Views of Responsible Officials and Planned Corrective Actions: (Prepared by Cooperative Management) 2025 -002 – Significant Deficiency in Internal Controls When the Cooperative completed the Essential Elements of Information (EEI) Worksheet, they excluded amounts billed to the Cooperative for mutual aid help that was performed in an area that was not included in the declared area on the same invoice as work performed in the declared area. On September 25, 2024, the Cooperative sent an email to the FEMA representative with a reconciliation worksheet attached to the email showing the difference between the amounts listed on the mutual aid invoices and the amount reported by the Cooperative on the EEI Worksheet for mutual aid because the FEMA representative could not tie the invoice amounts to the amount reported on the EEI Worksheet. Notation of the amount to be excluded, $11,746, and why it should be excluded was documented on the reconciliation worksheet that was attached to the email. It was the FEMA representative that ultimately included an amount in the final submission that the Cooperative did not include in the EEI Worksheet and clearly communicated should not be included. In the future the Cooperative will verify all final numbers that the FEMA representative intends to report to the CRC. In December 2025, when the Cooperative was reviewing a work order for damage that happened in Colorado during the same storm that was the declared event, it was discovered that $2,294 in retirement costs performed by a contractor was accidentally included in the FEMA claim. In May 2024 when the contractor invoice was received and paid, it was accidentally coded as 100% Nebraska when 3.5% of the invoice should have been coded as Colorado retirement. In the future the Cooperative will have a better review process to catch any accidental coding errors. The Cooperative acknowledges that a total of $14,040 in costs were included when they should not have been.