CORRECTIVE ACTION PLAN March 29, 2023 U.S. Department of Agriculture - Rural Development Wesley Village, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd., Suite 700 Cleveland, OH 44122-5450 Audit period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDIT 2022-003 ? Restricted Funds Recommendation: Management invested a portion of project funds and restricted deposits (taxes and insurance) in mutual funds in an effort to generate higher investment income for the Project. It was recommended that management invest Project funds and restricted funds in investments that are in accordance with the USDA Handbook. Action Taken: Management is aware of such market and credit risks and, therefore the Project Sponsor (Good Shepherd Home) is committed to reimburse the Project for any net cumulative realized investment losses that the Project incurs. There is a cumulative net gain through December 31, 2022. If the U.S. Department of Agriculture - Rural Development has questions regarding this plan, please call Chris Widman at 419-937-1801. Sincerely yours, Chris Widman, Executive Director