City of Manchester, NH: Single Audit Reports and Findings
City of Manchester, NH's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted August 18, 2026; the auditor observed on that filing is CliftonLarsonAllen LLP. It reported 7 findings, including a material weakness. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; City of Manchester, NH is recorded in MANCHESTER, New Hampshire under EIN 026000517, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $23,330,480 | $750,000 | CliftonLarsonAllen LLP | Unmodified | 7 | MW / SD | 2025-06-GSAFAC-0000426102 |
| 2024 | 2024-06-30 | $41,733,358 | $750,000 | CBIZ CPAs P.C. | Unmodified | 4 | MW / SD | 2024-06-GSAFAC-0000378644 |
| 2023 | 2023-06-30 | $55,487,611 | $750,000 | Marcum LLP | Unmodified | 0 | — | 2023-06-GSAFAC-0000041165 |
| 2022 | 2022-06-30 | $47,605,444 | $750,000 | Melanson Heath | Unmodified | 0 | — | 2022-06-CENSUS-0000193911 |
| 2021 | 2021-06-30 | $28,046,860 | $750,000 | Melanson Heath | Unmodified | 0 | — | 2021-06-CENSUS-0000193911 |
| 2020 | 2020-06-30 | $28,566,836 | $750,000 | Melanson Heath | Unmodified | 0 | — | 2020-06-CENSUS-0000193911 |
| 2019 | 2019-06-30 | $12,870,266 | $750,000 | Melanson Heath | Unmodified | 1 | — | 2019-06-CENSUS-0000193911 |
| 2018 | 2018-06-30 | $15,213,059 | $750,000 | Melanson Heath | Unmodified | 0 | — | 2018-06-CENSUS-0000193911 |
| 2017 | 2017-06-30 | $14,956,316 | $750,000 | Melanson Heath | Unmodified | 1 | — | 2017-06-CENSUS-0000193911 |
| 2016 | 2016-06-30 | $20,849,039 | $750,000 | Melanson Heath | Unmodified | 0 | — | 2016-06-CENSUS-0000193911 |
When is the next single audit due?
If City of Manchester, NH is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $7,880,177 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $2,632,183 | No |
| 93.224 | HEALTH CENTER PROGRAM | $1,821,106 | No |
| 14.905 | LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM | $1,798,284 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $1,320,928 | Yes |
| 20.933 | NATIONAL INFRASTRUCTURE INVESTMENTS | $1,007,998 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $737,188 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $578,309 | Yes |
| 10.727 | INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM | $516,063 | No |
| 14.913 | HEALTHY HOMES PRODUCTION PROGRAM | $416,078 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $370,515 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $351,558 | Yes |
| 97.083 | STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) | $349,709 | No |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $315,105 | Yes |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $277,315 | No |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $227,334 | Yes |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $218,088 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $191,940 | No |
| 16.922 | EQUITABLE SHARING PROGRAM | $184,027 | No |
| 20.930 | PAYMENTS FOR SMALL COMMUNITY AIR SERVICE DEVELOPMENT | $182,366 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $169,830 | No |
| 16.839 | STOP SCHOOL VIOLENCE | $165,350 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $161,963 | No |
| 93.940 | HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED | $114,560 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $103,506 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-007 | Reporting (L) | Significant deficiency | No |
| 2025-008 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-009 | Equipment and real property management (F) | Significant deficiency | No |
| 2025-010 | Procurement and suspension and debarment (I) | Material weakness | Yes |
| 2025-011 | Procurement and suspension and debarment (I) | Material weakness | No |
| 2025-012 | Reporting (L) | Material weakness | No |
| 2025-013 | Subrecipient monitoring (M) | Material weakness | No |
Read next
- CPA firms that audit New Hampshire nonprofits
- New Hampshire single audit statistics
- New Hampshire nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits City of Manchester, NH now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “City of Manchester, NH, New Hampshire Single Audit FY2025.” https://getauditradar.com/single-audits/nh/city-of-manchester-nh-026000517/. Data as of 2026-11-06.

