Finding 2025-005 — Timely Submission of Single Audit Reporting Package Description of Finding: The preliminary audit reports that the Single Audit reporting package for the fiscal year ended December 31, 2024 was submitted after the September 30, 2025 deadline. The audit attributes the delay to issuance of the 2023 audit and completion of the 2024 trial balance, and states that the completed 2024 trial balance was not available until after the filing deadline. The finding is designated a repeat of 2024-006. Statement of Concurrence and Cause: Management acknowledges that the FY2024 Single Audit reporting package was submitted after the applicable deadline and accepts the recommendation to strengthen audit coordination and submission tracking. Management reports that a change in independent auditors contributed to the delay: the predecessor auditor did not provide documentation requested by the successor auditor in a timely manner, delaying commencement of the FY2024 audit. This delay subsequently affected the scheduling and progress of the FY2025 audit. WCAI recognizes its responsibility for monitoring audit completion and federal submission deadlines notwithstanding delays involving external auditors. Corrective Action: WCAI has strengthened coordination with the independent auditors. For each audit cycle, management will maintain a written timetable with target dates for year-end reconciliations, delivery of requested schedules, predecessor-to-successor auditor document transfers when applicable, fieldwork, draft review, governance review, and Federal Audit Clearinghouse submission. The CEO and CFO will track outstanding requests and follow up in writing on delayed documents; unresolved delays will be escalated promptly to the audit firm leadership and, when appropriate, the Board. Management will document revised milestones and contingency steps when auditor transitions or third-party delays threaten the filing deadline. Proof of submission and FAC acceptance will be retained. Responsible Party: Chief Executive Officer, working with the Chief Financial Officer and independent auditor. Implementation Status / Timeline: Enhanced audit coordination began during the FY2025 audit cycle. Written scheduling, outstanding-request tracking, escalation, and deadline monitoring are ongoing for the FY2025 and subsequent audit cycles. Effectiveness will be evaluated based on documented completion and timely filings. Monitoring and Evidence: Audit engagement and transition correspondence; predecessor-auditor document requests and follow-up dates; written audit timetable; outstanding-items log; dated deliverables; status meeting notes; escalation correspondence; revised milestones; completed Data Collection Form; and Federal Audit Clearinghouse submission and acceptance confirmation. Management Oversight and Verification Oversight: The Chief Executive Officer and Chief Financial Officer will review implementation and monitoring documentation, communicate significant exceptions to the appropriate governance bodies, and ensure follow-up is documented. The FY2026 audit will provide independent evaluation of whether the corrected procedures operated effectively during the period tested. Supporting records: FY2025 preliminary audit findings; FY2024 Corrective Action Plan; 2026 account reconciliations, grant accounting and cost-allocation schedules, reporting logs, auditor correspondence, and audit submission records, as applicable. Management Contact: Annette Tucker, Chief Executive Officer 201 Columbia Mall Blvd, Ste 91 Columbia, SC 29223 Email: atucker@wcai.org Direct Line : 803-712-4743