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Auditor gives Polk County a clean opinion; board reviews 2025 budget priorities
Summary
CliftonLarsonAllen delivered an unmodified audit opinion for Polk County's 2023 financials, identified two recurring internal control issues, and county staff previewed draft 2025 budget priorities including public safety, broadband and possible bonding to keep the levy flat.
CliftonLarsonAllen principal Jonathan Sherwood told the Polk County Board the firm issued an unmodified (clean) opinion on the county’s 2023 financial statements and found no compliance exceptions in the federal programs CLA tested.
Sherwood said there were two recurring internal control findings: proposed material audit adjustments that the auditor recommended to align financial statements with accounting standards, and limited segregation of duties in some departments where one or two people handle receipts, deposits and checks. He characterized both findings as common for counties Polk County's size and said they do not rise to the level of requiring structural overhaul: "These are very common for organizations Polk County size," he said.
On fund balance, Sherwood noted the county’s unassigned general fund balance shown in the summary is strong (the summary cited roughly 86.3% of general fund expenditures), and cautioned that fund balances include restricted and committed components that are not available for general use. He also reported the Golden Age Manor nursing home operated at a net loss of $147,000 in 2023 on an accounting basis but was cash‑flow positive once non‑cash items were considered.
During questions, a supervisor asked about the ADRC fund; staff confirmed the ADRC balance (~$600,980 in the summary) is restricted to ADRC activity. The same supervisor raised that Polk County maintains a waiting list for Meals on Wheels for eligible elderly and disabled residents and asked staff to explore options to increase funding.
County administration then delivered a 2025 budget preview, listing priorities — public safety (additional patrol positions, replacement squads), broadband expansion, parks and trails projects, housing grant activity, and capital projects. The administrator said bonding capacity in the draft budget is estimated between $1.7 million and $2.2 million and recommended bonding as a way to preserve fund balance while addressing capital needs; a proposed recycling center special charge will go to committee in October with a public hearing and a vote expected in November.
Board members were urged to review the draft budget book in October; further committee review and formal actions (including any bonding resolutions and a public hearing) are scheduled ahead of a final vote in November.
