Baker Tilly presented the county's fiscal year 2024 audited financial statements to the DuPage County Finance Committee on Aug. 12, 2025, issuing an unmodified opinion while also identifying a $4,114,000 material audit adjustment tied to grant receivables and noting weaknesses in procurement controls in the clerk's office.
The auditor said the adjustment involved an overstatement of revenue and an understatement of expense related to grant receivables; Baker Tilly also reported an internal-control finding connected to loans receivable and included management's response in its reporting and insights letter. The firm completed the single-audit of federal awards and reported other nonfinancial items required by auditing standards.
Why it matters: the audit identifies an adjustment large enough to be reported as material and raises procurement control issues in an elected office. Those weaknesses affect how the county documents and preauthorizes purchases, especially for state- and federally funded grants that have strict bidding and vendor-selection rules.
Baker Tilly's presenter described the audit deliverables and the letter of insights required under auditing standards, including the single-audit and disclosures of non-audit services Baker Tilly provided. The auditors noted one accounting-policy adoption (GASB 100) affected presentation and that immaterial prior-year differences existed but were not restated. The firm said management promptly adjusted once the issues were identified.
Member Cahill, vice chair of the finance committee, identified the largest adjustment as a $4,114,000 miscalculation of grant receivables and said finance moved the responsible senior accountant from the Community Services Department to the Finance Department to strengthen supervision. Cahill warned of broader risk, saying, “We as a county are at risk,” and emphasized the need for compliance with documented procurement procedures for grant-funded projects.
Committee members noted that 31 of roughly 50 outstanding bills submitted to the clerk’s office had been disapproved for missing paperwork, and the finance chair said bills remain outstanding dating from April through August. The chair signaled the committee will evaluate options to gain compliance from the clerk’s office, including the possibility of a focused forensic audit; those options will be brought back to the board for discussion and a consensus decision.
Several board members pressed that procurement and preauthorization procedures must meet county, state and federal requirements for grant-funded work. Baker Tilly recommended that elected officials and county departments adhere to documented procurement procedures and preauthorization of expenses.
The auditor's letter also referenced an IMRF actuarial variance and other routine audit matters. Management representation letters and responses to the auditor's internal-control comments were included in the audit package and were described during the presentation.
Next steps: the finance committee asked staff to compile additional information, including legal fees associated with ongoing litigation tied to the clerk's office, and said it will return to the board with options to address the audit findings and control weaknesses.
For clarity: the auditor's opinion covered the county financial statements presented but did not cover the DuPage Airport Authority component unit, which was audited by other auditors.