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and records that are implemented leading to management's authorization of transaction. This authorization is directly associated with achieving the objectives of LHA and is the starting point for establishing the accounting controls. Accounting control consists of organization, guidelines and records that are concerned with the safeguarding of assets and ensuring the reliability of financial records. The transactions are executed in accordance with management's authorization. The transactions are recorded as necessary to permit preparation of financial statements in conformity with General Accepted Accounting Principles and maintain accountability for assets. Accounts Receivables consist of invoicing, and contributions. Invoicing consists of ensuring that invoices are prepared at the time of rendering the service and accurately recording on a timely basis. When LHA enters into an agreement and services are rendered or the requirements stipulated on the contract are met, an invoice is prepared by the accounting manager and mailed. Invoices are posted to the General Ledger on a monthly basis. LHA also minimizes the time for transfer of funds from the US Treasury and disbursement for project activities; authorization to request for cash draw -downs are obtained when needed. Accounts Payable consists of accounts payable, purchasing, and expense reimbursement, and ensures that invoices are accurately recorded, paid and approved on a timely basis. Incentives totaling less than $600 per participant (e.g., Community Stewardship Board member) are tracked by recipient name, contact information, date, and supervising staff, and confirmed through recipient signature. Cost allocations ensure that expenses are properly recorded amongst the programs including properly classifying direct and indirect costs. LHA's accounting department receives copy of all approved grants and contracts entered into by LHA, including the budgets and budget narratives. The approved budgets are entered into the accounting system for comparison to actual expenses to assure proper recording. Indirect costs are administrative and common costs allocated using an