City of Fort Madison respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CPA Associates PC 401 S. Roosevelt Ave. Ste 2A Burlington, IA 52601 Audit period: as of and for the year ended June 30, 2022 Findings from the June 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS RELATED TO THE FINANCIAL STATEMENTS II-A-22 Segregation of Duties Recommendation: The City should review its control activities to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. Action Taken: We concur with the recommendation and we will continue to review operating procedures and segregate employee duties to the extent financially feasible to maximize internal control. FINDINGS FOR FEDERAL AWARDS 2022-001 Disaster Grants - Public Assistance (Presidentially Declared Disasters) CFDA #97.036 Segregation of Duties over Federal Receipts Recommendation: The City should review its control activities to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. Action Taken: We concur with the recommendation and we will continue to review operating procedures and segregate employee duties to the extent financially feasible to maximize internal control.