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County audit gets clean opinion but flags school budgeting and federal‑grant procedures, auditor says
Summary
The county’s 2025 independent audit returned an unmodified (clean) opinion on the financial statements but included five state compliance findings related to school reimbursement timeliness, treasurer reconciliations, Head Start appropriation and school overspending, the auditor told supervisors.
Scott County received a clean independent opinion on its 2025 financial statements but the audit also identified several compliance issues that the board should monitor, the county’s auditor told supervisors.
"You all received an unmodified opinion," Scott Wickham, partner in charge of the audit, told the board during a presentation of the results. He said implementation of the new GASB 101 standard increased the county’s compensated‑absences liability by about $355,000 and increased the schools’ liability by about $1.3 million, an accounting change that did not affect operations.
Wickham said the single audit…
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