Management concurs with the finding. As part of the corrective action plan, Management will instruct the Finance Department staff (including the Finance Director and accountant) to strengthen the procedures to ensure the completion and submission, on a timely basis, the required financial reports in accordance with the guides established by the Puerto Rico Fiscal Agency and Financial Advisory Authority and the Government of Puerto Rico Coronavirus Relief Fund Disbursement Oversight Committee. Specifically, the Finance Department will establish a calendar to collect and organize financial information to be used in the preparation of required financial reports.