19 control and compliance findings.
Here is what they mean.

The City was not in compliance with State capital-project funding requirements and faced cash-flow concerns.

Fund all unfunded deferred charges more than five years old from which unfinanced costs have been paid.

Errors, bank errors, or possible defalcations might not be identified and corrected promptly, potentially affecting the financial statements.

Ensure all bank accounts are reconciled in a timely manner.

Grant balances could not be validated, and unreconciled improvement authorizations could be overexpended.

Adopt closing procedures requiring personnel to reconcile CDBG, HOME, HOPWA, UEZ, Capital Improvement Authorizations, and other applicable accounts to underlying and oversight records.

Abatement properties were not consistently billed under their financial agreements.

Continue corrective action for abatement properties not adhering to agreements, including timely default notices and true-up billings.

Abatement billing was delayed instead of being based on timely rent-roll analysis.

Obtain quarterly rent-roll analyses and bill accordingly, using prior-year rent rolls provisionally when a current analysis is late.

The related assessments were deferred to the following year.

Review all Certificates of Occupancy and include them in added assessments in the year issued.

The unappropriated expenditure must be raised in the succeeding year's budget.

Raise expenditures made without appropriation in the succeeding year's budget.

The report does not state a separate effect.

Review projected court revenue and the tax levy annually and obtain the required minimum bond coverage.

Auditors could not verify that sampled employee deductions and W-4 forms were properly authorized.

Retain W-4 forms and employee-deduction support permanently in personnel files.

Grant receivable detail required adjustment to reflect the proper grants and years.

Post receipts to the correct grants and grant years.

Aged balances might be uncollectible, charged to the wrong grant year, expendable, or refundable to grantors.

Investigate dormant grant receivables and reserves for collectability, correct grant-year classification, expenditure eligibility, or return to grantors.

The City could not trace all physical assets to its inventory.

Make every physical asset traceable to the inventory by requiring tags or recording other identifiers such as vehicle identification numbers.

The fixed-asset inventory did not reliably reflect asset locations, transfers, and disposals.

Reinforce fixed-asset disposal and transfer policies with department personnel and ensure the procedures are followed.

Dormant balances remained without a current review of their legal basis or disposition.

Review dormant Capital Fund reserves, retain support for legally required balances, and charge or cancel other reserves when allowed.

The legal authorization supporting the reserves was not evident.

Review unsupported Trust Fund reserves for proper follow-up or disposition.

Reserve cancellations lacked governing-body authorization in the audit record.

Support every reserve cancellation with a resolution of the governing body.

Operating activity was recorded in a fund intended for long-term capital costs and related debt.

Include MLK Reserve operating activity in the annual Current Fund budget.

Debt reimbursements were not budgeted to offset the related debt-service appropriation.

Anticipate debt reimbursements as Current Fund budget revenue to offset related debt-service appropriations.

The Recreation Department could not reliably account for cash collected and on hand.

Institute stronger controls over cash collected and on hand and follow the controls implemented by the fiscal officer.