Corrective Action Plans

Corrective Action Plan Year Ended December 31, 2024 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2024-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Homeland Security: Passed through the State of New Jersey, Department of Law and Public Safety Program Titles and Assistance Listing Numbers (ALN): Disaster Grants – Public Assistance (Presidentially Declared Disasters) – ALN 97.036 Federal Grant Numbers: State of New Jersey pass-through number: UH1WX, Project #2365 – Award Year 2024 (Application 696220) Contact Person: Donna Wilser, Deputy Executive Director, 732-750-5300 Corrective Action: Management agrees with the finding. Beginning in December 2024, as a commitment to strengthen our processes and ensure that all physical timesheets related to FEMA-declared disaster events are properly maintained and readily accessible, management put a process in place to enhance procedures and controls for timesheets going forward to ensure full compliance with the Uniform Guidance requirements. This process was successfully implemented as of this date and for prospective periods. However, this process does not remedy the issue noted in the finding which relates to time worked from 2020-2022, which is before the process was in place. Therefore, the finding is repeated from the prior year. Anticipated Completion Date: Completed

Corrective Action Plan For the Year Ended December 31, 2024 YWCA Seattle | King | Snohomish 1118 Fifth Avenue, Seattle, WA, 98101 P: 206.461.4888 YWCAWORKS.ORG Finding Number 2024-001 Contact Person(s): Amanda Harlass, Controller, aharlass@ywcaworks.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action planned: The Organization agrees that if there is a discount applied to an allowable expense, the discount related to the expense should also be captured within the grant drawdown. The Organization migrated to Sage Intacct on November 1, 2023. In the setup of the Intacct system, the default account for discounts was set up as the accounts payable balance sheet account instead of a discounts taken contra expense account. The result was discounts automatically calculated by Intacct on invoices based on the date paid were not applied against the related grants correctly. The Organization corrected the setup of discounts in Intacct on June 11, 2025, ensuring that Intacct will apply all early payment discounts to a designated contra expense account going forward. This contra account is captured in the general ledger details used to develop grant billings, resulting in accurate application to grant contracts. The Organization identified only four vendors where discounts were taken since November 2023, totaling less than $5,000. We are researching details of the grants affected by this error. Once complete, we will make corrections in the general ledger and correspond with the affected funders to obtain instructions on how to apply the discounts retroactively. Anticipated completion date: November 30, 2025

Physical inventory has been completed, and this process was added to our monitoring calendar to be completed in May of each year. Regarding insurance reimbursement, our policies and procedures are updated to reflect this requirement, and the fiscal staff has been trained on this requirement.

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to be dispersed in fiscal year 2025 and DHCD will follow its internal control policies in accordance with 2 CFR Section 200.303. Contact: Kelly Ann Morrow, Housing Compliance Officer Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

DSHA has implemented the process of requiring the reduction of applicable credits to be applied to all future payment batches and be utilized to fund assistance. This as a result, will eliminate the funds being held by the vendor and remove the need to report as a federal expenditure. The responsibility for implementing this corrective action lies with the following DSHA staff: HAF Program Manager, Director of Housing Finance, Financial Accounting & Reporting Section Manager, and the Director of Financial Management. They will oversee the necessary adjustments to the process and ensure that future payment batches adhere to the revised guidelines.

