Recommendation We recommend that Management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future federal Uniform Grant Guidance reporting packages. Management Response Corrective Action The District acknowledges the finding. The FY23 Single Audit reporting package was not timely filed due to the delayed audit, prior-year close issues, turnover, and incomplete audit preparation. Corrective action includes implementing an audit calendar, preparing the SEFA timely and on the required basis, tracking audit requests, assigning responsibility for federal reporting items, and monitoring the Federal Audit Clearinghouse filing deadline. The District will submit future Single Audit reporting packages within the required timeframe. Due Date of Completion: In progress; procedures to be implemented for the FY26 audit cycle and ongoing thereafter. Responsible Party(ies) Superintendent, Director of Finance/Business Office, and contracted finance support.