Auditors from CLA presented Meeker County’s 2024 audit and delivered an unmodified (clean) opinion on the county’s financial statements, according to the county’s finance director and the CLA signing director.

CLA identified two items categorized as material weaknesses: material audit adjustments that were posted to the county’s financials (accruals, net pension liability, OPEB, loan proceeds, transfers and unearned revenue were among the specific adjustments) and aspects of the financial reporting process (CLA currently prepares draft financial statements and recommended an internal review process). CLA also reported a significant deficiency related to segregation of duties in smaller county offices, particularly over cash collections; auditors described this as common for counties the size of Meeker and suggested documentation and compensating controls.

In the federal single audit, CLA said Meeker County spent just over $5.3 million in federal awards and tested ARPA (Coronavirus State and Local Fiscal Recovery Funds) and the Medicaid cluster (medical assistance). For ARPA, auditors found one contract lacked a documented suspension and debarment check before contract execution (the check was done after). For the Medicaid cluster, auditors reported two significant deficiencies: inaccuracies in employee listings for social‑service random moment studies (allowable costs) and missing casefile eligibility reviews for certain quarters.

County staff and auditors discussed financial highlights: increased capital outlay in 2024 (driven by changes in reporting category for capital projects plus a county remodel), general‑fund revenues and expenditures, months of fund balance (6.4 months at year end), and note items like compensated absences increasing due to GASB Statement 101 implementation. CLA also discussed upcoming GASB changes that will affect reporting in future audits.

Following the presentation, the board approved a motion to publish the county’s 2024 summary financial statements and vendor list as required by statute.

Provenance: CLA’s presentation and the board’s subsequent motion to publish appear in the meeting packet and were presented on the record; transcript excerpts include the CLA signing director’s summary of the opinion and the board motion to publish.