommend the Organization evaluate federal grants during the yearend close process to ensure if single audit thresholds are met (federal expenditures in excess of $750,00 through June 30, 2025 and $1 million subsequent) a single audit is performed and submitted within regulation deadlines. Management’s Response We agree with auditors finding and have implemented internal controls to track the expenditures of federal awards to ensure the SEFA is prepare correctly and future single audits are conducted timely and submissions of the single audit reporting package are done within the required timeframe under Uniform Guidance.

Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the City’s audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2025. Condition: The reporting package was submitted after its due date of March 31, 2025. Cause: The audit was not completed due to resource constraints of the City. Effect: Potential suspension or delayed funding by federal agencies. Questioned Costs: None. Recommendation: We recommend the City file reporting packages in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management recognizes that the City’s audits have not been completed within the required statutory deadlines in recent years, including the reporting delay noted in this finding. These delays were primarily the result of turnover and transition in key financial staff positions, which impacted continuity and the timely completion of audit-related activities. At the same time, management would like to highlight the significant progress that has been made in addressing this issue. Over the past six months, the City has successfully completed two fiscal year audits, representing meaningful advancement toward eliminating the audit backlog. Management is committed to continuing this progress and has established a plan to return to full compliance with reporting deadlines. The City anticipates being fully current beginning with the FY-2027 audit cycle and will continue implementing process improvements and ensuring staffing stability to support timely audit completion. Management understands the importance of timely reporting, particularly as it relates to maintaining eligibility for federal funding and will prioritize adherence to all applicable deadlines moving forward.

Finding No. 2024-005 – Audit requirements for auditees – report submission Federal Program ALN 93.498 Provider Relief Fund - CARES Act ALN 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disaster) Program Name of Federal Agency U.S. Department of Health and Human Services U.S Department of Homeland Security Pass-through Entity Central Office of Recovery Reconstruction and Resiliency (COR3) for ALN 97.036 Category Non-compliance / Significant deficiency in internal controls over compliance Compliance Requirements Reporting Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (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 auditors’ 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”. Condition The data collection form and the reporting package for the year ended on June 30, 2024 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being significantly delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the federal agencies that have granted funds may issue warnings and/or impose penalties to the Corporation. Also, the federal agencies were prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for federal agencies’ budgetary policy analysis. Questioned cost None. Context The Corporation did not comply with the timeframe required to file it’s Uniform Guidance Single Audit Report for the fiscal year ended on June 30, 2024. Identification of a repeat finding This is a repeat finding from the immediate previous audit, Finding No. 2023-006. Recommendation We strongly recommend the Corporation to institute policies and procedures that stipulate the specific tasks and the personnel in charge of filing the required reports. Also, the policies and procedures should designate the member of management in charge of monitoring the compliance with the reporting requirements in order to make sure that the Corporation is filing the reports by their respective due dates. Views of responsible officials and planned corrective actions The Corporation’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Corporation’s response on pages 85 to 90.

Condition: The Airport did not submit the data collection form to the Federal Audit Clearinghouse (FAC) timely. Context and Criteria: As required by 2 CFR section 200.512, the data collection form must be submitted to the FAC nine months after the end of the audit period. Cause: The independent audit firm originally engaged to perform the Airport’s audit for the year ending June 30, 2024 informed the Airport of the firm’s inability to complete the audit as engaged, due to scheduling issues resulting from the death of a former partner. The notification was not timely and as a result, the Airport was unable to engage a successor audit firm in sufficient time to complete the data collection form submission to FAC within prescribed due dates. Effect: The Airport did not comply with 2 CFR section 200.512 for timely report submission. Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. Views of Responsible Officials and Planned Corrective Actions: Airport management will ensure the data collection form is submitted to the FAC timely.

Material Weakness– Reporting Criteria The Uniform Guidance requires that all entities that expend in excess of $750,000 to file audited financial statements and Data Collection Form within 9 months of year-end. (2 CFR Section 200.512). Condition: The Project’s June 30, 2024 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of year-end. Cause: Turnover in staffing and lack of oversight led to information not being ready for audit in a timely manner. Questioned Costs: Not Applicable. Effect: The Program could have had federal funding delayed or reduced. Repeat Finding: No. Recommendation: We recommend the Program review its internal control policies and procedures to ensure timely reporting. Response: The Program agrees with the finding and will implement controls to ensure timely reporting for future submissions.