Honorable Mayor and Members of the City Council City of Orlando

Ernst & Young LLP Suite 1700 390 North Orange Avenue Orlando, FL 32801 Tel: +1 407 872 6600 Fax: +1 407 872 6626 www.ey.com Report of Independent Certified Public Accountants on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Honorable Mayor and Members of the City Council City of Orlando We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, each pension fund and the aggregate remaining fund information of the City of Orlando (the City) as listed in the table of contents as of and for the year ended September 30, 2009, which collectively comprise the City s basic financial statements, and have issued our report thereon dated February 16, 2010. We have also audited the Firefighters Pension Fund, the Police Pension Fund and the General Employees Pension Fund included in the accompanying combining statements for the year ended September 30, 2009, as listed in the table of contents. We conducted our audit in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reporting In planning and performing our audit, we considered the City s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City s internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity s financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether the City s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 251 A member firm of Ernst & Young Global Limited

This report is intended solely for the information and use of management, Mayor and Members of the City Council, applicable federal and state grantor and pass-through agencies, and the Auditor General, State of Florida and is not intended to be and should not be used by anyone other than these specified parties. February 16, 2010 ey 252 A member firm of Ernst & Young Global Limited

Ernst & Young LLP Suite 1700 390 North Orange Avenue Orlando, FL 32801 Tel: +1 407 872 6600 Fax: +1 407 872 6626 www.ey.com Report of Independent Certified Public Accountants on Compliance with Requirements Applicable to Each Major Federal Awards Program and State Financial Assistance Project and on Internal Control Over Compliance Honorable Mayor and Members of the City Council City of Orlando Compliance We have audited the compliance of the City of Orlando (the City) with the types of compliance requirements described in the US Office of Management and Budget (OMB) Circular A-133 Compliance Supplement and the requirements described in the Executive Office of the Governor s State Projects Compliance Supplement that are applicable to each of its major federal programs and state financial assistance projects for the year ended September 30, 2009. The City s major federal programs and state financial assistance projects are identified in the summary of auditor s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs and state financial assistance projects is the responsibility of the City s management. Our responsibility is to express an opinion on the City s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.550 Rules of the Auditor General, State of Florida.. Those standards, OMB Circular A-133 and Chapter 10.550, require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or state financial assistance project occurred. An audit includes examining, on a test basis, evidence about the City s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the City s compliance with those requirements. In our opinion, the City complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs and state financial assistance projects for the year ended September 30, 2009. However, the results of our auditing procedures disclosed instances of noncompliance with those requirements, which are required to be reported in accordance with OMB Circular A-133 and Chapter 10.550 and which are described in the accompanying schedule of findings and questioned costs as items 2009-1, 2009-2, and 2009-3. Internal control over compliance The management of the City is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs and state financial assistance projects. In planning and performing our audit, we considered the City s internal control over compliance with the requirements that could have a direct and material effect on a major federal program or state project in order to determine our auditing procedures for the purpose of expressing our 253 A member firm of Ernst & Young Global Limited

opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City s internal control over compliance. A control deficiency in an entity s internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity s ability to administer a federal program or state project such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program or state project that is more than inconsequential will not be prevented or detected by the entity s internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented or detected by the entity s internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. The City s responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the City s response and, accordingly, we express no opinion on it. This report is intended solely for the information and use of the Mayor and Members of the City Council, management, applicable federal and state grantor and pass-through agencies, and the Auditor General, State of Florida, and is not intended to be and should not be used by anyone other than these specified parties. February 16, 2010 ey 254 A member firm of Ernst & Young Global Limited

