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Brown County accepts 2024 closing audit; auditor flags reconciliation and reporting errors

Brown County Commission · December 10, 2025
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Summary

The Department of Legislative Audit presented the county’s 2024 closing audit, noting a material internal‑control comment about sheriff’s office reconciliations, significant annual report preparation errors resulting in 18 adjustments, and an unassigned fund balance overstated by about $4,000,000; the commission voted to accept the audit.

The Department of Legislative Audit presented Brown County’s fiscal 2024 closing audit and the commission voted to accept the report.

Katie Ingram, representing the auditors, told the commission the report contained a material internal control comment citing the sheriff’s office for not reconciling accounts and for untimely remittance of payments. She also said internal controls for annual report preparation resulted in significant errors requiring 18 adjustments, most of which were reclassifications. "The unassigned balance was over by approximately $4,000,000," Ingram said, and she described that amount as the result of funds being assigned to various project or road and bridge accounts in subsequent reporting.

Commissioners asked questions and requested follow‑up; staff indicated responses to the audit comments will be included with the audit report. A motion to accept the 2024 closing audit was made and approved by voice vote.