Finding 2023-004: Late Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse - Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: We agree with the recommendation. Management will implement procedures to ensure accounting records and supporting documentation are finalized in a timely manner and made available to the auditors early in the audit process. This includes establishing internal deadlines for closing the books, preparing audit schedules, and coordinating with relevant departments to allow sufficient time for audit completion prior to the statutory deadline.