Schedule of Expenditures of Federal Awards and State Financial Assistance Year Ended September 30, 2009 Federal Awards Identification CFDA Federal Expenditures Grantor/Federal Program Title/Pass-Through Grantor Executive Office of the President: High Intensity Drug Trafficking Areas (HIDTA) 18-PCFP-512Z 07.000 $ 29,370 U.S. Department of Agriculture: Summer Food Service Program for Children Passed through Florida Department of Education U.S. Department of Housing and Urban Development: Community Development Block Grants/Entitlement Grants (Amount paid to subrecipients $1,992,123) FY2009 10.559 218,286 B-02MC-12-0015 14.218 32,998 B-03MC-12-0015 14.218 234,646 B-04MC-12-0015 14.218 162,638 B-05MC-12-0015 14.218 69,582 B-07-MC-12-0015 14.218 280,601 B-08-MC-12-0015 14.218 1,179,772 B-08-MC-12-0015 Admin 14.218 428,335 B-08-MC-12-0015 Rental 14.218 335,672 2,724,244 Neighborhood Stabilization Program B-08-MN-12-0020 14.218 347,800 Emergency Shelter Grants Program S-07-MC-12-0008 14.231 649 S-08-MC-12-0008 14.231 98,667 99,316 HOME Investment Partnerships Program M-04-MC-12-0214 14.239 81,525 M-05-MC-12-0214 14.239 31,484 M-06-MC-12-0214 14.239 624,581 M-07-MC-12-0214 14.239 533,785 M-08-MC-12-0214 14.239 48,736 M-08-MC-12-0214 Admin 14.239 142,290 1,462,401 Housing Opportunities for Persons with Aids (Amount paid to subrecipients $2,997,179) FL-H0-4-F0-02 14.241 10,000 FL-H0-5-F0-02 14.241 149,011 FL-H0-6-F0-02 14.241 28,912 FL-H0-8-F0-02 14.241 2,809,256 FL-H0-8-F0-02 Admin 14.241 85,405 3,082,584 Economic Development Initiative Grant B-06-SP-FL-0237 14.251 201,826 Fair Housing Assistance Program Cooperative Agreement FY08-09 14.401 33,773 7,951,944 255

Schedule of Expenditures of Federal Awards and State Financial Assistance (continued) Federal Awards (continued) Grantor/Federal Program Title/Pass-Through Grantor Identification CFDA Federal Expenditures U.S. Department of Justice: Federal Equitable Sharing Agreement FY2009 16.000 281,382 National Institute of Justice Research, Evaluation, and Development Project Grants 2008 NIJ Solving Cold Cases with DNA 2008-DN-BX-K310 16.560 11,470 Edward Byrne Memorial State &Local Law Enforcement Assistance Discretionary Program Preventing Crime and Drug Abuse 2007-DD-BX-0717 16.580 22,536 Violence Against Women Formula Grants Passed through Florida Coalition Against Domestic Violence: Intimate Violence Enhanced Services Team (INVEST), Harbor House of Central Florida, Inc. 09-8001 (FedLN902) 16.588 9,343 American Recovery and Reinvestment Act: Violence Against Women Formula Grants Passed through Florida Department of Children and Family Services: FY 2009 STOP Violence Against Women LN954 ARRA 16,758 16.588 Bulletproof Vest Partnership Program FY2008 16.607 8,594 Public Safety Partnership and Community Policing COPS MORE 2001-CL-WX-0018 16.710 6,461 Secure Our Schools, Partnership with Orange County, Florida School Board 2006-CKWX-0583 16.710 20,400 26,861 Gang Resistance Education and Training (GREAT) 2007-JV-FX-0316 16.737 72,379 2008-JV-FX-0086 16.737 53,150 125,529 Edward Byrne Memorial Justice Assistance Grant Program (JAG) FY2006 2006-DJ-BX-0177 16.738 9,327 FY2007 2007-DJ-BX-1137 16.738 1,745 FY2008 2008-DJ-BX-0574 16.738 104,377 115,449 617,922 256

