Finding: The audit of the Organization for the year ended December 31, 2022, had a submission deadline of September 30, 2023. The Organization did not complete and submit their audit for the year ended December 31, 2022, to the federal clearinghouse until November 2025. Significant delays stemming from Finding 2022-001 caused the required audit procedures and the ultimate completion date to extend beyond the regulatory deadline. Views of responsible officials and planned corrective actions: Management agrees with the recommendation to implement procedures and controls to ensure future audits are completed timely. During 2022 and 2023, Baltimore Medical System had significant staff turnover in the finance department which resulted in a delay in the timely completion of the audit. • Changes in the staffing of the finance department include a new Controller, Senior Accountant, Grant Accountant, Accounts Payable Specialist and Payroll Specialist. In addition, a second Senior Accountant was hired. • Baltimore Medical System will engage outside consultants to assist in preparing audit request items and reconciliations. Anticipated date of completion: December 31, 2025 Contact person responsible – Tammy Grinnan, Controller and Margaret Boemmel, CFO