Management has implemented procedures requiring executive compensation to be formally authorized by the Board of Directors or its designated representative, documented within the Organization's governance records, and maintained within the Executive Director's personnel file. Supporting documentation will include Board approval of executive compensation, salary authorization, compensation adjustments, employment-related documentation, and any other records necessary to demonstrate proper authorization and compliance with applicable grant and payroll requirements. In addition, executive personnel files will be reviewed annually as part of the year-end financial reporting process to verify that all required payroll and personnel documentation is complete, current, properly authorized, and retained in accordance with the Organization's record retention policies and applicable federal and State grant requirements. The corrective actions identified above have been partially implemented. Full implementation and formalization of the executive compensation documentation and annual personnel file review procedures are expected by December 31, 2026. Following implementation, these procedures will remain ongoing components of the Organization's governance, payroll, and annual financial reporting processes. Responsible Parties: Andre Thomas, Executive Director/CEO; Susan Manuel, Internal Audit/Accounting; and the Board of Directors or its designated representative, as applicable. The Board of Directors or its designated representative is responsible for formal authorization of executive compensation; the Executive Director/CEO is responsible for ensuring that required employmentrelated documentation is maintained; and Internal Audit/Accounting is responsible for verifying that compensation authorization and related supporting documentation are complete and available for financial reporting, grant compliance, and audit purposes. Implementation Status: Partially implemented; full implementation and formalization expected by December 31, 2026.