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Madison County auditor flags past missed payments, audit questions and outlines aggressive budget timeline
Summary
County Auditor Michelle reported FY25 cash balancing is done, detailed several past missed payments now corrected (libraries), a $6,100 penalty for taxable wage reporting, outstanding audit items for fiscal years 2021–24 and proposed a timeline beginning Nov. 1 for budget worksheets and a Nov. 11 distribution to departments.
Madison County Auditor Michelle reported to the Board of Supervisors that the office has completed cash balancing for fiscal 2025 and is transitioning toward accrual accounting ahead of the FY27 budget process.
Michelle told the board the auditor’s office discovered missed quarterly library payments that are now caught up: $11,005 to one library, $13,391 to Earlham, $11,188 to Saint Charles and one quarter for Winterset ($18,584). She said a failure to file the taxable-wage report generated $6,100 in fines that were not waived and described work to complete the indirect cost-allocation plan and a missing capital-asset depreciation schedule that she expected to finish the following day.
The auditor provided a history of audit fees for recent years and said fiscal 2023 and 2024 audits included additional work and narratives explaining the added costs; she is coordinating outstanding audit questions with the state auditor’s office. Michelle also described payroll adjustments, raises and an overpayment that will be corrected and repaid by Dec. 31.
She proposed an aggressive budget schedule: distribution of department expense summaries to departments Nov. 1, budget worksheets to departments Nov. 11 and a public hearing on Nov. 25 for any amendment. Michelle said she will continue collaborating with the treasurer and department heads to keep budget preparation on schedule.
The board discussed revenue-correction effects on taxing districts and whether corrections to tax credits will change revenue assumptions for fiscal 2026; Michelle said she would work to produce estimated revenue impacts so the board can consider whether a budget amendment will be necessary.
Supervisors asked for clarifications about outstanding state-auditor questions and the auditor said she had one outstanding question in her possession at a prior status check and was actively responding to additional inquiries. The discussion included concerns about staff access to software on onboarding/offboarding issues and a reminder to supervisors about professional conduct on social media following reports of posts targeting auditor staff.
The board later approved several related administrative resolutions (custodial staffing and the auditor’s custodial role) after discussion.
