External auditor issues clean opinion, flags recurring internal‑control items for St. Croix County

CliftonLarsonAllen Principal Jonathan Sherwood told the St. Croix County Administration Committee that the firm had issued an unmodified, or "clean," opinion on the county's 2025 financial statements and single audit. He said the firm found no compliance findings on major federal or state programs but reported two recurring items in the internal control letter: material audit adjustments and limited segregation of duties in smaller operations.

Sherwood highlighted a new lease‑receivable addition of $1,800,000 related to facility leases (including USDA space and Department of Corrections occupancy) and said the county's unassigned fund balance equates to about 49.6% of general fund expenditures, which he characterized as a strong reserve position. "We issue... an unmodified or a clean opinion," Sherwood said, adding the audit supports reliance on the financials for internal and external decision‑making. The committee received the report as informational; no formal action was required.