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County auditors report clean opinion, flag reduced MA case‑file reviews
Summary
CliftonLarsonAllen delivered draft 2024 financial results to the Goodhue County Board, reporting a clean (unmodified) opinion, stable reserves and one compliance concern tied to Medical Assistance case‑file reviews; no board action was requested.
Goodhue County received a draft audit presentation May 20 from CliftonLarsonAllen showing an unmodified ("clean") opinion on the county's 2024 financial statements and an overall stable financial position going into the 2026 budget process.
The auditors told the Board the county's unrestricted fund balance increased year over year and unassigned reserves remain above minimum policy levels. Auditor Doug Host said the county's fund balance represented about 10.18 months when combining committed, assigned and unassigned buckets, with roughly 3.2 months in the unassigned category — near the low end of commonly recommended ranges.
Auditors and county staff explained revenue shifts that affected 2024 results, including a $4.6 million drop in intergovernmental revenue tied to recognition of American Rescue Plan Act (ARPA) funds in a prior year. Tax revenues rose modestly and total expenditures increased about 1 percent; public safety costs and equipment purchases were cited as drivers. The auditors also reported the county made debt payments due in 2024 and summarized changes in compensated absences accounting required by a new standard.
Regarding internal controls and federal compliance testing, Host said most controls tested well; he noted that Goodhue County had no significant deficiencies in prior years, which he called "unusual" and positive. The auditors identified one compliance item requiring board attention: Medical Assistance (MA) program case‑file supervisory reviews were lower in 2024 than in prior years. Host said staff had already put a new process in place to increase the number of supervisory reviews, and auditors expect the issue to be resolved next year if the new process remains in place.
Finance staff and the auditor answered commissioners' questions about causes for the MA review decline, citing both a resumption of federal redeterminations and some staff turnover and certification delays in the HHS unit. No formal action was requested or taken; auditors said a final report will be issued later in the year and the presentation was intended to inform budget planning.
The Board did not take action at the meeting; staff said they will return with the final audited reports when the audit is complete.
