This matter was previously identified through DHS monitoring of the Organization's grant reporting. In response, management implemented a standardized monthly grant reporting process during 2025 that includes internal preparation deadlines established in advance of the grantor's due date, reconciliation of grant expenditures to the accounting records, supervisory review of monthly reimbursement requests, and monitoring of submission deadlines through the Organization's grant compliance process. These procedures provide sufficient time for preparation, reconciliation, supervisory review, resolution of identified discrepancies, and submission of the Periodic Financial Reports within the timeframes established by IDHS. The revised procedures were incorporated into the Organization's standard monthly grant reporting process during 2025 and remain an ongoing component of the Organization's grant compliance and financial reporting procedures. Responsible Parties: CaTrice Monik, Finance Administrator, is responsible for preparation and timely completion of the Periodic Financial Reports; Susan Manuel, Internal Audit/Accounting, is responsible for reconciliation and review of the underlying financial information and monitoring compliance with applicable reporting deadlines; and Andre Thomas, Executive Director/CEO, provides management oversight and final approval, as applicable. Implementation Status: Fully implemented as of December 31, 2025.