Management Response: Management concurs with the finding. During the FY2023 audit period, the Organization experienced significant administrative and staffing challenges that affected the timely organization and retention of audit documentation necessary to complete the Single Audit within the required timeframe. While management recognizes the importance of timely audit completion, there was no intent to delay compliance with federal reporting requirements. Since FY2023, SWIWC has substantially strengthened its financial management and audit readiness processes. The Organization has substantially revised its financial policies and procedures, centralized audit documentation, established standardized record retention practices, enhanced grant-specific compliance files, and implemented audit preparation checklists and tracking systems designed to support timely completion of future audits. Management believes these improvements significantly reduce the likelihood of similar delays occurring in future audit periods. Anticipated Completion Date: Planned Implementation completion by 9/30/2026; ongoing monitoring. Responsible Party: Executive Director and Chief Financial Officer.