Finding Number: 2025-001 Compliance Requirement: Reporting Programs: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: August 1, 2025 – September 30, 2025 (County of Orange, Florida); October 1 - December 31, 2025 (County of Orange, Florida); October 1, 2025 - December 31, 2025 (Oakland County, Michigan); January 1, 2025 – March 31, 2025 (Kalamazoo, Michigan) Management’s Corrective Action Plan: Management acknowledges the finding and agrees that additional improvements are needed to ensure timely submission of required grant reports and consistent retention of supporting documentation. The exceptions identified resulted from two primary factors. The Orange County report was submitted after the due date due to an unusually short 10-day reporting deadline. The remaining late reports occurred while management was implementing corrective actions associated with the prior-year reporting finding and strengthening its grant reporting processes. While those improvements were underway, certain reporting requirements were not completed within the required timeframe. Management has since submitted all outstanding reports, and all identified reporting deficiencies were resolved prior to the audit completion deadline of September 30, 2026. To prevent recurrence, management has implemented and continues to enhance a centralized grant reporting tracker, assigned clear reporting ownership and oversight responsibilities, strengthened monitoring of upcoming deadlines, and standardized the retention of submission confirmations and related supporting documentation. Management will continue periodic reviews of reporting compliance to ensure reporting obligations are completed timely and adequately documented. Responsible Officials: Vice President, Finance & Administration (Fiscal Reporting) and Vice President, Government Initiatives (Performance Reporting)