Finding 2023-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal Executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has taken steps to address delays in federal and audit-related reporting. The Tribe has prioritized completion of outstanding financial audits and continues to work with its independent auditors to bring required audits and reporting current. Finance and Administration will provide requested records and supporting documentation to the auditors in a timely manner and maintain communication regarding outstanding items necessary to complete each audit. Going forward, the Tribe will maintain an annual compliance calendar that includes audit preparation, federal reporting deadlines, Single Audit requirements, financial statement preparation, and other required submissions. Supporting schedules, reconciliations, grant records, payroll documentation, accounts receivable information, and other audit documentation will be prepared and maintained throughout the fiscal year rather than waiting until audit fieldwork begins. Management will monitor the status of the annual audit and required federal submissions to reduce the likelihood of future late reporting. Proposed Completion Date: September 30, 2026.