diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml
index 7dc2a5a..371af99 100644
--- a/.github/workflows/ci.yml
+++ b/.github/workflows/ci.yml
@@ -6,6 +6,7 @@ on:
     branches: [ "main" ]
 jobs:
   test:
+    permissions: write-all
     runs-on: ubuntu-latest
     services:
       postgres:
@@ -21,7 +22,7 @@ jobs:
       DATABASE_URL: "postgres://rails:password@localhost:5432/rails_test"
     steps:
       - name: Checkout code
-        uses: actions/checkout@v3
+        uses: actions/checkout@v2
       # Add or replace dependency steps here
       - name: Install Ruby and gems
         uses: ruby/setup-ruby@v1
@@ -31,20 +32,9 @@ jobs:
       - name: Set up database schema
         run: bin/rails db:schema:load
       # Add or replace test runners here
-      - name: Run specs
+      - name: Run Tests
         run: bin/rspec
-
-  lint:
-    runs-on: ubuntu-latest
-    steps:
-      - name: Checkout code
-        uses: actions/checkout@v3
-      - name: Install Ruby and gems
-        uses: ruby/setup-ruby@v1
-        with:
-          bundler-cache: true
-      # Add or replace any other lints here
-      - name: Security audit application code
-        run: bin/brakeman
-      - name: Lint Ruby files
+      - name: Ruby Linter
         run: bin/rubocop --parallel
+      - name: Brakeman Scan
+        run: bin/brakeman
diff --git a/.gitignore b/.gitignore
index f84af9b..1590ec9 100644
--- a/.gitignore
+++ b/.gitignore
@@ -1,26 +1,10 @@
-# See https://help.github.com/articles/ignoring-files for more about ignoring files.
-#
-# If you find yourself ignoring temporary files generated by your text editor
-# or operating system, you probably want to add a global ignore instead:
-#   git config --global core.excludesfile '~/.gitignore_global'
-
-# Ignore bundler config.
 /.bundle
-
-# Ignore all environment files (except templates).
 /.env*
 !/.env*.erb
-
-# Ignore all logfiles and tempfiles.
+/coverage/*
 /log/*
 /tmp/*
-
-# Ignore storage (uploaded files in development and any SQLite databases).
 /storage/*
-
 /public/assets
-
-# Ignore master key for decrypting credentials and more.
 /config/master.key
-
 .byebug_history
diff --git a/.simplecov b/.simplecov
new file mode 100644
index 0000000..386ceef
--- /dev/null
+++ b/.simplecov
@@ -0,0 +1,7 @@
+# frozen_string_literal: true
+
+require 'simplecov'
+
+SimpleCov.start 'rails' do
+  minimum_coverage 95
+end
diff --git a/Gemfile b/Gemfile
index e566c39..3fac26b 100644
--- a/Gemfile
+++ b/Gemfile
@@ -21,6 +21,7 @@ group :development, :test do
 end
 
