Criteria: A control deficiency exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions to prevent or detect and correct misstatements of the financial statements on a timely basis. A control deficiency that typically is considered significant is the identification by the auditor of a material misstatement in the financial statements that was not identified by the Authority's internal control. Condition: During our audit we proposed adjustments that resulted in significant changes to the Authority's financial statements. Questioned Costs: None. Effect: The Authority's inability to detect material misstatements in the financial statements increases the likelihood that the financial statements may not be presented fairly. Cause: Inadequate internal controls and monitoring of internal control by the Authority's staff. Repeat Finding: This finding was reported in the prior year as finding 2024-001. Recommendation: We recommend that the Authority's management review internal controls currently in place, then design and implement procedures to improve internal controls over financial reporting to detect misstatements in the financial statements.