Project for Pride in Living, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the December 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statements Audit Material Weakness 2022-001 ? Audit Adjustments Recommendation ? The Organization establish procedures to regularly review out-of-the-ordinary activities to ensure its accounting is complete and accurate. Auditee's comments ? During 2022, PPL experienced turnover in its Corporate Controller position. Transfer of knowledge regarding the acceptance of the donated property and communication regarding the timing of its recording were not properly executed during the transition. Additionally, the nature of the contribution (noncash/property) is unique to our organization and the omission of its recording was not identified within the established internal controls for cash transactions. As such, recording of the donated property was inadvertently overlooked. The Organization is actively working to update its financial policies, to include recording of unique transactions such as non-cash donations of property. When large non-cash donations are made, the Corporate Controller will work with the Chief Financial Officer and auditing firm on the best way to accurately record the transaction in accordance with GAAP. Generally, the transaction will be recorded in the period the donation is received to avoid a similar recording error in the future. Furthermore, PPL Financial Leadership, including the CFO and Corporate Controller, in collaboration with our external auditors, have established a mid-point check-in that will take place at the end of third quarter to reflect on previous year audit takeaways as well as year-to-date financial status. Name(s) and contact person(s) responsible for corrective action: Scott Cordes. Planned completion date for corrective action plan: New procedures have been established and are anticipated to be approved by the Board of Directors in October. A mid-point check-in with our auditing firm has also been scheduled to take place in October 2023. If there are any questions regarding this plan, please contact Scott Cordes at (612) 455-5149.