CONDITION: The City filed its compliance report by the due date for the 2024 Coronavirus State and Local Fiscal Recovery Funds reporting requirement but the information provided did not agree to the City’s financial records. CRITERIA: The City should have adequate internal controls in place to ensure that compliance requirements are met for all grants received and the amounts reported reconcile to the City’s general ledger. CONTEXT, CAUSE, AND EFFECT: The City has undergone significant staffing changes and submitted its Coronavirus State and Local Fiscal Recovery Funds compliance report without reconciling the amount to the City’s general ledger. RECOMMENDATION: We would recommend that the City strengthen its internal controls related to grants to ensure all grant compliance requirements have been met for each grant received and that grant reporting documents are reconciled to the City’s general ledger. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 71 in this audit report.