The delay in submitting the audited financial statements was primarily driven by the lingering operational disruptions caused by the COVID-19 pandemic. These external factors led to significant challenges in recruiting and retaining qualified accounting personnel, resulting in a temporary capacity gap within the Finance Department that hindered our ability to meet the filing deadline. Corrective Action Plan: To ensure compliance and timely reporting, management has implemented the following measures: 1. Augumented Saffing & Expert Advisory: We have entered into a strategic contract with Robert Half to provide qualified accounting professionals, ensuring the necessary capacity to handle peak workloads and internal vacancies. Additionally, we have engaged Fisher Consultants as specialized advisors to provide technical oversight, specifically tasked with expediting the completion of all remaining audits. 2. Monthly Close Rigor: The additional resources are tasked with ensuring all bank statements and subsidiary ledgers( Receivables & Payables) are reconciled to the general ledger on a monthly basis. 3. Proactive Oversight: Contracted staff will assist in preparing adjusting entries and monthly financial packages for the governing board to ensure data integrity throughout the year, rather than waiting for year-end. 4. Audit Readiness: These professionals will be specifically assigned to support the year-end audit process, ensuring that all requested schedules and draft financial statements are delived to the auditors well in advance of the statutory deadline. 2022 Audit Completion Date: March 12,2026.