To address this deficiency, the Municipality has implemented enhanced internal control procedures to ensure compliance with all reporting requirements. A compliance calendar has been established to identify all required reports, submission deadlines, and responsible personnel. The Federal Programs Director, in coordination with the Finance Department and program staff, will monitor reporting deadlines, perform periodic reviews of reporting requirements, and verify that all financial reports are completed, reviewed, and submitted within the timeframes established by the grant agreement and applicable regulations. Management is committed to strengthening its reporting and monitoring processes and to ensuring full compliance with the reporting requirements established under the Child Care and Development Block Grant Program and the terms and conditions of the agreement with ACUDEN.