I already talked with her boss and explain to him, he said he will reclassified the same with me. But the explanation letter, he never did before so kindly please help he to draft the letter. The reason is we have one adjustment of reduction of resource fee external under capacity building by Baht19,338.10 but the auditor double recorded in Capacity Building in Baht19,338.10 and Management in USD19,338.10 and she has removed the amount of Management in USD19,338.10 in the revised statement.