Corrective Action Plans

Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHS! impacting audit year 2023: Certain 2023 draws were processed as advances outside grant guidelines, although these draws were properly recorded as advances payable in the accounting records. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI considers this finding resolved. A written drawdown procedure is now in place, requiring two-tier preparation and review, and, for working-capital advances, written approval from the prime funder. When the non-compliance was identified, CUAHSI suspended all NSF draws (late March 2023) until new controls were implemented. On 15 June 2023, CUAHSI completed its first draw under the revised policy. Name of Contact Person: • Jordan S Read, Chief Executive Officer • Telephone: (339)933-4660 • Email: jread@cuahsi.org Projected Completion Date: NA; is complete

Finding Reference Number: MW2022-07 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: Certain 2022 draws were processed as advances outside grant guidelines, although these draws were properly recorded as advances payable in the accounting records. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI considers this finding resolved. A written drawdown procedure is now in place, requiring twotier preparation and review and, for working-capital advances, written approval from the prime funder. When the non-compliance was identified, CUAHSI suspended all NSF draws (late March 2023) until new controls were implemented. On 15 June 2023 CUAHSI completed its first draw under the revised policy; the certified SF-270 and supporting documentation were reviewed and approved by NSF. Name of Contact Person: • Jordan S Read, Executive Director • Telephone: (339)933-4660 • Email: jread@cuahsi.org Projected Completion Date: NA; is complete

Finding Reference Number: MW2021-08 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: All advance draws in 2021 were properly recorded as deferred revenue in the accounting books, see Statement of Financial Position. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI consider this finding resolved. As covered in the corrective action to MW2021-006, CUAHSI implemented the drawdown procedure as documented in company policy which includes twotiered preparation and review and requires review and approval by the Prime funder for working capital advances. CUAHSI stopped the non-compliance in 2023 by halting all draws against NSF awards in late March 2023 (when this non-compliance became known to the current Executive Director) until June 15th, 2023, at which time CUAHSI completed a draw from an NSF aligned with the current policies. The certified SF-270 and draw documentation was reviewed and approved by NSF. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete

Finding Reference Number: MW2020-08 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: All advance draws in 2020 were properly recorded as deferred revenue in the accounting books, see Statement of Financial Position. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI consider this finding resolved. As covered in the corrective action to MW2020-006, CUAHSI implemented the drawdown procedure as documented in company policy which includes twotiered preparation and review and requires review and approval by the Prime funder for working capital advances. CUAHSI stopped the non-compliance in 2023 by halting all draws against NSF awards in late March 2023 (when this non-compliance became known to the current Executive Director) until June 15th, 2023, at which time CUAHSI completed a draw from an NSF aligned with the current policies. The certified SF-270 and draw documentation was reviewed and approved by NSF. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete

Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: All advance draws in 2020 were properly recorded as deferred revenue in the accounting books, see Statement of Financial Position. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI consider this finding resolved. As covered in the corrective action to MW2020-006, CUAHSI implemented the drawdown procedure as documented in company policy which includes twotiered preparation and review and requires review and approval by the Prime funder for working capital advances. CUAHSI stopped the non-compliance in 2023 by halting all draws against NSF awards in late March 2023 (when this non-compliance became known to the current Executive Director) until June 15th, 2023, at which time CUAHSI completed a draw from an NSF aligned with the current policies. The certified SF-270 and draw documentation was reviewed and approved by NSF. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete