Management adopted a Corrective Action Plan to prevent future audit delays and meet required submission deadlines. The plan includes: Identifying risks such as staffing shortages, incomplete reconciliations, missing documents, unresolved entries, delayed schedules, and auditor-request backlogs. Promptly notifying executive leadership and relevant finance and audit committees. Reassigning Finance Department staff to prioritize reconciliations, audit schedules, supporting documentation, daily processing, and auditor requests. Strengthening month-end and year-end closing procedures to ensure timely and accurate account reconciliation. Using temporary accounting staff when vacancies, workload, or backlogs require additional capacity. Hiring qualified consultants for technical accounting guidance, audit preparation, financial statement support, and staff oversight. Obtaining Board approval when required.