CSV input to Active Directory

I'm working on a script to update AD based on a CSV from Human Resources. It's working for the most part but I need help with 2 things.

Is it possible to get a summary of the missing/not found accounts at the end of the script? And then I'm confused on how I can make the -manager not change if the account is not found?

$userbase = import-csv \\caph-fs2\home\jacobd\desktop\userbase.csv

foreach ($name in $userbase)

  {
    $First  = $Name.FirstName
    $last   = $Name.LastName
       $user=Get-ADUser -Filter "GivenName -eq '$First' -and Surname -like '$last'" 
        if( $User )
     {

        Write-host $name.firstname $name.lastname $name.department $name.division $name.title
       ##  $User | set-aduser -department $name.department -division $name.division -title $name.title -reports {get-aduser -filter {CN -like "$name.manager"}}
     }
     else
     {
     New-Object PSObject -Property @{
             GivenName      = $First
             Surname        = $last
             SamAccountName = 'MISSING ACCOUNT!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!'
             }
     }
 
 }

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