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VII .B1. Memo 07-30-21 SOC 1 Audit ReportTHE RESOURCE CENTER S, LLC 4360 Northlake Boulevard, Suite 206  Palm Beach Gardens, FL 33410 Phone (561) 624-3277  Fax (561) 624-3278  WWW .RESOURCEC ENTERS.COM Resource Centers LLC – Pension Resource Center LLC – Financial Resource Center LLC July 30, 2021 TO: Board of Trustees FROM: Scott Baur, Denise McNeill, and Sergio Giron Partners, Resource Centers, LLC RE: Resource Centers 2021 SSAE-18 SOC 1 Type 2 Audit Report Dear Trustees: We are pleased to present to you our attached 2021 SSAE-18 SOC 1 Type 2 Audit Report (known as a “SOC 1” audit). As you know, we engage an outside auditor each year to review our internal controls and procedures. Our controls and procedures protect our clients against inadvertent errors and fraud by providing a framework for processing benefits and transactions through our office. Each year our auditors compare the actual workflow to identify any instances where we deviated internally from our stated procedures, in addition to making recommendations to improve those procedures. As we continually strive to improve our process and protect your plan and the security of your information, we have also become the only public plan administrator in Florida to complete an annual SOC 1 audit. This year as in prior years, we are happy to report that the auditor identified no exceptions, meaning we have a completely clean audit report. Now more than ever, our SOC 1 audit report takes on increasing significance in the current pandemic operating environment. Disruptions from COVID impact your workplace, our workplace, your Board, and the members of your plan. We have always had strong technology safeguards and controls, so fortunately, our operations have continued seamlessly without any interruption during these times. We never take these responsibilities lightly. We believe that our dedication to this process has definitely enhanced our ability to deliver high quality plan administration services over time. Most of all, we also want to take this opportunity to thank you for the confidence you place in our organization and our staff. We truly appreciate the opportunity to work with you and with the members of your plan. Sincerely, J. Scott Baur Denise McNeill Sergio Giron Managing Partner Partner Partner and CIO