Cole County commission accepts clean 2025 audit; one internal-control deficiency noted

Cole County commissioners on July 1 accepted the county's 2025 audit after auditors from Williams Keepers presented a summary report that included an unmodified (clean) opinion on the financial statements and a single-audit triggered by federal expenditures exceeding $1 million.

"In our opinion, the financial statements present fairly, in all material respects, the financial position of the county as of December 31, 2025," Ashley Brondell, audit manager at Williams Keepers, told the commission. She said federal expenditures for the year were just over $4.1 million, which required additional single-audit procedures and two additional reports: one on internal control and compliance related to financial reporting (where the auditors noted one significant deficiency) and one on internal control and compliance for major federal programs (which was clean).

The stated significant deficiency related to the circuit clerk's bank reconciliations not being completed timely; the auditors said the reconciliations are caught up currently and that the issue was consistent with the prior year but expected to roll off next year. Brondell also noted new Governmental Accounting Standards Board (GASB) reporting standards that the county will need to implement in coming years.

A commissioner moved to accept the audit as presented by Williams Keepers; the motion was seconded and approved. The commission also authorized signing the management representation letter and directed staff to publish the required financial activity disclosures in the local newspaper and submit audited financial reports to the state auditor's office.

Commissioners thanked audit staff and county personnel for the work on the audit.