Schedule of Expenditures of Federal Awards and State Financial Assistance (continued) Federal Awards (continued) Grantor/Federal Program Title/Pass-Through Grantor/ Identification CFDA Federal Expenditures U.S. Department of Labor: WIA Pilots, Demonstrations, and Research Projects Passed through Orange County, Florida School District: MOU, Orlando Families Parks and Recreation FY08-09 17.261 73,911 MOU, Orlando Police Department FY08-09 17.261 87,275 161,186 U.S. Department of Transportation: Highway Planning and Construction Passed through Florida Department of Transportation: Orange County Collision Avoidance Training 423072-1-14-01/AOX68 20.205 5,343 CR506 Conway Road 241699-1-58-01/AO519 20.205 1,604,482 Kirkman Rd. (SR435)/ International Drive 419366-1-58-01/AOS54 20.205 77,794 Church Street Improvements, Design Phase 419774-1-38-01/AOL90 20.205 544,416 LAP Agreement - Mills Avenue Congestion Management Design Project 408428-1-58 415745-1-58 20.205 11,852 2,243,887 U.S. Department of Treasury: Federal Equitable Sharing Agreement FY2009 21.000 766,121 State and Local Overtime Agreements (SCIRS-SS) 2-09-59-2020 21.000 22,257 788,378 U.S. Equal Employment Opportunity Commission: Employment Discrimination - Title VII 7FPSLP0115 (FY09) 30.002 40,750 U.S. Environmental Protection Agency: Capitalization Grants for Clean Water State Revolving Funds Passed through Florida Department of Environmental Protection: Conserv I Flow Diversion Force Main Phase I - WW65001S #4 (140131) 66.458 358,134 Danella Companies, Inc. ERRWDS Ph. II Trans.-Cont. 1B WW650040 (140131) 66.458 1,010,286 ERRWDS PH. II Trans. - Cont. 2 - Garney Cos. WW650060 (140131) 66.458 155,232 ERRWDS Ph. II Trans. - Cont. 3 - Cathcart WW650060 (140131) 66.458 72,977 ERRWDS Ph. II Trans.-Cont 1A - Prime WW650060 (140131) 66.458 183,752 1,780,381 Surveys, Studies, Investigations and Special Purpose Grants Within the Office of the Administrator ERRWDS XP-97478303 66.610 21,935 1,802,316 257

Schedule of Expenditures of Federal Awards and State Financial Assistance (continued) Federal Awards (continued) Grantor/Federal Program Title/Pass-Through Grantor/ Identification CFDA Federal Expenditures U.S. Department of Homeland Security: FEMA Hazard Mitigation Grant (HMGP) Wind Retrofit Museum 08-HM-7@-06-58-02-097 97.039 31,276 Wind Retrofit Fire Station 08-HM-5G-06-58-02-010 97.039 10,816 Wind Retrofit Wastewater Water Conservation I 08-HM-F9-06-58-02-024 97.039 11,213 Wind Retrofit Wastewater Iron Bridge 08-HM-F9-06-58-02-019 97.039 39,125 Wind Retrofit Wastewater Water Conservation II 08-HM-F9-06-58-02-026 97.039 8,868 101,298 Homeland Security Grant Program Passed through Florida Department of Law Enforcement: SHS-Issue 20 SWAT/EOD GAP 2008-SHSP-ORAN-6-S4-005 97.067 10,236 SHS-Issue 8 SWAT/ EOD - Sustainment 2008-SHSP-ORAN-7-S4-007 97.067 27,318 Passed through Florida Division of Emergency Management: Metropolitan Medical Response System 08-DS-19-06-58-02-364 97.067 223,473 Passed through Orange County, Florida Sherriff's Office: Urban Area Security Initiative Grant Cash reimbursements Orlando Fire Department 07-DS-5S-06-58-02-104 97.067 40,858 08-DS-62-06-58-02-268 97.067 1,546 Non-cash assistance, receipt of equipment Orlando Fire Department 07-DS-5S-06-58-02-104 97.067 82,790 Orlando Police Department 07-DS-5S-06-58-02-104 97.067 1,508,998 08-DS-62-06-58-02-268 97.067 304,965 2,200,183 2,301,481 Total Expenditures of Federal Awards 16,155,520 258

Schedule of Expenditures of Federal Awards and State Financial Assistance (continued) State Finance Assistance Grantor/Federal Program Title/Pass-Through Grantor/ Florida Department of Environmental Protection: Statewide Surface Water Restoration and Wastewater Identification CFDA Federal Expenditures CBIR/SOBT drainage LP - 6848 37.039 $ 68,483 CBIR/ Howell Branch Lakes Stormwater Retrofit LP8932 37.039 41,115 109,598 Water Protection and Sustainability Program Passed through St Johns River Water Management District: Eastern Regional SJ37712 37.066 192,895 Special Recreation Assistance Projects Parramore Central Park FY2009 37.071 4,960 307,453 Florida Department of State and Secretary of State: Science Museum Grant Passed through Division of Cultural Affairs Leu Gardens 09-7008 45.003 52,807 Florida Department of Education: Adults With Disabilities Grant Program (34) Passed through Orange County School District: William Beardall Senior Center Computers, Non-cash Assistance, receipt of equipment Sub: 480-90560 48.000 12,239 Florida Housing Finance Corporation: State Housing Initiative Partnership Program FY 2006-2007 52.901 574,636 FY 2007-2008 52.901 1,011,541 FY 2008-2009 52.901 61,483 FY 2008-2009 Admin 52.901 40,445 1,688,105 Housing Hurricane Recovery Program FY 2005-2008 52.902 55,213 1,743,318 Florida Department of Transportation: Transportation Regional Incentive Program CR506 Conway Road Design Work 241699-1-58-01/AO519 55.026 2,711,762 Narcoossee Road Improvements 239266-2-58-01 55.026 6,262,393 239266-2-58-02 55.026 3,132,358 12,106,513 259

