3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Accounts Receivable - Tenants During the testing of accounts receivable tenants, there were twenty-two (22) instances out of twenty-six (26) transactions tested, whereby, the tenant balance reported on the Resident Ledger did not agree with the tenant balance reported on the Aged Receivable Report as of September 30, 2022. As a result, the Aged Receivable report was overstated by $21,873. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that the receivable balance reported on the Resident Ledger should be reconciled to the balance reported on the Aged Receivable tenant report. Performing this procedure will reduce the risk of the Aged Receivable tenant report, being overstated. (2) Actions Taken on the Finding. Prior accounting management and staff have been removed. Accounts Receivable ? Tenants will be properly reconciled.