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 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 Agency did not timely submit the Single Audit Reporting Package for the year ended December 31, 2025. Cause: Due to delays in the audit process, the December 31, 2025 audit was not completed until after the submission deadline. Effect: Failure to submit the data collection form timely may effect compliance with Uniform Guidance reporting requirements. Recommendation: We recommend the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. Corrective action taken or planned: The Agency concurs with recommendations that the accounting records be prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. As several communications to the auditor resulted in either no and/or untimely responses to the Agency, o ensure timely completion and submission of the annual Single Audit reporting package, the Agency will: (1) Schedule and implement a pre-audit meeting in advance of the audit scheduling. (2) Ensure that future auditor Statement of Work (SOW) explicitly require bi-weekly written reports be delivered to the Agency that communicates the status of the audit in progress (e.g., items requested , delivered, received, risks to timeline and budget, overall status). (3) Communicate timeline and budget concerns to the auditors managing partner(s) and to the Agency Finance Committee. (4) Confirm the audit calendar with the auditor detailing assigned responsibilities and deadlines for completing year-end reconciliations, the Schedule of Expenditures of Federal Awards and supporting documentation. Name of contact person responsible for correction action: Mr. Rodney Reasonover Anticipated completion date: December 31, 2026