Schedule of Expenditures of Federal Awards and State Financial Assistance (continued) State Financial Assistance Grantor/Federal Program Title/Pass-Through Grantor/ Florida Department of Revenue: Passed through Florida Office of Tourism, Trade, and Economic Development Identification CFDA Federal Expenditures Facilities for New Professional Sports, Retained Professional Sports, or Retained Spring Training Franchise FY2009 73.016 2,000,004 Total Expenditures of State Financial $ 16,222,334 See accompanying notes to Schedule of Expenditures of Federal Award and State Financial Assistance 260

Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance September 30, 2009 1. Basis of Presentation This schedule summarizes the expenditures incurred under all federal programs and state projects by the City of Orlando, Florida (the City) for the fiscal year ended September 30, 2009. For purposes of this schedule, federal programs and state projects include all grants and contracts entered into directly between the City and agencies and departments of the federal or state government with expenditures during the fiscal year ended September 30, 2009. Federal programs and state projects passed through to other government agencies, if any, are also included in the schedule. Expenditures for federal programs and state projects are recognized on the modified accrual basis of accounting. 2. Payments to Sub-Recipients Amounts remitted to sub-recipients are shown parenthetically under the program title. 3. Contingency The grant revenue amounts received are subject to audit and adjustment. If any expenditures are disallowed by grantor agency as result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the City. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations. 261

Schedule of Findings and Questioned Costs For the Year Ended September 30, 2009 Part I Summary of auditor s results Financial statements section Type of auditor s report issued: Unqualified Internal control over financial reporting: Material weakness(es) identified? Yes X no Significant deficiency(ies) identified that are not considered to be material weaknesses? Yes X none reported Noncompliance material to financial statements noted? Yes X no Federal awards section Internal control over major programs: Material weakness(es) identified? Yes X no Significant deficiency(ies) identified that are not considered to be material weaknesses? Yes X none reported Type of auditor s report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with section.510(a) of OMB Circular A-133? X Yes no 262

Schedule of Findings and Questioned Costs (continued) Part I Summary of auditor s results (continued) Identification of major programs/state projects: CFDA/CSFA numbers Name of federal program or cluster and major state project Federal Programs: 14. 218 Community Development Block Grants/Entitlement Grants/Neighborhood Stabilization Program 14.239 HOME Investment Partnerships Program 21.000 Federal Equitable Sharing Agreement/State and Local Overtime Agreements 66.458 Capitalization Grants for Clean Water State Revolving Funds 97.067 Homeland Security Grants State Projects: 55.026 Transportation Regional Incentive Program 73.016 Facilities for New Professional Sports, Retained Professional Sports, or Retained Spring Training Franchise Dollar threshold used to distinguish between Type A and Type B programs: Federal: State: $ 484,666 $ 486,670 Auditee qualified as low-risk auditee? Yes X no Part II Financial statement findings section This section identifies the significant deficiencies, material weaknesses, fraud, illegal acts, violations of provisions of contracts and grant agreements, and abuse related to the financial statements for which Government Auditing Standards require reporting in a Circular A-133 audit. There are no such matters for the year ended September 30, 2009. 263

Schedule of Findings and Questioned Costs (continued) Part III Federal award findings and questioned costs section Federal program information: 2009-01 14.218 Community Development Block Grant & 97.067 Homeland Security Grants Criteria or specific requirement (including statutory, regulatory or other citation): Recipient shall provide Grantor with quarterly financial reports 30 days after the quarter ends. Condition: During our testing of controls over compliance with the Community Development Block grant, we reviewed four of the quarterly status reports and noted the report due January 30 was submitted 10 days late (February 10,2009). Also, during our testing of controls over compliance with the reporting of the State Homeland Security (SHS) grant we reviewed four of the quarterly status reports for each of the SHS grants and noted the reports due January 30 were submitted late (February 12, 2009) and one of the programs (project title: SHS-issue 8 Orlando SWAT /EOD Sustainment) report due July 30 was submitted late (submitted October 28, 2009). The remaining reports reviewed were submitted timely without exception. Questioned costs: No questioned costs were noted Context: Quarterly reports were submitted late. 264

