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Scottsbluff council accepts 2024 audit, hears finance report on fund shifts and sales tax
Summary
Council received an unmodified audit opinion for fiscal year ending Sept. 30, 2024, accepted the audit, and reviewed the March financial report including a shift of some debt payments to the debt service fund and midyear sales-tax performance.
The Scottsbluff City Council accepted the city—s 2024 financial audit and reviewed the March 2025 financial report at its April 21 city council meeting.
Auditor Caroline Stutzman of Bergen KDB told the council the firm issued an unmodified opinion on the city—s financial statements for the year ended Sept. 30, 2024. "The opinion we're providing is what we call an unmodified opinion at the highest level that you can receive," Stutzman said. She also flagged a common internal-control item for a city of Scottsbluff's size: "lack of segregation of duties," explaining the finding reflects overlapping responsibilities rather than a specific misstatement.
The city—s finance director, Lane (finance director), told the council staff have begun implementing recommended controls. On budget presentation and fund accounting, Lane said the city shifted certain debt-service payments out of the street/transportation fund and into the debt service fund after consulting auditors, so debt-service balances can be spent down as intended: "They're not coming out of the street fund anymore. They're going to come out of debt service so we can get that debt service money spent all the way down like it's supposed to be." The council was also told that lodging-tax receipts typically rise in summer and that sales-tax receipts were about 50% of the year-to-date budget at the midyear point.
Council discussed segregation of duties and practical steps to reduce risk without adding staff. Stutzman said the strongest mitigation is "getting another set of eyes on things whenever possible" and that fully eliminating the finding generally requires multiple people touching financial processes. City staff noted they have added approval steps in utility billing and other controls during and after the audit.
Councilmember motions to accept the audit carried; the council later received and accepted the March 2025 financial report. The audit acceptance was moved and seconded during the meeting and the motion passed. The audit and financial materials will be retained with city records and made available for public review as required by law.
