Finding 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Federal Audit Clearinghouse Reporting (Repeat Finding) Management concurs with the finding regarding untimely Federal Audit Clearinghouse reporting and has established a formal audit and reporting calendar with assigned responsibilities, management review milestones, and procedures to retain evidence of timely submission. See the Corrective Action Plan below for corrective actions taken and planned. 1. Audit Finding Reference Number 2024-003 2. Corrective Action Description Management will maintain a formal annual audit and Federal Audit Clearinghouse reporting calendar with defined milestones, assigned owners, document submission deadlines, management review dates, and escalation procedures. Management will coordinate yearend close, audit schedules, SEFA preparation, the Data Collection Form, the CAP, prior-finding status, and final reporting-package submission, and will retain evidence of submission. 3. Responsible Person or Department Primary: Director of Finance and CFO. The CFO performs final compliance review and certification oversight; the Director of Finance assembles and submits/supports submission of the reporting package; the Chief of Staff tracks deadlines and executive approvals; the CEO provides executive oversight and receives confirmation of successful submission. 4. Implementation Timeline Effective immediately. The annual workflow calls for findings/CAP approval in August and Federal Audit Clearinghouse package completion/submission in September, subject to the earlier applicable federal deadline. Proposed target for implementation of the reporting-calendar control: December 31, 2026, with the control recurring annually. 5. Planned Preventive Measures Maintain a compliance calendar with automatic/management deadline tracking, assign backup personnel and cross-train key staff, conduct periodic auditreadiness status reviews, escalate overdue items to the CFO/CEO, use external audit/accounting support as necessary, and retain documented evidence of final management review and Federal Audit Clearinghouse submission.