1. All offices will ensure timely and effective communication. The WIC Finance staff will meet with Budget Office (BO) Analysts monthly to review SAP forms, expenditure adjustments, Grant Status Reports and other fiscal items for accuracy and action. Program, budget and comptroller staff will meet at least quarterly to review expenditures, processes and needed actions for federal grants. BO and program office staff have agreed to the following verbally: Program staff will submit a final federal report three months after the end of the grant period. Program staff will monitor all active federal grant internal orders paying careful attention to expenditures that post after the close of federal grant budget period. If there is a late expenditure, program staff will revise the final report and submit it to the DOH BO for review using the BO workflow. The DOH BO will also monitor all active internal order numbers and alert the program office of any unusual transactions. The DOH BO will inform the program office of unusual transactions and add them to regular meeting agendas for further discussion and planning. DOH will create a bulletin to outline federal grant management policies and procedures and disseminate to all DOH program offices. 2. BO staff that made the error were notified and counseled on ways to minimize errors. BO shall update the workflow and expenditure adjustment instructions in coordination with the program office. 3. The credit was largely due to overcharges of costs for a Software License Agreement that was not allowed to be charged to the grant. The IT staff that initiated the overcharge and directed the program office to make the adjustment has been counseled on policy and procedures for charging expenditures to a federal source. All fiscal transactions for IT expenditures are reviewed by program staff as well as BO staff via the BO workflow. Policies and procedures specific to IT expenditures charged to a federal fund will be reviewed and updated to ensure information and instructions are robust and clear. Updated policies and procedures will be disseminated to all DOH staff with a responsibility in the process. Anticipated Completion Date: 05/31/2025 Contact Names: Steven Marsden, Audit Resolution Manager; Andrea Race, Chief Financial Officer

FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should establish more defined written policies and procedures regarding credit card rebates that are in line with Uniform Guidance requirements, as well as establish organizational controls to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: There is no disagreement with the audit finding. Action taken in response to finding: The issue was recognized by management shortly after the close of the fiscal year. The entire balance of accumulated points was converted to gift cards. A historical analysis of the coding for all purchases charged to the credit card during the year under audit is being performed. A proportional amount of the total value of the gift cards will be credited to each federal award as a reduction of costs. This process will continue to be performed on a regular basis for the duration of the use of the credit card in question. Action Plan: OCDC will move to utilizing credit cards that do not have a rewards program. Inquiries have been made with OCDC’s banking institution regarding the available options. The policies and procedures surrounding the use of credit cards will be documented in writing, and anyone who is entrusted to use an agency credit card will be required to sign a document acknowledging their understanding of those policies and procedures. Name(s) of the contact people responsible for correction action: Tong Lee, Chief Financial Officer Plan completion date for corrective action plan: November 30, 2024

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2023-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Homeland Security: Passed through the State of New Jersey, Department of Law and Public Safety Program Titles and Assistance Listing Numbers (ALN): Disaster Grants – Public Assistance (Presidentially Declared Disasters) – ALN 97.036 Federal Grant Numbers: State of New Jersey pass-through number: UH1WX, Project Worksheet #1822 – Award Year 2023 (Application 553330) Contact Person: Donna Wilser, Deputy Executive Director, 732-750-5300 Corrective Action: Management agrees with the finding. We are committed to strengthening our processes to ensure that all physical timesheets related to FEMA-declared disaster events are properly maintained and readily accessible. To achieve this, we will implement enhanced procedures and controls to ensure full compliance with the Uniform Guidance requirements. Anticipated Completion Date: December 1st, 2024

DSHA has implemented the process of requiring the reduction of applicable credits to be applied to all future payment batches and be utilized to fund assistance. This as a result, will eliminate the funds being held by the vendor and remove the need to report as a federal expenditure. The responsibility for implementing this corrective action lies with the following DSHA staff: HAF Program Manager, Director of Housing Finance, Financial Accounting & Reporting Section Manager, and the Director of Financial Management. They will oversee the necessary adjustments to the process and ensure that future payment batches adhere to the revised guidelines. Responsible Official: Brian Rossello, Director of Housing Finance Completion Date: December 2023

Recommendation: As previously recommended by the OBO, the organization should update policies and procedures surrounding the award programs cost allowability to ensure unallowable costs are not charged to the program. Further, it should provide training to staff on updated policies, Federal and Grant Per Diem Program cost allowability requirements, proper expense documentation and retention procedures. Response: Procedures and trainings were developed as a response to the VA’s OBO audit that included cost allowability, document retention timelines and data collection for reporting. It also included a process for adding tracking codes to tag these expenses in our general ledger. These procedures were also provided to VA’s OBO for their records. These procedures will be further amended to exclude gift-in-kind from allowable expenses that can be charged to federal programs. Estimated Completion Date: Fiscal Year 2023 for training and developing standard operating procedures and September 2024 for gifts-in-kind amendment to revise allowable expenses.

