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Union County board accepts FY24 audit; auditors report unmodified opinion and no findings
Summary
The Union County Board of Commissioners voted to approve the fiscal year 2024 county audit and related reports after auditors delivered an unmodified opinion and found no material weaknesses; auditors noted advisory comments on policies and single-audit requirements tied to federal ARPA funds.
The Union County Board of Commissioners approved the county's fiscal year 2024 audit and related compliance reports after auditors presented an unmodified opinion and advisory recommendations.
The county's independent auditor told the board the annual financial report includes an "independent auditors report as an unmodified opinion," and that the county had a "positive increase in [its] net position" compared with the prior year. The audit also included reports required by government auditing standards and the single-audit framework because the county exceeded $750,000 in federal expenditures related to American Rescue Plan Act (ARPA) funds.
The auditor said the package includes six reports: the full annual financial report, communication to management, the circuit clerk's compliance audit, an alternative compliance examination for federal expenditures, and two submissions related to the state comptroller's reporting portal. The auditor noted advisory comments in the management letter on policy items such as fund balance policy, payroll approval documentation, hotel/motel tax administration and some IT-related policies, but said none rose to the level of a material weakness or significant deficiency.
The board moved to approve the audit as presented and later approved the circuit clerk's required audit materials as part of the same motion. Votes were recorded in the affirmative by Commissioners Harville, Pitts, Miller, Bierstadt and Gould.
County officials told the board they expect to complete the state data-portal submission and the electronic filing with the comptroller's office without requesting an extension.
Taken together, the reports show the county met applicable federal and state reporting requirements for the year and had no reportable instances of noncompliance in the audit opinion. Auditors provided the board with a draft set of reports and said they do not expect material changes before finalizing the documents.
Board members and staff praised county employees for their work producing a clean audit. The auditor noted this was the third consecutive year without findings in the audit package, and county officials said draft reports and electronic copies would be distributed to board members.
The board's approval authorizes auditors to finalize and submit the required electronic reports to state and federal oversight offices.
