Bank Reconciliations Auditor?s Recommendation: As part of the bank reconciliation preparation and review, the City?s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated and corrected. City?s response: The City Auditor, Lens Martial, understands the importance of the bank reconciliation process and will investigate and correct any reconciling differences as they occur. Differences existed related to the timing of payroll transfers made from the general checking account to the payroll account. The City Auditor will put a process in place to verify that these transactions are properly accounted for on the bank reconciliations during the year ending May 31, 2023.