We agree with the findings as stated for the four encounters reviewed. The corrective action plan follows. 1. Person responsible for the corrective action: Terry Terry, Chief Financial Officer 2. Corrective Action: a. Sliding Fee procedures will be reviewed quarterly during training calls with Patient Service Representatives with emphasis on proper income documentation. b. Any deficiencies identified during performance audits are communicated to the staff members’ direct supervisor who reviews the errors with the staff member. There will be an acknowledgement of understanding of the error or a request for additional one-on-one training by Amye Groue, EPM auditor and trainer. c. After initial training, Ms. Groue does a check-in after the first two weeks to ask if there are any questions that have come up for which additional training is needed. An audit of ten encounters is performed after the first ninety days to identify any training deficits and revisit the policies as needed. 3. The Corrective Actions for performance audits and initial training were implemented in 2025. The documented acknowledgement of the audit findings review will be implemented in March 2026. The quarterly focused training for Sliding Fee income documentation will begin with the March 2026 session, which is held on the third Wednesday of each month.