The finding identified during the FY2025 financial audit is a repeat finding from FY2024 related to material audit adjustments. NICAA began corrective action in response to the FY2024 finding; however, full implementation required additional time due to the transition from outdated accounting processes to a new financial management system and the need to ensure accurate grant reporting and system integration. Since the FY2024 financial audit, NICAA has made significant progress toward addressing the underlying causes of the finding. The agency has successfully implemented MIP as its new financial management and accounting system, replacing previous processes that contributed to inconsistencies in financial reporting. NICAA has also contracted with the Illinois Association of Community Action Agencies (IACAA) to provide fiscal technical assistance and support. IACAA is working with NICAA's fiscal team to develop and integrate accurate financial and grant reporting within the MIP system. This partnership is intended to strengthen financial reporting, improve grant-level tracking, and ensure reports generated through the new system meet the agency's financial management and oversight needs.