Audit Finding: During the 2024 audit, it was noted that there was a miscalculation in the facility use expenses charged to grants. While the error was not material, it highlights a need for improved oversight to prevent future errors. Root Cause: The spreadsheet used to calculate facility use expenses was not reviewed or verified by a second party prior to posting, which led to a calculation error. Corrective Action: Beginning in Quarter 4 of 2025, the facility use expense calculation spreadsheet will be reviewed and verified by a second staff member prior to submission or charging to grants. The reviewer will sign off (physically or electronically) to confirm accuracy of the calculation and grant allocation. Responsible Parties: Allison Hrestak, COO Tina Fornstrom, Business Manager Implementation Date: October 1, 2025 (start of Q4 2025) Ongoing Monitoring: The COO will conduct periodic spot checks (quarterly) to ensure the review and sign-off process is consistently followed. The Business Manager will conduct monthly reviews on the SALBENT AX workbook and facility use workbook for accuracy. Expected Outcome: This added level of review is expected to prevent future calculation errors, ensure accurate cost allocations to grants, and strengthen internal controls related to expense tracking.