CORRECTIVE ACTION PLAN For the Year Ended December 31, 2024 Finding 2024-001: The reporting package and Data Collection Form (DCF) for the 2023 Single Audit were not submitted to the Federal Audit Clearinghouse by the required deadline (2 CFR §200.512(a)); repeat of a prior-year finding. Auditors’ Recommendation: Ensure accounting records and audit schedules are completed timely so the Single Audit can be finalized and the reporting package and DCF submitted by the required deadline. Corrective Action Taken: NCST has transitioned to an outsourced finance model. An advisory firm now manages bookkeeping, reconciliations, SEFA preparation, and Single Audit reporting, while a contracted Accounting Manager oversees accounts payable, coordinates deliverables and provides additional accounting support. A month-end close by the 15th and a Single Audit calendar with an internal DCF/reporting-package deadline of September 15 (statutory no later than September 30) are in place to ensure timely, accurate submission and strengthened internal controls. Responsible Individual: Executive Director, Rey Chavis. Completion Date: Process implemented; FY2024 reporting package and DCF will be submitted no later than September 30, 2025.