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Independent auditor presents FY2023 report; council informed of control weaknesses and procurement noncompliance
Summary
An independent auditor told the Stilwell City Council the FY2023 financial statements were materially correct but flagged material weaknesses in internal control and noncompliance with state filing and purchase-order rules, and recommended corrective actions.
An independent auditor presented the city’s FY2023 audit to the Stilwell City Council on March 4, concluding the financial statements “present fairly, in all material respects,” while identifying internal-control deficiencies.
The auditor highlighted a $1.1 million increase in net position for the year and noted about $2 million in capital additions tied largely to the new city hall. The auditor’s schedule of findings identified two principal issues: late filing of the audit with the Oklahoma State Auditor (Title 11 requires filing within six months of year-end) and failures to follow purchase‑order requirements (Title 62). The auditor said many invoices were paid without a prior purchase order and recommended the council ensure procurement follows state law and the city’s encumbrance policy.
Council members asked clarifying questions about the sample of invoices and the procurement process; staff said departments were addressing the issues and that the finance office had pulled documentation and would tighten procedures. The auditor recommended completing year‑end closing earlier (mid‑October) to allow adequate audit time and advised the council to require signatures from purchasing officers and receiving clerks before purchases took place.
The council accepted the auditor’s report and thanked the auditor for recommendations; no additional sanctions were adopted at the meeting. Council directed staff to address the procurement controls and to file the required reports promptly.
