Boone County audit returns unmodified opinion; auditors flag three material weaknesses

Aug 1, 2025

External auditors Sikich told the Boone County Board the fiscal year ended Nov. 30, 2024, financial statements will receive an unmodified opinion. The audit found three material weaknesses — two repeated from prior years — and management provided corrective action plans.

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Boone County received an anticipated unmodified (clean) audit opinion for the fiscal year ended Nov. 30, 2024, auditors told the Boone County Board on July 31, 2025. The audit firm Sikich reported financial statements are “presented fairly in all material respects,” while also identifying three material weaknesses that county management is addressing.

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