Corrective Action Planned: Management has engaged a public accounting firm to provide CFO and accounting support and strengthen the year-end close and audit process. Management is implementing structured account reconciliations, documented review procedures, improved retention of supporting documentation, and internal timelines designed to facilitate timely completion of year-end financial reporting and the Single Audit. Management will also coordinate with the external auditors throughout the process to identify and resolve outstanding audit items timely. Management’s Response: Management agrees with the finding. The Organization has contracted with a public accounting firm to implement measures to strengthen its year-end close process, improve coordination with the external auditors, and establish internal deadlines that ensure all reporting components are completed well in advance of the federal due date. Since the contracted accounting firm began providing support in March 2026, management has been working systematically to eliminate that backlog while strengthening the underlying accounting, close, and audit-readiness processes. Management is actively working through the remaining audit backlog, with the fiscal year 2025 audit starting in November 2026 and the fiscal year 2026 audit to follow.