2022-003 ? Maintenance of Reserve Account Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. This loan requires that the Agency establish and maintain a Reserve Account, contributing to it until the account balance equals one annual payment amount. The balance as of December 31, 2022, should be $3,271.44. The Agency has not yet established such a Reserve Account. As a result of this condition, the Agency did not have the Reserve Account required by the terms of its USDA-RD loan. Corrective Action Planned: The Agency will establish a Reserve Account, contribute an amount so as to meet the required balance at that date and continue monthly contributions until the maximum required balance is met. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: October 31, 2023