Condition: The organization has internal control policies and procedures related to timely reconciliation of all integral accounts including but not limited to cash, accounts receivable/revenue and accounts payable/expenses. During the initial stages of the audit examination in September 2022, it was identified that the financial information submitted for audit was incomplete; there were certain integral accounts that were not reconciled. Prior to engagement and commencement of the audit, the executive director resigned, and the organization hired a new executive director. The outside contracted financial professional who was charged with the accounting system(s), including reconciliations, was let go from the position prior to commencement of field work. The board of directors and management had identified internally, prior to audit, the matter and magnitude of the current situation.