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Manhattan accepts 2024 audit; auditors give unmodified opinion, report two federal‑award findings
Summary
City finance staff presented the 2024 audit. Independent auditors issued unmodified opinions on the financial statements and on federal awards; the single audit disclosed two findings related to COVID‑era federal expenditures (suspension/debarment documentation and procurement consultant documentation). The commission accepted the audit 5–0.
The Manhattan City Commission on Oct. 21 accepted the city’s 2024 audit after a presentation by Director of Finance Rena Veil and comments from Municipal Audit Board Chair Dr. Eric Higgins.
Veil told commissioners the independent auditor issued an unmodified (clean) opinion on the basic financial statements and on the schedule of expenditures of federal awards. City staff noted the audit included the basic financial statements and supplemental reports; the annual comprehensive financial report (ACFR) statistical section was not included because the statistical section remained incomplete for 2023 and 2024.
The auditors reported two findings tied to federal award requirements and COVID funds. Staff described the findings as: (1) documentation of suspension and debarment checks for contractors — some department files lacked readily accessible documentation confirming contractors were not suspended or debarred for federal procurement; and (2) procurement documentation related to use of a consultant (GFOA) during the city’s financial software replacement process — staff did not obtain preapproval to use a single‑source consultant as required for certain procurement rules. Management provided corrective action plans for both findings.
Veil said the city had roughly $8.8 million in federal expenditures for 2024, and about 49 percent of that related to COVID funds. She outlined steps to strengthen internal controls, centralize grant recordkeeping and coordinate an earlier audit timeline with consultants to address transitions to new financial software. Municipal Audit Board Chair Dr. Eric Higgins praised staff work and said the new financial software should improve controls.
After questions and clarification from commissioners, the commission voted 5–0 to accept the audit report and the accompanying management responses.