Schedule of Findings and Questioned Costs (continued) Part III Federal award findings and questioned costs section (continued) Effect: The City did not meet the reporting deadline required by the grant. If reports are submitted past the reporting deadline, the funding agency could potentially stop its funding of the City. Cause: Inadequate controls around a timely reporting process. Recommendation: We recommend that the City implement controls over reporting to make sure the required deadlines for the reports are met. This would include using published calendars, developing checklists of reporting requirements and deadlines and/or assigning more than one personnel to reinforce the process and to act as a backup ensuring reports are filed timely. Views of responsible officials and planned corrective actions: Conclusion ) The City has purchased a team-based tracking and reporting software which allows grant project managers to set up published calendar email reminders of reporting due dates to grant project managers, fiscal managers, and other responsible staff. The City s Grants Management Office intends to utilize this software to monitor timely reporting in the future. The City has also developed a checklist and holds contract review meetings at the time of the award which cover all grant compliance requirements. 265

Schedule of Findings and Questioned Costs (continued) Part III Federal award findings and questioned costs section (continued) Federal Program information: 2009-02 97.067 Homeland Security Grants Criteria or specific requirement (including statutory, regulatory or other citation): Recipient shall perform a verification check for covered transactions, by checking the EPLS, collecting a certification from the entity, or adding a clause or condition covered transaction with the entity, for debarment and/or suspension. Condition: Per our testing for 97.067, we selected two procurements during the year and noted verification of suspension and debarment had not been performed for the one covered transaction. Questioned costs: No questioned costs were noted Context : The City had not verified the vendors debarment or suspension status. Effect: The City did not meet the requirement of verifying a covered transaction to not be on the EPLS list. If adequate controls are not in place, a debarred or suspended vendor could be used and all of the expenditures could be determined to be unallowable. Also qualification for future grants could be jeopardized. 266

Schedule of Findings and Questioned Costs (continued) Part III Federal award findings and questioned costs section (continued) Cause: Inadequate controls around the debarment requirement. Recommendation: We recommend that the City implement controls over debarment/suspension to make sure the requirement is met. This should entail checking the EPLS database and printing out the results of the check and including in the procurement file. Views of responsible officials and planned corrective actions: As with all contract provisions, City department grant project managers are responsible for ensuring they are in compliance. While the City has provided training and technical assistance on the Cost Principles, we will widen the scope of this training to include OMB s Uniform Administrative Requirements, and include Debarment and Suspension on covered transactions. The City has also developed a checklist and holds contract review meetings with the grant project manager and grant team at the time of the award which cover all grant compliance requirements. Federal Program information: 2009-03 21.000 Federal Equitable Sharing Agreement Criteria or specific requirement (including statutory, regulatory or other citation): Recipient shall provide an annual certification no later than 60 days after the fiscal year end. 267

Schedule of Findings and Questioned Costs (continued) Part III Federal award findings and questioned costs section (continued) Condition: During our testing of compliance with the requirements of this program, we noted the annual certification was completed, however, it was not submitted until December 8, 2009 which is beyond the deadline. Questioned costs: No questioned costs were noted Context : Annual recertification was submitted late. Effect: The City did not meet the certification deadline required by the grant. If such certifications are submitted past the deadline, the funding agency could stop its funding of the City. Cause: Inadequate controls around timely reporting and recertification process. Recommendation: We recommend that the City implement controls over its recertification process to make sure the required deadlines for the reports are met. This would include using published calendars, checklists listing reporting requirements and deadlines and/or assigning more than one personnel to reinforce the process and to act as a backup ensuring reports are submitted timely. 268

Schedule of Findings and Questioned Costs (continued) Part III Federal award findings and questioned costs section (continued) Views of responsible officials and planned corrective actions: The City has purchased a team-based tracking and reporting software which allows grant project managers to set up published calendar email reminders of reporting due dates to grant project managers, fiscal managers, and other responsible staff. The City s Grants Management Office intends to utilize this software to monitor timely reporting in the future. The City will follow up with the department to ensure their filing deadlines are entered into the tracking and reporting software. 269