Management agrees with the finding. The Organization has enhanced its capacity to address the identified issues by revising the organizational infrastructure to emphasize grant oversight and grant accounting, and by hiring additional staff with expertise in nonprofit administration and grant accounting practices to ensure robust grant oversight and compliance. The Organization is also reviewing best practices for program and non-program activities for revenue and expenses and has begun implementing additional controls designed to establish more rigor to the month-end and year-end close processes. Additional review processes for revenues and expenses with integration of our billing team will cohesively improve invoicing and alignment with the accounting team. The Organization will continue to continuously evaluate and improve its grant billing procedures, receivable reconciliation, and revenue recognition. Management will implement additional review procedures to ensure that grant receivables are not duplicated, that accounts receivable balances are cleared in a timely manner, and that reimbursable expenses and related grant revenue are recorded within the proper period.