The City recognizes that full implementation of this corrective action cannot be achieved until the City becomes current with all outstanding audits. Completion of prior-year audits is necessary to establish accurate beginning balances, finalize prior-year reconciliations, and allow future audits to begin on schedule. In the meantime, the City is actively improving its internal processes to support more timely financial reporting going forward. The City has strengthened year-end closing procedures, enhanced reconciliation processes, and increased staff capacity within the Finance Division, including the addition of two full-time Accountants dedicated to bank reconciliations, grant reconciliation, and other core accounting functions. Internal deadlines for year-end close and audit preparation have also been established to create a more efficient workflow once the City is current. These improvements, combined with updated procedures and enhanced staffing, will help ensure smoother and more timely audit preparation in future years once prior-year audits are completed.