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Independent auditors give Muskogee unmodified opinion but flag late filings, civic center controls
Summary
Hood & Associates presented the City of Muskogee’s fiscal year ended June 30, 2023 audit to the City Council, reporting an unmodified opinion on financial statements but noting repeat findings on late financial reporting and a control weakness over civic center revenue records.
Violet Kuykendahl, audit partner at Hood & Associates, told the City Council on June 23 that the firm issued an unmodified opinion on the city’s FY2023 financial statements but identified reportable findings required under government auditing standards.
“In our opinion, your financial statements are presented fairly in all of internal respects as of that date,” Kuykendahl said during the audit presentation.
Kuykendahl summarized government‑wide totals the audit reported: total assets of about $401,352,000 and a net position of about $255,674,000 as of June 30, 2023. The audit showed total governmental‑wide expenditures of $73,000,175, charges for services of $38,000,522, operating grants of $8,000,968, capital grants of $2,000,863 and general revenues of $44,454,000, producing a total change in net position of $21,633,000 for fiscal 2023.
The auditors identified two primary findings that were not material weaknesses but required reporting. The first, a recurring item, related to delayed preparation and filing of the city’s financial statements and insufficient monitoring and implementation of internal controls to ensure timely reporting. The auditors recommended the city evaluate options to meet statutory and filing deadlines.
The second finding involved internal controls over the civic center: auditors said staff could not provide supporting documentation to substantiate all rental, concession and bar revenues for events, and the city lacked event calendars or other records the auditors could use to verify amounts. The audit recommended management develop controls to ensure civic center activity and receipts are recorded and supported in a timely manner.
Kuykendahl also noted late filings to the Oklahoma State Auditor and Inspector and late submission of the single‑audit data collection form to the Federal Audit Clearinghouse; she said those deadlines were missed while the city worked to catch up on overdue audits.
Council voted to accept the audit. The roll call recorded one no vote from Councilmember Jamie Stout and affirmative votes from other members.
