CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past few years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts receivable and related revenue are constantly monitored. In lieu of an outside bookkeeper the CTANY is now working with an outside consultant that has worked with CTANY is past years, to ensure proper managing of the books and accounting records per the recommendations of this audit report.