Theo here again. Dan, the question of using the same wages for multiple funding or credit purposes is certainly an important part of this discussion. For nonprofits that received government funding, the treatment of wages can require careful review before claiming the Employee Retention Credit. There were organizations that benefited from the credit, but eligibility and wage allocation can be quite fact-specific. If your auditor has already raised concerns, I would take those concerns seriously and ask them to explain the specific risk in your situation. It may also be worth getting advice from a tax professional who understands nonprofit credits. The potential benefit should always be considered alongside the possibility of repayment, penalties, and additional compliance work.