Ally Dakota Development, Inc.Non-Profit

#2025-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Federal Program Affected: Economic Adjustment Assistance – 2021 CARES Act RLF, Assistance Listing #11.307. Compliance Requirement: Reporting. Questioned Costs: None. Condition and Cause: As a matter of practicality and efficiency, we have assisted in drafting the financial statements and SEFA, in both form and content, based on information provided by management during the audit. We also assisted with the analysis of credit losses under Accounting Standards Update (ASU) 2016-13. Criteria and Effect: Management and the Board of Directors are ultimately responsible for preparing and presenting the financial statements in accordance with generally accepted accounting principles. The auditor’s responsibility for the financial statements is to express an opinion on them based on the audit evidence obtained. Repeat Finding from Prior Year: Yes, prior year finding #2024-001. Recommendation: Management and the Board of Directors should review the financial statements for accuracy of account balances and context of note disclosures. Prior to signing the management representation letter, they should inquire about any balances or disclosures that are not understood or can’t be reconciled to internal records. Additionally, we recommend management prepare the credit loss calculation in accordance with ASU 2016-13 going forward. Views of Responsible Officials Corrective Action Plan: See Organization’s Corrective Action Plan

#2024-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Federal Program Affected: Economic Adjustment Assistance – 2021 CARES Act RLF, Assistance Listing #11.307. Compliance Requirement: Reporting. Questioned Costs: None. Condition and Cause: We were requested to draft the audited financial statements, related footnote disclosures, and SEFA as part of our regular audit services. This included assistance with the implementation of and disclosures for Financial Accounting Standards Board issued Accounting Standards Update 2016-13, Financial Instruments – Credit Losses. Ultimately, it is management’s responsibility to provide for the preparation of the Organization’s statements, footnotes, and SEFA, and the responsibility of the auditor to determine the fairness of presentation of those statements. From a practical standpoint, we do both for you at the same time in connection with our audit. This is not unusual for us to do this with organizations of your size. Criteria and Effect: This control deficiency could result in a material misstatement to the financial statements or SEFA that would not be prevented or detected by your Organization’s internal control system. Repeat Finding from Prior Year: Yes, prior year finding #2023-001. Recommendation: We have instructed management to review a draft of the auditor prepared financial statements and SEFA in detail for their accuracy. Additionally, we recommend management prepare the credit loss calculation going forward. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Views of Responsible Officials Corrective Action Plan: See Organization’s Corrective Action Plan

#2023-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Federal Program Affected: Economic Adjustment Assistance – 2021 CARES Act RLF, Assistance Listing #11.307. Compliance Requirement: Reporting. Questioned Costs: None. Condition and Cause: We were requested to draft the audited financial statements, related footnote disclosures, and SEFA as part of our regular audit services. Ultimately, it is management’s responsibility to provide for the preparation of the Organization’s statements, footnotes, and SEFA, and the responsibility of the auditor to determine the fairness of presentation of those statements. From a practical standpoint, we do both for you at the same time in connection with our audit. This is not unusual for us to do this with organizations of your size. Criteria and Effect: This control deficiency could result in a material misstatement to the financial statements or SEFA that would not be prevented or detected by your Organization’s internal control system. Repeat Finding from Prior Year: Yes, prior year finding #2022-001. Recommendation: We have instructed management to review a draft of the auditor prepared financial statements and SEFA in detail for their accuracy. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Views of Responsible Officials Corrective Action Plan: See Organization’s Corrective Action Plan

#2022-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Federal Program Affected: CARES Act RLF, Assistance Listing #11.307. Compliance Requirement: Reporting. Questioned Costs: None. Condition and Cause: We were requested to draft the audited financial statements, related footnote disclosures, and SEFA as part of our regular audit services. Ultimately, it is management?s responsibility to provide for the preparation of the Organization?s statements, footnotes, and SEFA, and the responsibility of the auditor to determine the fairness of presentation of those statements. From a practical standpoint, we do both for you at the same time in connection with our audit. This is not unusual for us to do this with organizations of your size. Criteria and Effect: This control deficiency could result in a material misstatement to the financial statements that would not be prevented or detected by your Organization?s internal control system. Repeat Finding from Prior Year: Yes, prior year finding #2021-001. Recommendation: We have instructed management to review a draft of the auditor prepared financial statements in detail for their accuracy. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Views of Responsible Officials Corrective Action Plan: See Organization?s Corrective Action Plan

#2021-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Federal Program Affected: RLF, Assistance Listing #11.307. Compliance Requirement: Reporting. Questioned Costs: None. Condition and Cause: We were requested to draft the audited financial statements, related footnote disclosures, and SEFA as part of our regular audit services. Ultimately, it is management?s responsibility to provide for the preparation of the Organization?s statements, footnotes, and SEFA, and the responsibility of the auditor to determine the fairness of presentation of those statements. From a practical standpoint, we do both for you at the same time in connection with our audit. This is not unusual for us to do this with Organizations of your size. Criteria and Effect: This control deficiency could result in a material misstatement to the financial statements that would not be prevented or detected by your Organization?s internal control system. Repeat Finding from Prior Year: Yes, prior year finding #2020-001. Recommendation: We have instructed management to review a draft of the auditor prepared financial statements in detail for their accuracy. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations.