Management understands that the Cooperative must provide data for the proper periods when filing its quarterly reports. The Controller, Steve Malay, has implemented a review process to ensure that financial reports align with the periods specified in the grant agreements whenever possible. In instances where complete information is not available within the required reporting window (due timing of information and required deadlines), management will provide the most reliable and available data at the time of reporting. This will be clearly documented to ensure transparency with granting agencies.