Significant deficiency: Criteria: Under Uniform Guidance 2 CFR Section 210.507(c), the audit shall be completed and submitted within the earlier of 30 days after receipt of the auditors’ reports, or nine (9) months after the end of the audit period, whichever is earlier. Condition: The Organization’s audit for the year ended December 31, 2023 was not able to be completed and submitted within nine (9) months after the end of the audit period. Cause: The start of the Organization’s audit was delayed due to delays in completing the financial audit of the year ended December 31, 2022. Effect: Failure to complete and submit the audit could result in a failure to meet the requirements imposed by Federal grantor agencies and by the Uniform Guidance. Recommendation: Marshall Jones recommends that the Organization establish a process to ensure that the SEFA is prepared timely to allow for audit completion prior to the deadline. Views of Responsible Officials: Management of the Organization concurs with the finding. Please refer to the Corrective Action Plan.