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County auditor gives Manitowoc County a clean opinion; auditors flag human services deficit and rising debt
Summary
An external auditor reported an unmodified (clean) opinion on Manitowoc County’s 2024 financial statements, noting increases in reserves and long-term debt and a widening deficit in the human services fund.
Brian Grunewald, an external auditor with CliftonLarsonAllen, told the Manitowoc County Board the firm issued an unmodified opinion — commonly called a “clean” opinion — on the county’s 2024 comprehensive annual financial report.
Grunewald said the county’s general-fund reserves increased to about $5.6 million at year-end 2024, with unassigned general-fund balances of roughly $3.2 million. Special revenue funds totaled about $4.8 million, and the county’s opioid settlement fund held about $1.3 million at the end of 2024. Grunewald also noted $831,000 in ARPA-related interest earnings available to the county.
The nut of Grunewald’s presentation was his review of the human services fund and…
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