Cole County accepts clean 2025 audit, auditor flags one internal-control deficiency

The Cole County Commission on the record accepted the county's 2025 audit after a presentation from Williams Keepers audit manager Ashley Brondell. Brondell said the auditors issued an unmodified (clean) opinion on the county's financial statements and that federal expenditures for the year exceeded $4.1 million, triggering a single-audit review.

"In our opinion, the financial statements present fairly in all material respects the financial position of the county," Brondell said. She added the audit produced an additional compliance report for major federal programs that was clean and an auditor's communication letter describing the audit process and results.

The auditors reported one significant deficiency in internal control: delayed bank reconciliations for the circuit clerk, which Brondell said are believed to be current and are expected to roll off next year. The auditors also issued a management letter with best-practice recommendations but identified no material weaknesses and reported no disagreements with management.

Commissioners asked about the single-audit threshold and were told the threshold changed to $1 million for county single-audit requirements in 2025. After discussion, a commissioner moved to accept the audit as presented by Williams Keepers; the motion was seconded and approved by voice vote. The commission also authorized signing required management representation and the publication of annual financial activities by fund, and directed staff to file the audited financial reports with the state auditor's office.

The acceptance and related signatures finalize the county's 2025 financial reporting cycle; staff said they will complete publication and submission tasks in coming days.