We agree with the auditor’s comments and the following action will be taken to improve this situation. Second Harvest staff have started a process to build a comprehensive vendor list to properly evaluate vendors through the procurement process. Second Harvest updated its Financial Policies and Procedures as of July 1, 2025, which includes the guiding process, review of the organizational practices around procurement, and a new threshold of $25k. We intend to utilize the comprehensive vendor list and develop a schedule to review vendors in accordance with our Financial Policies and Procedures on a regular basis based on the anticipated and/or historical aggregate spend for goods and services. This corrective action will be implemented by December 31, 2025.