U. S. Environmental Protection Agency The Lancaster Farmland Trust respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent accounting firm: Brown Schultz Sheridan & Fritz 454 New Holland Avenue, Suite 101 Lancaster, PA 17602 Audit Period: January 01, 2022 to December 31, 2022 The findings from the schedule of questioned costs for the year ended December 31, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD Finding reference: 2022-001 Federal Agency: U.S. Environmental Protection Agency Pass-through entity: National Fish and Wildlife Foundation Federal Program: 66.466 Chesapeake Bay Trust Program Requirement: Matching Type of Finding: Material weakness in internal control over compliance; Noncompliance Condition and criteria: Federal funds were used as matching contributions that are required to be nonfederal. Cause: The Trust did not realize the funds being applied as matching funds were federal when they indicated them as matching funds. This resulted in noncompliance. Effect: Ineligible matching funds were used. Recommendation: The Trust should verify the source of funds it will use as matching funds for federal grants. The Trust?s response: The Trust will secure other nonfederal funds before the grant period ends and will verify the source of matching funds going forward. If the U. S. Environmental Protection Agency has any questions regarding this response, please call Jeffery Swinehart, President and CEO at 717-687-8484.