Finding 2025-001 Submission of Reporting Package Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Condition: The Organizations did not timely submit the Single Audit Reporting Packages for the year ended December 31, 2024. Cause: Due to delays in the audit process, the December 31, 2024 audit was not completed until after the submission deadline. Effect: The Organizations could miss out on grant opportunities. Recommendation: We recommend ensuring the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form be completed in a timely manner. Corrective actions taken or planned: Management has developed and executed a comprehensive corrective action plan, including the implementation of controls and procedures around the period-end closing process. This will ensure that all necessary adjustments and reconciliations are completed and reviewed prior to the year-end audit fieldwork. Additionally, management will provide training for finance and accounting staff to emphasize the importance of accuracy and timely financial reporting. Name of contract person responsible for corrective action: Brian Gillette, Chief Financial Officer Anticipated completion date: December 31, 2026