To the extent that any disagreements exist during the period of the audit regarding any audit finding or the presentation of information within the audit report, such matters shall be resolved by the auditor or audit team as soon as practical in order to ensure a timely completion of the audit and delivery of the report. If the auditor is not able to resolve the issues timely and satisfactorily, then the matter shall be brought before the tribal council for resolution. Audit resolution shall not result in qualification of the auditor’s opinion on tribal financial statements, unless authorized by the tribal council. [Res. 22-120, 2022.]