GBQ Consulting, hired by the city in January to review Grove City's books, has delivered its report on the city's internal accounting.

GBQ Consulting, hired by the city in January to review Grove City's books, has delivered its report on the city's internal accounting.

A city press release said, "GBQ found that the current procedures and internal controls related to bank reconciliation and cash management procedures were operating as designed and were similar to what would be observed in similar-sized organizations."

GBQ, which initially was paid for $20,000, was hired for an additional $25,000 to review management procedures and bank account reconciliations, for a total of $45,000, city finance director Mike Turner said.

GBQ's report said the company reviewed bank account reconciliations of certain cash accounts and the cash management procedures for the parks and recreation department, mayor's court, the building division, and the finance department. GBQ found them to be functioning properly.

The report recommends improving the segregation of duties, memorializing through written documentation the procedures that are to be followed, improving the effectiveness and accuracy of reporting related to cash and cross-training associates.

In December, the IRS told the city it owed about $685,905 in unpaid payroll withholding taxes. City officials on Feb. 7 said the city had made a payment of $752,179 to the IRS.

The IRS had reduced the amount due from the $1.4 million the city previously believed could be its obligation to the IRS.