The Single Audit was not completed and submitted within the required timeframe due to a combination of factors, including delays in submitting supporting documentation, and staffing constraints due to implementing new payroll software during the audit. Management has completed the FY2025 audit and issued the financial statements. To prevent recurrence the city has established earlier deadlines for the completion of year end close, federal award schedules, and supporting documentation along with periodic progress reviews with external auditors. Effectiveness will be measured by timely issuance of audited financial statements in accordance with all regulatory and stakeholder requirements beginning with the FY2026 audit cycle. Angela Middaugh, the Director of Finance of the City, will be responsible for monitoring progress and allocating the necessary resources for timely issuance.