Views of Responsible Officials and Planned Corrective Actions: LHCA acknowledges that the 2023 Uniform Guidance audit was submitted after the nine-month deadline required under 2 CFR §200.512. We take our compliance obligations seriously and are committed to timely submission going forward. LHCA acknowledges that, regardless of contributing factors, the responsibility for timely submission rests with the organization under 2 CFR 200.512. To ensure timely completion in future years, LHCA has implemented the following corrective actions: A dedicated audit liaison has been designated to coordinate all auditor requests and ensure document delivery within 72 hours of any request.Moving forward, LHCA will formally engage its audit firm no later than February 1st of each subsequent audit year, allowing sufficient time for fieldwork to be completed well in advance of the September 30th submission deadline. At engagement initiation, LHCA and its audit firm will establish a shared audit timeline with agreed milestone dates for fieldwork completion, draft report delivery, management response, and final FAC submission, with September 15th as the internal target submission date to provide a two-week buffer before the regulatory deadline. Financial records and grant documentation are now organized in a standardized Google Drive structure that allows immediate retrieval of any document requested during the audit process, reducing response time, and eliminating documentation delays as a source of audit timeline risk. LHCA is confident these measures will prevent recurrence and ensure timely submission of all future Uniform Guidance audits.