Management agrees with this finding. The Fund has historically relied on independent auditors to assist with drafting the annual financial statements and note disclosures in accordance with GAAP due to limited internal accounting resources. While management expects to continue relying on the auditors for drafting assistance in the near term, management will strengthen its internal review and approval process over financial reporting. This will include additional training for accounting personnel and management, use of financial statement disclosure checklists, and more formal review by management and those charged with governance before issuance. Corrective action plan: • Designate a member of management to serve as the internal financial reporting coordinator for the annual audit and reporting process. • Obtain training for accounting and management personnel on GAAP financial statement presentation, note disclosure requirements, and key year-end reporting areas relevant to the Fund. • Use an annual financial statement review checklist to evaluate the draft statements, note disclosures, and required supplementary information, if any. • Require documented management review and approval of the final financial statements and related notes before issuance. • Provide the Board of Directors or designated governance committee with an opportunity to review the audited financial statements and significant disclosures. Responsible party/role: General Manager and Business Office Manager, with governance oversight by the Board of Directors. Implementation timeline: The enhanced review process will be implemented for the next annual financial reporting cycle and no later than the preparation of the financial statements for the year ending September 30, 2026. Training and checklist development will occur by June 30, 2026.