#AuditCompliance

citizenportal.ai

Auditor flags cash-reconciliation and legacy budgeting errors that leave a mid-year shortfall

Kerber Rose presented an unmodified 2025 audit but flagged repeat control weaknesses (material adjustments, lack of segregation of duties, late cash reconciliations); county finance staff said legacy budgeting errors and mixing capital/operating items produced a corrected shortfall that will require targeted cuts or levy adjustments.

citizenportal.ai

Board acknowledges $75,000 payment and $1.81 million in federal reimbursements routed through district to Sewer Authority Midcoast

Staff reported another check of more than $75,000 routed through the district to Sewer Authority Midcoast for an electrical system relocation project and an accumulated federal-reimbursement total to SAM of $1,809,009.76; staff noted single-audit requirements and accounting procedures to track pass-through funds.

citizenportal.ai

County audit shows clean opinion, $7.7M net position increase and 30% reserve

Kenosha County’s 2025 audit received a clean opinion from CliftonLarsonAllen; auditors found no control or compliance findings. The county’s net position rose about $7.71 million and the general fund ended the year at roughly 30.5% of expenditures, though governmental activities showed a year-to-year operating deficit tied to prior grant spending.

citizenportal.ai

Mayor warns FY2024 audit delay could stall bonds and infrastructure plans

The mayor told council the FY2024 audit faces a likely two-month delay and said lenders and grantors require the completed audit before the city can pursue bonds or loans; he highlighted a bank executive’s favorable review of the city’s infrastructure plan.

citizenportal.ai

City auditors issue clean FY2025 opinion but flag late state filing

Malden Jenkins delivered an unmodified opinion on the city's FY2025 financial statements but identified one finding for late submission to the state, which the auditor linked to finance-department turnover and recommended internal controls improvements.

citizenportal.ai

City auditors give Lawrence a clean opinion but flag material OPEB restatement

Independent auditors CBIZ issued an unmodified (clean) opinion on Lawrence's FY2025 financial statements and tested major federal programs, but identified one material weakness tied to an OPEB actuarial error that required restating 2024 balances.

citizenportal.ai

Butts County remains "high risk" after FY24 audit; two recurring findings cited

The Department of Audits told the Butts County Board the districts high‑risk designation is based on two recurring findings: accounts receivable/revenue recognition issues in the financial statements and a federal special-education procurement finding involving suspension/debarment checks. The district has submitted a corrective action plan.

citizenportal.ai

External auditors issue clean opinion; district must file plan after cafeteria fund exceeds state threshold

External auditors told the Amherst Central School District board they will issue a clean, unmodified opinion on the districts financial statements, and reported the cafeteria (school-lunch) fund exceeds New York State thresholds, requiring a state plan to spend down the excess.

citizenportal.ai

Council approves bridge-loan ordinance to cover PENNVEST upfront costs, members warn about audit timing

Council adopted Ordinance 2026-016 authorizing a bridge loan to cover upfront costs pending PENNVEST reimbursement; members and staff warned the loan approval may hinge on audited financial statements that must be current within an 18-month window.

citizenportal.ai

Auditor gives Bedford a clean FY25 opinion but flags two federal-grant documentation items

CliftonLarsonAllen delivered an unmodified (clean) opinion on the town’s FY25 financial statements, noting healthy fund-balance and debt ratios; the single-audit review produced two documentation findings (time-and-effort certifications for special-education payroll and missing ARPA vendor debarment verification) described as documentation issues with corrective actions underway.

citizenportal.ai

Auditor issues clean opinion; county reserves well above policy

CLA auditor Jonathan Sherwood presented an unmodified (clean) opinion on county financial statements, reported no federal/state compliance findings, noted two repeat material weaknesses (audit adjustments and limited segregation of duties in small departments), and said St. Croix County's general-fund reserves are about 49.6%—well above the county's internal 35% policy.

citizenportal.ai

State Auditor: Minneapolis and Park Board receive clean opinions; city report lists four findings

The Office of the State Auditor issued unmodified (clean) financial-statement opinions for the city of Minneapolis and the Minneapolis Park and Recreation Board for the year ended 12/31/2025, while the city’s management and compliance report included four findings covering service-organization controls, federal-award reporting (CDBG), and prompt payment of invoices.