Grand Forks County receives clean audit; jail expansion shows heavy 2024 spending

Grand Forks County received an unmodified (clean) audit opinion from the county’s external auditors, who told the commission the financial statements fairly present the county’s position under generally accepted accounting principles.

Key financial takeaways: Auditor highlighted the county’s primary government net position ($102,812,080), and noted component units — Water Resource District (~$19.5 million) and Fair Association (~$351,000). The jail expansion fund had significant capital spending in 2024 (about $21.5 million) with some debt proceeds expected to offset the activity in 2025; the general fund ended the year about $709,508 lower than projected. Special revenue funds were up about $2.6 million overall, driven by grant flows.

Compliance and internal controls: The auditors reported an unmodified opinion on testing of coronavirus state and local fiscal recovery funds (no findings) but identified three repeat findings overall: (1) material adjusting journal entries made during the audit process, and (2)-(3) separation-of-duties weaknesses in the Water Resource District requiring auditor adjustments. The auditor said the firm discussed water-district internal-control remedies with that board.

Quote: "We issued an unmodified opinion... it's considered a good or clean opinion that the financial statements are fairly stated," the auditor told commissioners, noting timely cooperation from county finance staff.

What comes next: Commissioners thanked the auditor for the concise presentation. Staff and commissioners discussed the jail expansion fund timing and anticipated additional debt proceeds in 2025 to clear the temporary deficit; commissioners asked staff to follow up on any items requiring policy or operational changes.