 group :development do
+  gem 'solargraph'
   gem 'web-console'
 end
 
@@ -35,5 +36,6 @@ group :test do
   gem 'rubocop-rails', require: false
   gem 'rubocop-rspec', require: false
   gem 'shoulda-matchers'
+  gem 'simplecov', require: false
   gem 'webdrivers'
 end
diff --git a/Gemfile.lock b/Gemfile.lock
index ac4f2ca..fdaf78f 100644
--- a/Gemfile.lock
+++ b/Gemfile.lock
@@ -105,7 +105,9 @@ GEM
     addressable (2.8.6)
       public_suffix (>= 2.0.2, < 6.0)
     ast (2.4.2)
+    backport (1.2.0)
     base64 (0.2.0)
+    benchmark (0.3.0)
     bigdecimal (3.1.5)
     bindex (0.8.1)
     bootsnap (1.17.0)
@@ -128,8 +130,10 @@ GEM
     crass (1.0.6)
     date (3.3.4)
     diff-lcs (1.5.0)
+    docile (1.4.0)
     drb (2.2.0)
       ruby2_keywords
+    e2mmap (0.1.0)
     erubi (1.12.0)
     factory_bot (6.4.4)
       activesupport (>= 5.0.0)
@@ -148,10 +152,15 @@ GEM
     irb (1.11.0)
       rdoc
       reline (>= 0.3.8)
+    jaro_winkler (1.5.6)
     jbuilder (2.11.5)
       actionview (>= 5.0.0)
       activesupport (>= 5.0.0)
     json (2.7.1)
+    kramdown (2.4.0)
+      rexml
+    kramdown-parser-gfm (1.1.0)
+      kramdown (~> 2.0)
     language_server-protocol (3.17.0.3)
     loofah (2.22.0)
       crass (~> 1.0.2)
@@ -212,11 +221,14 @@ GEM
       nokogiri (~> 1.14)
     rainbow (3.1.1)
     rake (13.1.0)
+    rbs (2.8.4)
     rdoc (6.6.2)
       psych (>= 4.0.0)
     regexp_parser (2.8.3)
     reline (0.4.1)
       io-console (~> 0.5)
+    reverse_markdown (2.1.1)
+      nokogiri
     rexml (3.2.6)
     rspec-core (3.12.2)
       rspec-support (~> 3.12.0)
@@ -273,6 +285,28 @@ GEM
       websocket (~> 1.0)
     shoulda-matchers (6.0.0)
       activesupport (>= 5.2.0)
+    simplecov (0.22.0)
+      docile (~> 1.1)
+      simplecov-html (~> 0.11)
+      simplecov_json_formatter (~> 0.1)
+    simplecov-html (0.12.3)
+    simplecov_json_formatter (0.1.4)
+    solargraph (0.50.0)
+      backport (~> 1.2)
+      benchmark
+      bundler (~> 2.0)
+      diff-lcs (~> 1.4)
+      e2mmap
+      jaro_winkler (~> 1.5)
+      kramdown (~> 2.3)
+      kramdown-parser-gfm (~> 1.1)
+      parser (~> 3.0)
+      rbs (~> 2.0)
+      reverse_markdown (~> 2.0)
+      rubocop (~> 1.38)
+      thor (~> 1.0)
+      tilt (~> 2.0)
+      yard (~> 0.9, >= 0.9.24)
     sprockets (4.2.1)
       concurrent-ruby (~> 1.0)
       rack (>= 2.2.4, < 4)
@@ -284,6 +318,7 @@ GEM
       railties (>= 6.0.0)
     stringio (3.1.0)
     thor (1.3.0)
+    tilt (2.3.0)
     timeout (0.4.1)
     turbo-rails (1.5.0)
       actionpack (>= 6.0.0)
@@ -308,6 +343,7 @@ GEM
     websocket-extensions (0.1.5)
     xpath (3.2.0)
       nokogiri (~> 1.8)
+    yard (0.9.34)
     zeitwerk (2.6.12)
 
 PLATFORMS
@@ -334,6 +370,8 @@ DEPENDENCIES
   rubocop-rails
   rubocop-rspec
   shoulda-matchers
+  simplecov
+  solargraph
   sprockets-rails
   stimulus-rails
   turbo-rails
diff --git a/app/channels/application_cable/channel.rb b/app/channels/application_cable/channel.rb
index 9aec230..9ca9b45 100644
--- a/app/channels/application_cable/channel.rb
+++ b/app/channels/application_cable/channel.rb
@@ -1,6 +1,8 @@
 # frozen_string_literal: true
 
+# :nocov: Remove once code is added.
 module ApplicationCable
   class Channel < ActionCable::Channel::Base
   end
 end
+# :nocov:
diff --git a/app/channels/application_cable/connection.rb b/app/channels/application_cable/connection.rb
index 8d6c2a1..305e207 100644
--- a/app/channels/application_cable/connection.rb
+++ b/app/channels/application_cable/connection.rb
@@ -1,6 +1,8 @@
 # frozen_string_literal: true
 
+# :nocov: Remove once code is added.
 module ApplicationCable
   class Connection < ActionCable::Connection::Base
   end
 end
+# :nocov:
diff --git a/app/helpers/application_helper.rb b/app/helpers/application_helper.rb
index 15b06f0..a9728ba 100644
--- a/app/helpers/application_helper.rb
+++ b/app/helpers/application_helper.rb
@@ -1,4 +1,6 @@
 # frozen_string_literal: true
 
+# :nocov: Remove once code is added.
 module ApplicationHelper
 end
+# :nocov:
diff --git a/app/helpers/categories_helper.rb b/app/helpers/categories_helper.rb
index 46512be..509dbdd 100644
--- a/app/helpers/categories_helper.rb
+++ b/app/helpers/categories_helper.rb
@@ -1,4 +1,6 @@
 # frozen_string_literal: true
 
