Management does not dispute these findings. All SF 425 reports were submitted for the fiscal year 2022. The issue with the untimely submission of two SF 425 reports (a few days late) was due to only having one employee, the Business Manager, operating the entire financial department. Currently, our SF 425 reports are up to date and are being submitted in a timely manner to our Superintendent for review then sent to our BIE Grants Specialist as well as to the BIE email inbox specifically intended for this purpose. manager (now former business manager) had not initiated single audits for FY 2016, 2017, 2018, or 2019. The Board terminated that employee. Current administration and management have been feverishly trying to not only catch up on multiple years’ worth of outstanding audits, but to also rectify myriad problems with existing policy, procedures, record keeping, and accounting mechanisms in cooperation with the Indian Board of Education. The School was without a business manager at all for several months, had one individual who resigned after only a year, and are currently utilizing the expertise of consultants to maintain operations. Nearly everything that is business office-related has been completely overhauled at the School since 2019, as we continue to attempt to become current with outstanding A-133 audits. The School is determined to find solid ground and to meet compliance requirements.