Neighbor to Neighbor acknowledges initial monthly or annual reconciliations related to grant revenue contained insufficient secondary controls to identify misstatements earlier versus later in the process. After a thorough review of reconciliations, all reports were deemed materially correct. Neighbor to Neighbor communicated with the departments involved and necessary improvements to the internal controls were agreed upon in order to prevent the misstatements from occurring in the future. Neighbor to Neighbor is refining procedures ensuring all monthly, quarterly and annual reports, reviews and communications are performed, reviewed and completed timely and accurately.