Village auditor flags OPEB qualification, material internal-control weakness

Oct 20, 2026

Auditor Carmen Huizinga reported a qualified opinion on government-wide activities because the village has not obtained an actuarial valuation for other post-employment benefits (OPEB), and she identified one material weakness in internal control related to year-end payables.

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The Manteno Village finance and public safety committee heard the village's annual-audit highlights from Carmen Huizinga of SKDO, who said the firm issued a qualified opinion on governmental activities because the village has not performed an actuarial study for other post-employment benefits. "We did qualify our opinion on governmental activities due to, liabilities and disclosures related to OPEB," Huizinga said while previewing the independent auditors report.

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