The City provides the external auditors the Schedule of Expenditures of Federal and State Awards annually. Workpapers within each audit file have an account analysis which list the revenue and expense account numbers and balances to the general ledger and federal grant expenses spreadsheet. The City was delayed in balancing one grant due to limited information provided on the recalculation of funding, this has since been received. The City will ensure all information is completed and balance with the closing of the fiscal year.