Corrective Action Plan - To address this issue, we had developed the following corrective action plan: 1. Risk Assessment: We conducted a risk assessment to identify all areas with Segregation of Duty conflicts. 2. Policy Implementation: Policies were evaluated and established to clearly define roles and responsibilities, ensuring no single individual controls multiple aspects of critical financial transactions. 3. Duty Reassignment: We have also hired another position in the finance department with the start date of August 7, 2024. Responsibilities were assigned among the staff to eliminate conflicts. Accounts Payable entry and check printing have been assigned to separate staff with the CFO reviewing both. 4. Training: Employees received training on the importance of Segregation of Duties and their specific roles under the new framework. 5. Monitoring: Regular internal audits and continuous monitoring have been implemented to ensure compliance with the new Segregation of Duties policies. Anticipated Completion Date - We have completed these steps by the financial statement date. Responsible Parties - Stephanie Cooper, Chief Executive Officer, 909 Broadway, Hannibal, MO 63401 (573)221-3892