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Kane County auditors give 2024 books an unmodified opinion, flag internal-control and compliance issues
Summary
Independent auditors issued a clean (unmodified) opinion on Kane County's 2024 financial statements but reported a significant internal-control deficiency in the county's travel council revenue procedures and a state-compliance finding that budget reviews were not consistently documented quarterly.
Auditors from Kimball Roberts told the Kane County Commission on Sept. 16 that the county's 2024 financial statements fairly present the county's financial position and results of operations in accordance with U.S. generally accepted accounting principles. "In our opinion, the accounting financial statements present fairly in all material respects," the auditors read during the presentation.
The independent review was dated May 28, 2025. Auditors noted they did not audit several component units — including the county hospital and two special service districts — and relied on reports from other auditors for those entities.
Partner Rick Roberts described one significant deficiency related to internal controls over a county travel council: revenue from certain tourism-related events and promotions could not be fully reconciled with deposits and expenditures in the general ledger, and supporting documentation for some transactions was missing or insufficient. The auditors recommended establishing standardized cash-handling procedures, deposit reconciliations and management oversight to ensure public funds are properly accounted for under Utah Code 17-15-303 and Utah Administrative Code R123-5.
Roberts also reported a state-compliance finding that the governing board had not consistently documented quarterly reviews of budget-to-actual financial reports, as required under Utah Code 17B-1-6393 (uniform fiscal procedures). The auditors recommended formalizing a process to prepare and document quarterly budget reviews and training board members on their fiscal responsibilities.
On federal programs, the auditors said the county's single-audit testing found no material weaknesses or significant deficiencies for the sampled federal awards and issued an unmodified opinion for the federal programs tested.
Commissioners thanked auditors and staff; no formal vote was necessary on the presentation. Auditor recommendations will be addressed in follow-up items and by county staff as part of normal compliance procedures.