2022-001 Shuttered Venue Operations Grant ? Assistance Listing No. 59.075 Recommendation: We recommend management implement a process to ensure expenditures applied to the grant are net of applicable credits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Federal grants awarded to Marbles Kids Museum are typically monitored by a team ? including individuals from accounting, development, and the learning & exhibits department ? which meets regularly to discuss progress on the grant and review expenses which are recorded under a unique account in the general ledger system. The Shuttered Venue Operators Grant differed from our usual federal grants in several respects: It allowed expenses that were incurred up to 15 months prior to the date of the award; the grant was not for a specific program but to cover specific operational costs to sustain the organization through the COVID-19 pandemic; and the grant was managed by the accounting department. Going forward all federal grants will be reviewed by a group consisting of at least 2 departments familiar with the expenses, with one department being the accounting department. In addition, all credits from vendors that are used for federal grants will be reviewed to confirm they are not related to items originally purchased for a federal grant. If the credit is related to an expense allocated to a federal grant the credit will be netted against the expense. Name(s) of the contact person(s) responsible for corrective action: April Ward, VP of Finance Planned completion date for corrective action plan: March 31, 2023

Single Audit Report: Corrective Action Plan Year ending June 30, 2022 Finding 2022-001 Allowable Costs Grant Program/ALN#: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) 97.036 Federal Agency: Department of Homeland Security Contact person responsible for corrective action: Joshua Repac Corrective Action: Meritus Medical Center, Inc. identified that the report used to identify contract nursing costs related to nurses that had treated COVID-19 patients was incorrectly including certain costs that were not related to COVID-19. As a result, management updated the report parameters, which resulted in the identification of $572,189 of expenses originally submitted and received that were not allowable costs. The corrective action has been implemented and completed prior to the release of the audit report for June 30, 2022. Report parameters were updated to include only COVID-19 specific infections. The report parameters were reviewed, approved, and additional samples were selected by management to ensure that the allowability criteria were met. In addition, the Company?s internal audit department used the revised submissions to independently select a random sample for testing, this will be done for future submissions as well.

Finding 2022-001: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance Listing #97.036) Noncompliance over activities allowed or unallowed, allowable costs/cost principles, and period of performance related to amounts reimbursed for project worksheets. During the course of the Ochsner Clinic Foundation Uniform Guidance (UG) Audit for the Year Ended December 31, 2022, EY identified the following finding, as reported in the Schedule of Findings and Questioned Costs: Finding 2022-001 - Noncompliance over activities allowed or unallowed, allowable costs/cost principles, and period of performance related to amounts reimbursed for project worksheets. This finding is associated with application numbers PA-06-LA-4611-PW-01437 and PA-06-LA-4611-PW-01457. Both of these Project Worksheets (PWs) are for external security services that Ochsner procured in the aftermath of Hurricane Ida. These PWs included a population of 130 expenditures (invoices) for a total value of $923,105 (total value factoring in the cost share was $888,900). FEMA obligated these PWs and payment was remitted to Ochsner (via GOHSEP) for the full cost share amount of $888,900. As part of their testing over activities allowed or unallowed, allowable costs/cost principles, and period of performance, EY selected a sample of 45 items from this population ? 21 for testing over activities allowed or unallowed and allowable costs/cost principals and 24 for testing over period of performance. Through their testing, EY identified certain expenditures in the sample that were not reduced for all applicable credits (i.e., the vendor provided a credit back to Ochsner for a previously paid invoice). As a result of these items identified in the sample, Management evaluated the entire population of expenditures, and identified $99,285 as the difference between the submitted expenditures value to FEMA and the expenditures value after reducing for all applicable vendor credits. Ochsner did not identify these discrepancies when the PWs were filed with FEMA because the vendor invoices were used as the basis for the estimate of the claims, which is consistent with FEMA?s requirements. These vendor invoices reflected the full amounts billed by the vendor and did not reflect any credits that ultimately resulted in lesser amounts being remitted to the vendor at time of payment. The discrepancies that EY identified during the UG audit would have been identified, as is usually done, by either Ochsner or by FEMA / GOHSEP during the normal closeout process for these PWs, as discussed within the Public Assistance Program and Policy Guide (Version 4, Effective June 1, 2020) - Chapter 12: Final Reconciliation and Closeout. As part of this standard process, Ochsner will be required to provide proof of payment to FEMA / GOHSEP as part of the closeout process, at which time these discrepancies would have been identified. In order to cure this finding, Ochsner will reach out to FEMA / GOHSEP to self-report the issue and ask that these PWs be moved to closeout (this can be done because both PWs have been paid in full). Ochsner will also work with FEMA / GOHSEP to refund the total overpayment of $99,285 ? either via direct payment or reduction of future reimbursement under Ochsner?s other outstanding PWs with FEMA for COVID-19 and Hurricane Ida. For future FEMA claims, Ochsner will continue to work to ensure that PWs are reduced for all applicable credits using the most accurate information available ? either at the time the PWs are submitted or during closeout. Responsible Official: Scott Whitfield, Ochsner Assistant Vice President - Treasury Anticipated Completion Date: December 31, 2023

