CORRECTIVE ACTION PLAN Village of Godfrey, Illinois respectfully submits the following corrective action plan for the year ended March 31 , 2022. Name and address or the independent public accounting firm: Scheffel Boyle 322 State Street Alton, IL 62002 Audit Period: For the Year Ended March 31 , 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings Finding 2022-001 Condition: In addition to the eligible expenditures reported on the schedule of expenditures and federal awards, the Village submitted expenditures on their annual Project and Expenditure (P&E) report that were not within the fiscal year. Recommendation: The Village should ensure that only expenditures that occurred within the fiscal year are included on the annual P&E report for federal awards. Name of Contact Person: Richard Beran View of Responsible Officials and Planned Corrective Action: The finding for this audit was due to the one-time contribution of American Rescue Plan Act (ARPA) funds. It is not anticipated that such a contribution will happen again. However, The Village will ensure that expenditure reports only include eligible expenditures going forward. Anticipated Date of Completion: Ongoing Analysis