DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Mankato Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2025 Name and address of independent public accounting firm:Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025 The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project withdrew more funds from the replacement reserve account during the year than it should have. Recommendation: The Project should deposit $30 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $30 into the replacement reserve account during November, 2025.