We disagree with the stated cause of this finding. Based on our records, our audit was scheduled promptly upon the completion of the FYE23 audit in August 2024 and was scheduled according to the availability of the auditors. At that time, it was known by the auditors that FYE24 would be a single audit, subject to this deadline. No communication was made to management that by continuing with the engagement as scheduled, it would result in a finding. Management continually monitors deadlines to ensure compliance with regulators and funders and makes every effort possible to stay compliant or communicate accordingly if delays are anticipated. Further, the deadline to upload the initially requested materials was March 24, 2025 and all items were provided by that date. As far as management is aware, there was no delay in the timing of the audit or its completion. Melynn Schuyler, Executive Director