Management acknowledges that the SF-SAC for the fiscal year ended September 30, 2025 was not submitted by the required deadline of June 30, 2026. The delay occurred during a period when the finance department lacked sufficient capacity, experience, and oversight to effectively manage all financial reporting and federal complaince responsibilities. As a result, the filing requirement was not completed within the perscribed timeframe. To address the issues, management has restructured the finance department, clarified roles and responsibilities, and stregthened supervisory review procedures over financiall reporting and compliance activities. In addition, management has established a formal year-end closing procedures and audit preparation timeline that requires the organization to be audit-ready and provide all requested schedules, supporting documentation, and audit workpapers to the external auditors no later than MArch 31 each year. MAnamegement believes these corrective actions have significantly enhanced oversight, accountability, and compliance monitoring and will help ensure that all future Uniform Guidance reporting requireement are met on a timely basis.