NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project did not make one month of HUD required deposits into its replacement for reserve account. Recommendation: The Project should deposit $1,506 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $1,506 into the replacement reserve account in October 2022 when it realized the oversight. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.