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Small Business Administration 2022-001 Shuttered Venue Operations Grant ? Assistance Listing No. 59.075 Recommendation: We recommend management implement a process to ensure expenditures applied to the grant are net of all applicable credits (discounts). Carolina Ballet management?s opinion is there were no deficiencies in internal control over compliance around oversight of allowable expenditures allocated to the SVOG grant funding. The finding is not a result of intentional inclusion of non-allowable expenditures, or a lack of internal control or oversight of expenditures. Carolina Ballet acknowledges the line-item transaction included in the supporting detail provided to the auditors resulted in the finding stating supporting detail submitted by Carolina Ballet staff did not reflect a discount which was applied at the time of payment for the allowable expenditure. This occurred due to Carolina Ballet?s internal process of recording an anticipated early payment discount/credit for this specific vendor in QuickBooks as a separate transaction, which subsequently did not reflect the net amount of the payment in the system report exported and used for data extraction. Due to the early payment discount credit not being applied in the SVOG line-item calculations, Carolina Ballet?s supporting detail did not include an additional allowable expenditure of the same type to cover the discount credit inadvertently omitted. Carolina Ballet submitted documentation to the auditors supporting the fact additional allocable expenditures (reflecting net amount) were available for inclusion in the detail over the amount of the discount on the transaction. Regarding the Cause in the finding noted above: ?There was an internal control process in place executed by the previous accounting management during the period covered by the grant to monitor expenses and make purchases in accordance with the planned use for the grant funding and to ensure they were allowable. There is internal evidence of this including the fact that the Director of Accounting during the grant period provided oversight for outgoing payments and applicable credits at Carolina Ballet. This same general process continues to exist currently. ?The CEO of Carolina Ballet approved and signed off on all payments for the listed expenditures, including review of credits applied during the grant period. ?There was a calculation error of a line-item amount referred to in the finding due to exclusion of an early payment discount credit for this single expenditure in the detail, such that Carolina Ballet didn?t include an additional eligible and allowable expenditure under the grant funding. This was an error in the detail listing, not a lack of internal control processes over the grant funded expenditures and credits. There were other credits applied to this payment, that were appropriate for consideration as payment that should not have and were not applied to the expenditure amount. Action taken in response to finding: Carolina Ballet, Inc. going forward and retroactively for the current fiscal year will designate expenditures covered by external funding using the QB transaction Class field to ensure inclusion with any future data extraction and as an indication of review and approval for the source of funding. Name(s) of the contact person(s) responsible for corrective action: Aji Touray, Director of HR and Accounting Vanessa Nelson, Controller Planned completion date for corrective action plan: Carolina Ballet, Inc. is currently updating the QuickBooks class for externally funded expenditures for the current fiscal year, and including this process in its internal control documentation. Completion date estimated to be April 10, 2023.

