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Eau Claire County board accepts 2024 audit after split vote
Summary
The Eau Claire County Board of Supervisors voted to accept the county's 2024 financial audit, receiving an unmodified opinion from auditors but drawing objections from several supervisors over internal controls and an unexplained $3 million overage in Health and Human Services.
The Eau Claire County Board of Supervisors voted to accept the county's 2024 audit on Sept. 16 after hearing a presentation from CliftonLarsonAllen auditor Dan Carlson and a period of questioning from supervisors.
CliftonLarsonAllen presented an audit summary that included an unmodified audit opinion, a reduction in general fund cash and investments from about $17.2 million to $11.2 million, and the adoption of a new GASB accounting standard affecting compensated absences. "The county receives an unmodified audit opinion," Dan Carlson said, adding the audit found no material adjustments and no instances of noncompliance with laws, regulations, grants or contracts identified in the work he described.
The audit acceptance was contested on the floor. Supervisor Polstead pressed auditors and staff on internal controls after raising concern about an apparent budget overage in the Department of Health and Human Services. "How can we have good internal controls when $3,000,000 that exceeded budget can go out without county board approval?" Polstead asked, arguing the overage was not identified in the audit work and saying she would vote against accepting the audit.
Carlson responded that the audit is a financial statement audit and not designed to detect every possible management or approval deficiency. He also noted limited segregation of duties as an internal control observation that appears commonly across similar governments. Administrator Johnson and auditing staff discussed that the general fund had borrowed money to cover Health and Human Services and highway department needs, which contributed to shifts in the balance sheet.
A motion to accept the 2024 audit was made by Supervisor Schmier and seconded by Supervisor Beckfield. Supervisor Eichle announced, "I will vote no." The final tally announced in the meeting was 23 yes and 5 no, and the board accepted the audit.
The board asked follow-up questions about maintaining bond ratings and the potential steps to preserve creditworthiness; Carlson advised those questions be directed to the county's financial advisor. The board also directed staff to continue work on budget and internal-control topics during upcoming finance and budget meetings.
The vote completed the auditors' scheduled presentation and moved the meeting on to other agenda items.
