Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely submission of the SF-SAC reporting package. Since identifying this issue, OlyCAP has begun implementing improved internal controls. During the first half of 2024, the department experienced the loss of all lead fiscal staff, which required subsequent corrections and adjustments to 2024 reporting once external consultants were engaged. This work occurred concurrently with the organization’s transition from antiquated systems to newer platforms. As part of the corrective actions, OlyCAP has established clearly defined responsibility for audit submissions, implemented internal deadlines that precede federal filing requirements, and strengthened management oversight to verify timely completion and submission. OlyCAP is committed to improving its internal control environment to ensure future single audit submissions are completed accurately and within required deadlines. Estimated Completion Date: Completed Responsible Party: Executive Director