Hudson Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd., 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426 Audit Period: March 31, 2024; The findings from the March 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed.FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project overpaid management fees by $809. Recommendation: The management company should reimburse the Project for the $809 overpayment. Action Taken: The Project agrees with the finding. The accounting staff will be reminded to be careful when calculating management fees. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.