With regard to Federal Award Finding 2025-002, Expenditure Approval Documentation –Significant Deficiency, in the audit report for Samaritan House, Inc. for the year ended December 31, 2025, we offer the following response: Reconciliation Reviews: Reconciliations for all bank accounts and organizational credit cards are now reviewed by both the Board Treasurer and the Executive Director. This review requirement has been formally reinforced within Samaritan House’s internal financial policies and communicated across the finance team. Documentation of each journal entry and reconciliation review is maintained either electronically or in physical form, with verification records retained on file. These practices ensure consistent oversight, proper segregation of duties, and clear evidence of compliance with established financial controls. Cassidy Kipp and Jewel Groves-Goss are responsible for completing this corrective action by Dec 31, 2026.