2025-001: Supervisory Review of Accounting function Management Response and Corrective Actions Taken: Management acknowledges that certain subcontractor invoices incurred prior to September 30 were not accrued, resulting in an audit adjustment. While the adjustment was necessary, management does not believe the issue resulted from a lack of oversight. During the fiscal year, management and the board identified concerns within the finance department to stregthen financials management and internal controls. Action taken included revising the organization's fiscal policies, engaging an independent firm to asses the finance department, obtaining Board oversight and approval throughout the process, documenting critical accounting procedures, and implementing additional financial oversight during the transition. Management also strengthened year end closing procedures by establishing documented account reconciliation, review, and accrual processes to ensure liabilities are recorded in the proper reporting period regardless of invoice receipt date. Manamgement believes these actions demonstrate proactive oversight, transparency with the board, and committement to stregthening the oprganization's internal control enviroment while reducing financial and operational risk. Anticipated completion date: Implemented March 2026