Manchester MC – Outstanding 2023/2024 Financial Statement

Auditor General's Findings

The 2023/2024 Auditor General’s Annual Report (subsection 3.2.277, Table 25) found that, as at the report’s December 2024 cutoff, the Manchester Municipal Corporation failed to submit its 2023/2024 financial statements as required by the Local Government (Financing and Financial Management) Act.

Up to the time of the report, the corporation also failed to respond to the Auditor General Department (AuGD).

Permanent Secretary (current): Marsha Henry-Martin

Breach Category: Resource Management

Permanent Secretary (at breach): Marsha Henry-Martin

Breach Type: Failure to Submit Financial Reports On Time

Status: Progressing

Last Assessed: July 14, 2026

Year Reported: 2024

Year Resolved:

JAMP Update

The Manchester Municipal Corporation responded to JAMP on June 24, 2025, stating that its 2023/2024 financial statements had been submitted and were undergoing audit by the Auditor General’s Department (AuGD).

In its communication to the AuGD, the Corporation acknowledged that it was unable to provide sufficient documentary evidence to fully support several account balances. However, management assessed that the uncorrected misstatements were not material to the financial statements as a whole.

Management further confirmed that it had disclosed to the auditors all known instances of fraud or suspected fraud, as well as all known or suspected cases of non-compliance with applicable laws and regulations.

For more details, see ATI response below.