Management Response: When 1099-MISC forms were due in February 2024, due to Commission representatives' transitions, there was no documentation to confirm submission to the Treasury Department. Action Plan: The Commission is obtaining a Transmitter Control Code to access the IRS FIRE system. Once access is granted, the Commisson will verify whether the 2023 1099-MISC forms were filed and submit them if necessary. All relevant documentation will be retained in the Commission's records.