Compliance requirement ? Allowed Cost /Cost Principle Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor finding because the referenced transaction was below the "Micro-purchase" threshold and does not require a quotation. The FAR increase the "Micro-purchase" threshold for natural disasters and national emergencies, among others. The invoice amount of $5899 was a continuation of an initial project under this contractor which have the unique security passwords, IT protocols and other IT requirements for the uniform implementation of intelligent classrooms for remote distance education. Accordingly, the institution does not request a quote. The institution followed the referenced guidelines in the determining the allowability of costs. Additionally, an external consultant reviewed the transaction and costs prior to request reimbursement. The 2 CFR Part 200, Appendix XI Compliance Supplement guide, issued April 2022, makes referenced to the FAQ's and Other Guidance containing information pertinent to the compliance requirements described in the document and encouraged auditor to regularly check the HERF Websites for updated FAQ's and other pertinent guidance and reporting information. The institution followed those referenced FAQ's and guidelines, among other sound administration practices, in the use of the grants. The referenced Compliance Supplemental, under "Activities Allowed or Unallowed" states: "Institutions must demonstrate that costs incurred are allowable under the relevant statutory provision and consistent with the purpose of the ESF "to prevent, prepare for, and respond to coronavirus"". The institution used $5,899 paid to the guidelines as indicated to contractor, to continue enhancing the distance learning program in preventing the spread and contamination of the coronavirus among professors and students by enabling remote distance education. The direct charges for this transaction to the federal award was for allowable costs under the instructions, federal grant and FAQs guidelines as indicated. 2. The institution does not concur with the auditor finding because of what is discussed in No 1 above. In the two cases mentioned, the cost quote may not agree with the invoice, because of some additional services requested, but the amount of the invoice was the correct amount paid and actual cost used to draw the HEERF funds. These invoices were for furniture and partitions divisions, to enable the remote distance education, avoiding physical contact of students and professors, to prevent, prepare for and respond to the COVID-19 emergency. Once again, these incurred and direct charges to the federal award complied with the HEERF objectives and were allowable costs under the authorized uses in the grant award and HEERF guidelines. 3. The institution does not concur with the auditor finding. The referenced three cases may not have a specific or expressed "acknowledgement of receipt" statement, but the acknowledgement was validated by UTC management and with the signatures when the check was issued. Nevertheless, the costs incurred in these invoices were authorized and incompliance with HEERF program and ESF purpose. The direct charges for this transaction to the federal award was for allowable costs under the instructions, federal grant and FAQs guidelines as indicated. 4. Institution does not, firmly, concurs with the auditor finding. This should not even be a finding because the institution strictly followed the FAQs published on March 19, 2021 to calculate the lost revenue and using a comparison between FY-20 and FY 21. That guideline described "Loss of Revenue" as "...those revenues and institution of higher education otherwise expected but were reduced or eliminated as a result of the novel coronavirus 2910 (COVID-2019) pandemic. As such, lost revenues can only be estimated". Nerveless, the result would have been relatively the same if we have use FY21 audited financials. Given the many factors and complexities of the unusual process, the institution followed a conservative approach and reduced those revenue items that have an increase between fiscal year from those with a loss of revenue. Therefore, the institution netted the potential amount of lost revenue to claim. Accordingly, the net amount resulted in $280,929.84. The potential loss of revenue amount could be greater but the institution decided to only claim the referenced estimated amount. These calculations and analysis were further discussed and evaluated by an officer of the Department of Education, with no recommendation on claiming a higher amount because the amount claimed was less than the estimated potential. The guideline indicates: "Reimbursement for lost revenue is allowable for the Institutional Portion program...". The institution claimed this loss of revenue amount from their institutional portion, complying with the HEERF guidelines and the authorized use of the funds. The direct charges for this transaction to the federal award was for allowable costs under the instructions, federal grant and FAQs guidelines as indicated. a. The institution used unaudited figures for FY21 because the audited financial statements were not completed at the time of the calculation. The institution revised the calculations with the audited financial statements, and the results were the same and the claimed estimated amount did not changed. Once again and in accordance with the guidelines, we were estimating the lost revenue with the data available at the moment. b. The institution followed the recommended HEERF guidelines for this complex and novel exercise. The institution considered under the analysis; those revenues otherwise expected but that were reduced as a result of the novel COVID-2019. The contributions as "Support Revenue" from related entities, which were a significant source of revenue for the institution, was not claimed as loss of revenue. The institution specifically claimed those lost revenue items as authorized in the guidelines. Therefore, once again, the UTC was in compliant with the lost revenue referenced guidelines. The direct charges for this transaction to the federal award was for allowable costs under the instructions, federal grant and FAQs guidelines as indicated. c. As explained above, the institution followed a conservative approach and only claimed a net amount of all lost revenue items. The institution only claimed those estimated revenue items, as authorized in the guideline, that suffer a loss between the two fiscal years considered in the evaluation. This was further evaluated by an officer of the DOE. As the guidelines described, since the lost revenues can only be estimated, the institution correctly, analyzed and calculated the best conservative/reasonable estimate of loss revenue with the available data at the moment. Even if we used the auditors' recommended items, the results would have been the same and no revenue item was claim out of the authorized or allowable costs from the guidelines. The direct charges for this transaction to the federal award was for allowable costs under the instructions, federal grant and FAQs guidelines as indicated. Actions Taken or Planned: The institution understands that the incurred and direct charges to the federal award complied with the HEERF objectives and were allowable costs under the authorized uses in the grant award and HEERF guidelines and no further was required.

