We agree with the audit finding. Our federal funding has continued to this year almost doubling last year. This increase in combination with staffing and system changes have delayed our implementation of written policies as required by the Uniform Guidance for federal grant payments, procurement, allowable costs, and compensation as recommended, until the fourth quarter 2023. Once documented, these policies will be reviewed with all programs and personnel with purchasing and spending authority or hiring and compensation authority. They will also be posted online via the company website for access by all staff. Going forward, these policies will be reviewed and updated as needed following the general Organization's process for all policies and procedures.