REPORT OF MANAGEMENT

The Association’s Audit Committee of the Board of Directors, which is composed of directors who are not employees, has overall responsibility for the Association’s system of internal control over financial reporting. The Audit Committee of the Board of Directors meets periodically with management, FCA, outside consulting firms, internal auditors, and independent external auditors to review the manner in which each of these groups perform their responsibilities and to carry out the Board’s oversight role with respect to auditing, internal controls, and financial reporting matters. These internal auditors, independent external auditors, and regulators also have access to the Audit Committee of the Board of Directors and its individual members at any time.

The undersigned certify that they have reviewed the 2022 Annual Report and that it has been prepared in accordance with all applicable statutory or regulatory requirements and that the information contained herein is true, accurate, and complete to the best of their knowledge and belief.

MARCH 3, 2023

Gary Harshberger Board Chair

Curt Hudnutt Chief Executive Officer

Jerry Rose Chief Strategy and Financial Officer