Single Audit Corrective Action Plan 20-Month Audit Period Ending August 31, 2025 Finding: During review of payroll allocations charged to the Education Innovation and Research, #U411C190093, the auditor identified an overcharge of approximately $702.05. This was caused by a formula error in the spreadsheet used to prepare monthly invoices. A VLOOKUP in the staff allocation tab swapped the Rippling employee IDs for two employees with the same last name, resulting in the wrong salary amount being pulled into the allocation calculation. Although monthly staff allocations were reviewed and signed off, this specific formula mismatch was not detected. The grant had already been closed when this error was discovered. Corrective Action: We will implement a validation check within our allocation spreadsheet that requires the reviewer to verify the unique Rippling employee ID number, not a match on last name, before approving payroll allocations. Additionally, for any future Federal awards, we will add an annual salary cross-check to ensure that the salary in the allocation schedule matches the actual salary on record. Contact Person: Reyana Hill, Accounting Manager, reyana.hill@code.org Resolution of Questioned Costs: Management has notified the Department of Education of the $702.05 overpayment and has requested instructions for remitting the funds back to the Government. The repayment will be made within 30 days of receiving instructions.