Serving Our Children (SOC) outsourced its accounting department to an outside CPA firm, Marcum LLP, in January of 2023. Marcum LLP undertook responsibility for reviewing all financial data and accounting practices and established new policies and procedures for the timely completion of financial information. This process resulted in an extended closing period to ensure the accuracy of the financial data as well as the implementation of effective internal controls. A timely close of the year ended September 30, 2023 is anticipated and the expectation is that this finding will not be repeated