SIGNIFICANT DEFICIENCY Finding 2022 ? 001 Activities Allowed, Allowable Costs Name of contact person: Kirby Nickerson, CFO Corrective Action Plan: Management plans to review the segregation of duties in order to provide reasonable assurance that transactions are handled appropriately. This will include a process review of expenditure approval prior to payment and approval of the Personal Action Forms used to make payroll changes. If changes are needed to the process to provide the reasonable assurance that transactions are handled appropriately, management will collaboratively work with the operations team to revise the procedures as necessary. Lastly, training for managers and supervisors will be provided on the procedures to ensure the proper implementation of the updated process. Proposed Completion Date: Management will implement the above plan by the end of April 2023.