Views of Responsible Officials of Auditee: Management doesn’t agree or disagree with the finding but realizes a delay in completing and submitting the Single Audit reporting package was primarily the result of limited staffing resources and competing operational demands during the fiscal year, which impacted the timely completion of financial reporting and related compliance activities. The City recognizes the importance of meeting the submission deadlines established under Uniform Guidance 2 CFR 200.512 and is taking corrective action to prevent recurrence. Specifically, management is implementing a more structured audit preparation schedule, enhancing coordination with external auditors, and designating additional resources to support the Finance Department during the audit process. These actions are intended to ensure that future audit engagements are completed and submitted to the Federal Audit Clearinghouse within the prescribed timeframes.