Finding 2023-001: Year-End Close and Review - Recommendation: We recommend the Organization perform a thorough year-end close and review by reviewing current balances compared to the prior year, reviewing bank reconciliations for any large outstanding items, and reviewing details of account balances, as necessary, prior to providing the trial balance for audit. Management’s Response: We agree with the recommendation and recognize the importance of a thorough year-end close and review process. Management will implement procedures to compare current year account balances to the prior year, ensure all bank reconciliations are completed and reviewed for significant outstanding items, and analyze account details as needed. These steps will be incorporated into our year-end closing checklist to help ensure the accuracy and completeness of the trial balance prior to submission for audit.