2022-002 Insurance payments not fully deducted from FEMA funding Cluster: Not applicable Grantor: U.S. Department of Homeland Security Award Names: COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Award Year: January 20, 2020 ? July 1, 2022 Award Number: 4496DR-MA Assistance Listing Numbers: 97.036 Pass through entity: Massachusetts Emergency Management Agency (?MEMA?) Management?s Views and Corrective Action Plan Management?s View Management agrees with the Auditors? assessment of the System?s internal controls over compliance specifically related to the estimated third-party insurance deduction calculated for COVID-19 PCR tests administered between March 1, 2020 and June 30, 2021 included with one of the eight FEMA projects obligated during fiscal year 2022. The System calculated the third-party insurance deduction by developing an average third-party insurance payment rate per test. A formula error was present in this calculation. Corrective Action Plan Management will create a formal review process whereby third-party insurance deductions will be verified by an individual other than the preparer as part of the FEMA project workbook submission procedures. As of the date of this report, Management has informed MEMA of the error and discussed with MEMA an alternate methodology to calculate the third-party payment deduction. As a result of the alternate methodology identified, the amount owed back to FEMA in the form of an under-estimated medical payment deduction will be substantially less than the $218,000 in questioned costs noted. These monies will be refunded to MEMA as soon as all parties agree on the amount owed. Responsible Official: Michael Knoll, Executive Director, Financial Planning & Analysis Expected Completion Date: September 30, 2023

Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.406. Additionally, the Grant Accounting team will conduct extra training sessions for accounting staff and accounts payable personnel to enhance their proficiency in recognizing refunds and credits associated with grant expenses. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024

2020-108 Lack of Controls over Costs Submitted for Reimbursement Condition: The Organization included an invoice for reimbursement under the program for which a vendor credit memo for the full amount of the invoice had been received due to miscoding of the credit memo to the correct COVID-19 class on the general ledger. In addition, the Organization did not include an applicable invoice for COVID-19 expenses for reimbursement due to the same miscoding of the COVID-19 class to the general ledger. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Management understands the importance of reviewing the posting of credit memos or applicable invoices to ensure they are posted correctly. We will update our policy to include a process for review of credit memos prior to posting. The planned corrective action for this finding is currently in the process of development, approval, and implementation. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: March 1, 2023