Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to staff turnover in key financial management positions, resulting in delays in audit coordination and reporting and the timing of commencing the audit. Statement of Concurrence: The organization concurs with this finding. Corrective Action: The organization has resolved the underlying cause of this finding by onboarding a Vice President of Finance, who is a Certified Public Accountant (CPA). The VP of Finance is responsible for oversight of financial reporting, compliance with Uniform Guidance (2 CFR Part 200), and coordination of the Single Audit process. Corrective actions implemented include: • Assignment of clear responsibility and accountability for Single Audit compliance to the VP of Finance. • Development of a formal audit timeline and internal milestones to ensure timely audit initiation, completion, and submission. • Strengthening of internal controls over financial reporting and audit documentation. • Ongoing communication and coordination with external auditors to ensure compliance with federal audit requirements. These actions ensure that future Single Audits will be completed and submitted timely in accordance with Uniform Guidance.