Pampa commission accepts 2024 financial report after auditor issues clean opinion

The Pampa City Commission on March 24 accepted the City of Pampa's 2024 Annual Comprehensive Financial Report after auditors issued an unmodified, or “clean,” opinion.

Gary, the auditor who presented the report, told commissioners the audit produced no instances of noncompliance and no material weaknesses. “We issued, what we call an unmodified or clean opinion this year that we believed everything is materially correct,” Gary said. He added the auditors also performed a Yellow Book (government auditing standards) engagement and a federal single-audit because the city reported federal expenditures above the single-audit threshold.

The auditor told the commission the city reported about $1,234,000 in coronavirus-related state and federal recovery funds this year and that the auditors examined federal expenditures (the city previously had more than $750,000 in federal expenditures in the audit period). Gary said the audit found no significant deficiencies and that “everything looked really good,” while reminding commissioners that final responsibility for the financial statements rests with the elected body.

Commissioners moved to accept the report as presented; the motion passed on a voice vote. The auditor said final copies would be submitted electronically and paper copies provided, and that the report would be posted on the city's website.

The presentation included routine auditor reminders that good internal controls and personnel are ongoing responsibilities for the commission. No commissioners asked questions during the presentation.