Management has implemented a standardized monthly grant reconciliation process requiring that all reimbursement requests be fully reconciled to the general ledger, grant cost centers, payroll records, and supporting documentation before submission to the granting agency. Payroll-related expenditures and fringe benefit allocations are now based solely on actual allowable costs incurred and recorded in the general ledger. Budgeted amounts are no longer utilized when calculating reimbursement requests if actual expenditure information is available. As part of the Organization's standardized monthly financial close process, payroll costs, employer payroll taxes, employee benefits, workers' compensation, and other fringe benefit expenditures are reconciled to the general ledger and supporting documentation before reimbursement requests are prepared. Management has also implemented documented supervisory review procedures requiring verification that reimbursement requests reconcile to the accounting records and comply with the Organization's cost allocation methodology and applicable federal grant requirements before submission. Management has completed a review of prior reimbursement reporting, reconciled identified differences to the underlying accounting records, and corrected identified reporting discrepancies. These reconciliation procedures have been incorporated into the Organization's ongoing grant compliance process to strengthen internal controls over federal reimbursement requests and promote continued compliance with 2 CFR Part 200. The corrective actions identified above were substantially implemented during the fourth quarter of 2025 and have been incorporated into the Organization's standardized monthly financial close and grant reimbursement processes. Management continues to monitor the effectiveness and consistent application of these controls, including reconciliation of fringe benefit expenditures to actual costs recorded in the general ledger and documented supervisory review before submission of reimbursement requests. Full formalization and documentation of the enhanced grant reconciliation and compliance procedures are expected by February 28, 2027.