Company: SRV
Filing Date: 2025-04-23
Form Type: DEF 14A
Source: 0001398344-25-007570
Chunk: 25

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-04-23
Form: DEF 14A
Chunk 25
---
 accountant’s independence and has concluded that the provision of such non-audit services by the accountant has not compromised the accountant’s independence.

|                                     |     | SRV |        |     | NXG |        |
|:------------------------------------|:----|:----|-------:|:----|:----|-------:|
| Fiscal Year ended November 30, 2024 |     | $   | 21,000 |     | $   | 21,000 |
| Fiscal Year ended November 30, 2023 |     | $   | 20,000 |     | $   | 20,000 |

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APPENDIX A

REPORT OF THE AUDIT COMMITTEE OF
NXG CUSHING ®MIDSTREAM ENERGY FUND
NXG NEXTGEN INFRASTRUCTURE FUND</div>

The Audit Committee (the “Committee”) of the Funds oversees each Fund’s accounting and financial reporting processes and the audits of each Fund’s financial statements. Management is responsible for the preparation, presentation and integrity of each Fund’s financial statements, each Fund’s accounting and financial and reporting principles and internal controls and procedures designed to assure compliance with accounting standards and applicable laws and regulations. In fulfilling its oversight responsibilities, the Committee reviewed the audited financial statements in each Fund’s Annual Report dated November 30, 2024 with management including a discussion of the quality, not just the acceptability, of the accounting principles, the reasonableness of significant judgments, and the clarity of disclosures in the financial statements.

In the performance of its oversight function, the Committee has considered and discussed each Fund’s November 30, 2024 audited financial statements with management and with Ernst & Young LLP (“Ernst & Young”), each Fund’s independent registered public accounting firm. The Committee has also discussed with Ernst & Young the matters required to be discussed by AS 1301 issued by the Public Company Accounting Oversight Board (“PCAOB”). The Committee reviewed with Ernst & Young, who is responsible for expressing an opinion on the conformity of those audited financial statements with accounting principles generally accepted in the United States, their judgment as to the quality, not just the acceptability, of each Fund’s accounting principles and such other matters as are required to be discussed with the Committee under generally accepted auditing standards. Finally, the Committee reviewed the written disclosures and the letter from Ernst & Young required by PCAOB Ethics and Independence Rule 3526, Communication with Audit Committees Concerning Independence, as currently in