Management Response: A. FEMA regulations (44 CFR §206.205) do not require detailed Workbooks for Small Projects, Nevertheless, COR3 is updating Chapter 12 of its internal policies and procedures to clarify documentation requirements for Small vs. Large Projects. B. Some Legacy Projects lacked Closeout Request Letters due to operational disruptions during Hurricanes Irma and María. These projects were moved to closeout to meet FEMA deadlines. COR3 will document and explain such legacy cases in internal records and ensure new projects follow updated closeout request protocols.C. While certifications are not required for Small Projects (Categories A & B) or for the specific Irene PW (P4) under FEMA guidance, COR3 acknowledges the need for clearer documentation standards and will implement a standardized checklist within its Small Project closeout workflows to ensure required documentation is consistently evaluated in accordance with FEMA category and disaster guidance. D and E. COR3 is enhancing its records tracking system to ensure all FEMA Closeout Letters (or documented exceptions) are stored and readily accessible during audits. Corrective Action Plan: COR3 will amend its internal policy to align with these regulatory requirements. Contact Person: Alejandro Olmedo, Closeout Director Anticipated Completion Date: Completed as of February 28, 2026