The prior auditor informed the organization (CYA) in November 2022 that they were not able to conduct the Single audit although CYA closed their FY 21-22 books timely (before November 2022). Therefore, CYA had to commence a search for another audit firm in November 2022. CYA was able to find and engage a new audit firm 3 months later. This caused a delay in starting the audit process for FY 21-22. We guarantee that in future years, the year-end closing will continue to be completed timely. Now that CYA has a new audit firm, capable of conducting Single Audits, we will ensure the audit process starts with sufficient lead time to ensure that the Single Audit process is completed timely. We have allocated the Human Resources needed to manage the increased workload and reporting requirements pertaining to CFR 200 Audit Requirements. Additional Human Resources will ensure a quicker year-end closing process and complete preparation for the year-end Single Audit process to be completed in a timely manner. In addition, moving forward we will confirm the audit engagement with the audit firm earlier to begin the audit process earlier in the subsequent year and plan sufficient time to provide the information needed to complete the financial audit and the Single Audit in a timely manner. Name of the contact persons responsible for corrective action: Jhae Thompson, Executive Director, and Goldin Group CPAs. Planned completion date for corrective action plan: The FY2023 books are expected to be closed by the end of October 2023. The FY2023 audit is expected to start in November 2023 and be completed by the end of March 2024.