We concur with the finding. The pandemic caused by the outbreak of COVID 19 disrupted and delayed many accounting and reporting processes during the fiscal year 2020 since the Municipality had to shut down operations for various months. Consequently, several projects and task calendarized were postponed or delayed, including certain reports required by Federal Regulations and Uniform Guidance. As disclosed in Comments and Corrective Actions of Finding #2022-001, the Municipality hired an Accounting Firm which is already working with the necessary adjustments, conversion entries and details and subsidiaries to prepared the Municipality’s financial statements for the fiscal year ended Jun 30, 2023.