Kerber Rose delivered the county’s 2024 annual financial report and management letter, telling the Dunn County Committee on Administration on Aug. 14 that the firm issued an unmodified (clean) opinion on the county’s financial statements for the year ended Dec. 31, 2024.

The opinion means, the auditor said, that the statements “present fairly in all material respects” the financial position of governmental activities, business‑type activities and major funds. Auditor David Minch, who identified himself as the government audit shareholder overseeing Dunn County’s financial statement audit and federal single audit, described the county’s general fund reserves and legal margin for new general obligation debt as strong fiscal indicators.

Minch highlighted several figures: combined governmental fund balance of about $23.6 million, a general fund balance of about $19.05 million with roughly $14.5 million unassigned (about 45.4% of general fund expenditures), and net outstanding general obligation debt of roughly $26 million against an approximate statutory limit of $273 million, leaving a legal margin near $247 million.

Nut graf: The audit provides an annual independent check on the county’s financial condition; auditors reported strong reserves and low reliance on debt but identified internal control weaknesses that management is addressing and expects to improve with a forthcoming ERP system.

In the management letter, Kerber Rose listed five findings the firm classified as material weaknesses: (1) material audit adjustments required to present statements in accordance with generally accepted accounting principles (GAAP); (2) preparation of the schedule of federal and state awards and overall financial reporting (a common finding among Wisconsin municipalities, Minch said); (3) lack of segregation of duties in some finance processes; and (4) internal controls over cash because of decentralized departmental cash accounts. Minch said many findings are being addressed and likely to improve once the county’s new enterprise resource planning system is implemented.

Committee members asked clarifying questions about the statements, transfers between the general fund and the county road and bridge fund, and the human services fund surplus transfer of roughly $1.2 million to the general fund. Finance staff confirmed the general fund reduction in 2024 largely reflected planned transfers to road funds and previously budgeted amounts recorded in 2024.

After the presentation, Supervisor Vogel moved to approve the 2024 audit and Supervisor Bachand seconded. Chair Hedlund called the vote; the motion carried.

Ending: Auditors offered to answer follow‑up questions via the county manager. The committee will receive subsequent updates as management works through the audit adjustments and internal control items noted in the management letter.