Management acknowledges the audit finding and the risks associated with inadequate segregation of duties in the financial reporting process of the Convention Center District Authority venue. To mitigate this risk, management has implemented both interim and long-term corrective actions. As an interim measure, the Finance Director’s manual journal entries will be reviewed and approved by the Executive Director or another senior management member outside the finance function to ensure independent oversight. Additionally, the agency is actively recruiting an Accounting Manager to strengthen the financial team and establish proper segregation of duties, with the hiring process expected to be completed within six months. During this transition, an external accounting advisor will periodically review manual journal entries to ensure accuracy and compliance with financial reporting standards. The anticipated completion date for these corrective actions is fiscal year 2025.