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Muskogee council accepts FY2024 audit with unmodified opinion, notes recurring timing findings

City of Muskogee · November 25, 2025
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Summary

City auditors gave an unmodified opinion on the City of Muskogee’s FY2023–24 financial statements, reporting net position increases and noting recurring timing findings related to component unit reporting that delay audit completion; council accepted the audit.

The City of Muskogee accepted its fiscal year 2023–24 audit prepared by Hood & Associates on Nov. 24. The auditors issued an unmodified opinion on the city’s financial statements and summarized key figures: total government‑wide assets of about $497.1 million, liabilities of about $225.2 million, and a net position of about $278.3 million as of June 30, 2024. Total primary government expenditures were reported as $78,833,004.98 and the change in net position citywide was reported as $22,597,000.

Auditor Violet Kuygendall said the audit was performed in accordance with generally accepted auditing standards and government auditing standards and that, in her opinion, the financial statements “are presented fairly in all material respects.” She identified two recurring findings related to timing delays in audit completion caused by late component‑unit reporting; those timing issues have been repeated in prior years and were discussed with council. Auditors reported compliance with major federal programs and listed ARPA and hazard mitigation grants as major programs for single‑audit purposes.

Council asked for and received clarification on key fund numbers and the reasons for the timing issues; staff said they are working with component units to reduce delay moving forward. A motion to accept the audit passed by roll call.

Vote and action: Council voted to accept the fiscal year 2023–24 audit as presented; roll call recorded unanimous approval of members present.