Views of Responsible Officials and Planned Corrective Action: QARI agrees with the finding and will implement policies and procedures to draw down Federal funds only for its immediate Federal program cash needs. The timing of the drawdown in FY2025 reflected a conservative cash management decision made to ensure continuity of program operations and payroll given uncertainty about delays in accessing Federal funds. As a result, Federal funds were not fully disbursed within the required timeframe. This approach was intended to safeguard program delivery and did not result in misuse of funds. QARI has updated its cash management procedures to ensure that future Federal drawdowns are limited to immediate Federal program cash needs and are disbursed within required timelines. Management oversight has been strengthened to monitor drawdown timing and maintain ongoing compliance with Federal cash management requirements.