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Knox County audit receives 'clean' opinion but flags internal control gaps
Summary
WIPFLI presented a clean (unmodified) audit opinion for Knox County but flagged two internal control issues: a Circuit Clerk trial balance discrepancy and department accounts not appearing in the county accounting system. Auditors urged improved reporting, timely deposits and monitoring of $1.3 million in accrued leave.
Matt Schueler, a partner with WIPFLI, presented Knox County's annual audit to the County Board and said the county received a "Clean" unmodified grade on the financial statements and a clean opinion on Uniform Guidance.
Schueler identified two internal control findings: the Circuit Clerk's trial balance "not balancing properly with the change in their system" and some departmental accounts not flowing into the county's central accounting software. He recommended timely deposits within seven days, monitoring $1.3 million in accrued compensated absences, and that transfers of Social Security and IMRF investment earnings be reviewed by the board. Schueler also reported county cash of about $56.2 million and FY25 federal expenditures of $4,721,771.
Board members asked follow-up questions. Member Tracy Robertson confirmed whether the prior-year issues had been resolved; Schueler replied some advice comments were corrected but the two cited findings remained. Member Pamela Davidson asked whether funds were reaching the proper office and Schueler said cash was being deposited locally but not always reported centrally, which creates risk and limits the board's month-to-month visibility.
The presentation closed with auditors noting no compliance findings on the Circuit Clerk audit of fees and fines and no findings under Department of Corrections compliance work. The board voted to accept the annual audit as presented.