+# :nocov: Remove once code is added.
 module CategoriesHelper
 end
+# :nocov:
diff --git a/app/helpers/statements_helper.rb b/app/helpers/statements_helper.rb
new file mode 100644
index 0000000..d41b844
--- /dev/null
+++ b/app/helpers/statements_helper.rb
@@ -0,0 +1,6 @@
+# frozen_string_literal: true
+
+# :nocov: Remove once code is added.
+module StatementsHelper
+end
+# :nocov:
diff --git a/app/helpers/transactions_helper.rb b/app/helpers/transactions_helper.rb
index 42b1f30..e219241 100644
--- a/app/helpers/transactions_helper.rb
+++ b/app/helpers/transactions_helper.rb
@@ -1,4 +1,6 @@
 # frozen_string_literal: true
 
+# :nocov: Remove once code is added.
 module TransactionsHelper
 end
+# :nocov:
diff --git a/app/jobs/application_job.rb b/app/jobs/application_job.rb
index bef3959..73b6411 100644
--- a/app/jobs/application_job.rb
+++ b/app/jobs/application_job.rb
@@ -1,5 +1,6 @@
 # frozen_string_literal: true
 
+# :nocov: Remove once code is added.
 class ApplicationJob < ActiveJob::Base
   # Automatically retry jobs that encountered a deadlock
   # retry_on ActiveRecord::Deadlocked
@@ -7,3 +8,4 @@ class ApplicationJob < ActiveJob::Base
   # Most jobs are safe to ignore if the underlying records are no longer available
   # discard_on ActiveJob::DeserializationError
 end
+# :nocov:
diff --git a/app/mailers/application_mailer.rb b/app/mailers/application_mailer.rb
index d84cb6e..5a1f583 100644
--- a/app/mailers/application_mailer.rb
+++ b/app/mailers/application_mailer.rb
@@ -1,6 +1,8 @@
 # frozen_string_literal: true
 
+# :nocov: Remove once code is added.
 class ApplicationMailer < ActionMailer::Base
   default from: 'from@example.com'
   layout 'mailer'
 end
+# :nocov:
diff --git a/bin/ci b/bin/ci
index 6dd454c..22e83b5 100755
--- a/bin/ci
+++ b/bin/ci
@@ -22,11 +22,16 @@ Dir.chdir(APP_ROOT) do
   brakeman_passed = system("bin/brakeman")
   terminal_message("Done.\n\n")
 
+  terminal_message("Checking Code Coverage...")
+  coverage_passed = system("bin/coverage")
+  terminal_message("Done.\n\n")
+
   pass_fail(ruby_tests_passed, "Ruby Tests")
   pass_fail(ruby_linting_passed, "Ruby Linter")
   pass_fail(brakeman_passed, "Brakeman Scan")
+  pass_fail(coverage_passed, "Code Coverage")
 
-  return 1 unless ruby_tests_passed && ruby_linting_passed && brakeman_passed
+  return 1 unless ruby_tests_passed && ruby_linting_passed && brakeman_passed && coverage_passed
 
   return 0
 end
diff --git a/bin/coverage b/bin/coverage
new file mode 100755
index 0000000..e6cd8bc
--- /dev/null
+++ b/bin/coverage
@@ -0,0 +1,21 @@
+#!/usr/bin/env ruby
+require 'json'
+
+MINIMUM_COVERAGE = 95
+
+coverage_report_path = "#{Dir.pwd}/coverage/.last_run.json"
+if File.exist?(coverage_report_path)
+  coverage_data = JSON.parse(File.read(coverage_report_path))
+  coverage_percentage = coverage_data['result']['line']
+
+  if coverage_percentage >= MINIMUM_COVERAGE
+    puts "🥳 Awesome coverage (#{coverage_percentage}%)!\n"
+    exit 0
+  else
+    puts "😥 Coverage insufficient (#{coverage_percentage}%).\n"
+    exit 1
+  end
+else
+  puts "Coverage report not found.\n"
+  exit 1
+end
diff --git a/spec/rails_helper.rb b/spec/rails_helper.rb
index 99ebdaf..5533447 100644
--- a/spec/rails_helper.rb
+++ b/spec/rails_helper.rb
@@ -7,6 +7,8 @@
 # Prevent database truncation if the environment is production
 abort('The Rails environment is running in production mode!') if Rails.env.production?
 require 'rspec/rails'
+require 'simplecov'
+
 # Add additional requires below this line. Rails is not loaded until this point!
 
 # Requires supporting ruby files with custom matchers and macros, etc, in