To address this finding and prevent future delays, CPA has implemented the following corrective actions: 1. Centralized Grant Reporting & Billing Tracker CPA has developed and implemented a centralized Master Grant Reporting and Billing Tracker to monitor all grant-related submissions. The tracker captures, at a minimum: o Required financial, programmatic, and performance reports o Grantor and pass-through entity reporting requirements o Reporting frequency (monthly, quarterly, and annual) o Internal preparation and review deadlines o Final grantor submission due dates 2. Defined Roles and Accountability The Finance Department is responsible for maintaining the tracker and monitoring compliance with all reporting deadlines. Program Leadership is responsible for providing timely programmatic and supporting documentation to Finance in accordance with established internal deadlines. 3. Ongoing Monitoring and Oversight The Master Grant Reporting and Billing Tracker is reviewed on a regular basis by Finance and shared with Program Leadership and Executive Management to ensure visibility, accountability, and timely escalation of potential delays. 4. Preventive Controls Internal deadlines have been established in advance of external due dates to allow adequate time for review, reconciliation, and approval prior to submission. These corrective actions strengthen CPA’s internal controls over grant reporting and billing, will improve coordination between Finance and Program teams, and are expected to ensure timely submission of all required reports and billings going forward.