In concert with AM, prepares and maintains all applicable records for annual independent certified audits, including but not limited to: Comparative analysis of certain expenses - insurance, income, prepaid insurance, room and board, thrift stores income, and expense spreadsheets, etc. Home Office costs: based on monthly allocation chart, invoices each corporation for its share of home office costs (training fees, gas, postage, insurance, etc.) Posts home office allocations to appropriate corporate books; makes payables as appropriate.