During the year ended December 31, 2025, Cohn Rezneck noted 10 instances of noncompliance during audit procedures applied to a sample of 40 tenant lease files with HUD regulations regarding dissemination of Electronic Income Verification (EIV) information and regarding maintenance of tenant lease files. EIV information was provided in electronic format to the independent public accountant. Planned Corrective Action: Decatur Housing has established additional procedures and monitoring of compliance with those procedures in accordance with guidelines specified by HUD to include: • A standardized HCV EIV Review and Documentation Form; • A step-by-step EIV review and documentation guide for staff; • A separate, access-restricted electronic EIV folder for each family; • A requirement that the EIV report and completed review form be stored together in the family’s secure EIV folder rather than the main Annual or Interim Reexamination folder; • A consistent file-naming and document cross-reference process; • Staff certification and supervisory quality-control requirements; • Procedures for documenting and resolving discrepancies and open items; • Refresher training and ongoing monitoring to confirm continued compliance; and • Corrective procedures for any future documentation or filing errors. These measures are intended to establish a clear audit trail, protect EIV information, strengthen supervisory oversight, and prevent recurrence of the deficiencies. Name of Contact Person: Larry H. Padilla, CEO Anticipated completion date: August 28, 2026