Kenosha Board of Water Commission accepts clean 2024 audit; approves minutes and disbursements

The Kenosha Board of Water Commission on July 14 voted to receive and file the utility’s 2024 financial audit and approved routine business including the minutes from the June 23 meeting and disbursements for June 2025.

Shannon, signing director at CliftonLarsonAllen LLP, presented the audit and told the commission, “I did issue an unmodified opinion on the financial statements,” a statement the firm said indicates the statements are free of material misstatement and are presented in accordance with generally accepted accounting principles. The auditor reported no material weaknesses, no significant deficiencies and no audit adjustments.

The audit presentation summarized the firm’s risk‑based audit approach, noted large estimates tied to pension and other post‑employment benefits, and highlighted that the commission adopted GASB Statement 101 during the year to change presentation of compensated absences (sick and vacation accruals). The auditor also described multi‑year visualizations of revenue and expenditure trends and noted nonoperating revenues included investment income and lead service line grant receipts.

Commission members moved and seconded approval of the June 23 minutes and the June disbursements; both motions were approved by voice vote. After the audit presentation, a motion to receive and file the 2024 financial audit was moved, seconded and approved by voice vote.

Commissioners and staff welcomed Angela, the utility’s new business services director, who the meeting record notes joined after the retirement of the prior director, Todd, earlier in the year. Commissioners praised the work of the utility’s business services staff for producing consistent reporting that supported the auditor’s clean opinion.

The meeting closed after a routine adjournment vote.