Along with the procedures noted in response to finding 2024-001, NASWA has implemented the following processes to ensure that the general ledger accurately reflects approved federal grant balances after closing the general ledger each month: 1) Calculation of actual month end grant balances based on accrued expenses and unbilled expenses to date. 2) Reconciliation of ‘inception to date’ grant balances in the general ledger to the grant balances provided by external funders or the federal payment management system.