The Calaveras County Water District respectfully submits the following corrective action plan for the Year Ended June 30, 2022. The findings from the June 30, 2022, schedule of findings and questioned costs for the Major Federal Program Award are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? MAJOR FEDERAL AWARD PROGRAM Finding 2022-001: Significant Deficiency ? Seventeen closing entries and audit adjustments were posted to report the District?s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Management agrees that the closing process during the audit period required numerous closing entries and audit adjustments. Although seventeen entries were posted, this is a significantly decrease from the forty entries in FY 2020-21. District staff has been in transition and was not able complete the review and ensure all entries were correct prior to the start of the audit. The District will continue to evaluate the fiscal year-end closing calendar and procedures to allow sufficient time to reconcile and post all required transactions prior to the start of the audit. Status of Prior Year Findings Finding 2021-001: Significant Deficiency ? Forty closing entries and audit adjustments were posted during the audit to report the District?s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Current Status: Seventeen adjustments were posted as part of the audit. See finding 2022-001 which is a continuation of this finding. Finding 2021-002: Significant Deficiency ? Reporting CFDA 97.039, US Department of Homeland Security, Federal Emergency Management Agency (FEMA), Hazard Mitigation Grant. Current Status: Corrected. The District prepared the Schedule of Expenditures and Federal awards consistent with revenue recognized for each federal program.