County auditor gives Meeker County a clean opinion; board approves publishing 2024 financials

CLA signing director Kristen Houle presented the county udit and governance communications to the board and said auditors issued an unmodified (clean) opinion on Meeker County's 2024 financial statements.

Houle described two material audit adjustments related to accruals (net pension liability, OPEB, loan proceeds, transfers, and unearned revenue) and noted that CLA drafted financial statements this year; she recommended steps to reduce future adjustments. She also identified a significant deficiency involving segregation of duties in smaller departments handling cash collections and noted areas for improved documentation and review.

Because Meeker County spent more than $5.3 million in federal expenditures, the auditors conducted a federal single audit, testing ARPA and the Medicaid cluster. The auditors reported one significant deficiency for ARPA (a suspension and debarment check was missing for one of six tested transactions) and two significant deficiencies in the Medicaid testing (allowable costs and missing case file reviews for certain quarters).

Kristen summarized the county's fund‑level results, noting that governmental expenditures exceeded revenues overall by about $3.7 million (driven in part by capital projects and a remodel). The general fund ended the year with 7.8 months of fund balance; the road and bridge and human services funds were discussed in detail in the presentation.

After the presentation, Commissioner Van Ort moved and the board seconded to publish Meeker County's 2024 summary financial statements and vendor list as required by statute; the motion carried by voice vote.

Kristen and county staff said they will work on reducing audit adjustments for the next year and address the segregation‑of‑duties items where feasible.