The McLean County Board on a special evening session accepted multiple 2024 financial reports, after an external auditor delivered a clean opinion but acknowledged the county’s audited financial statements were issued later than typical.

CliftonLarsonAllen (CLA) representative Ms. Perry told the board the audit firm “issued a clean, unmodified opinion on both the financial statements and the major federal programs,” and that the firm found no reportable findings under government auditing standards or the Uniform Grant Guidance for the major federal programs it tested. The reports the board accepted on voice votes included the Popular Annual Financial Report (PAFR), the Single Audit Report for the fiscal year ended Dec. 31, 2024, and the Annual Comprehensive Financial Report (ACFAR).

The board’s acceptance came amid criticism from public speakers about delayed county financial processing. A public commenter identified as Mr. Rodriguez said, “The auditor needs to resign,” and described delayed payments to veteran organizations and other community groups. Gary Stevens, another public speaker, said he was “glad to listen to find out what is going on” regarding county finances.

Why it matters: County audits and the related reports are used by elected officials, creditors, grant administrators and the public to evaluate fiscal stewardship; Illinois rules expect counties to complete audits within a statutory timeframe (discussed in the meeting as 180 days from the fiscal-year end). Board members said the delays have impeded internal processes and public transparency and pledged to pursue procedural changes to reduce the risk of recurrence.

Details from the audit presentation: Ms. Perry described CLA’s risk-based approach and said the audit work covered cash and investments, revenues (including grant revenues), payables and accrued liabilities, pensions and OPEB, and the financial close and reporting process. CLA identified a material presentation change required by GASB 101 (compensated absences), which required restating net position at the beginning of the year and is noted in footnote 17 of the financial statements. CLA also assisted the county with accounting evaluations related to leases and subscription-based technology arrangements.

Board members emphasized the distinction between timing and findings. Member Klein summarized the audit presentation by asking whether the problems publicized on social media were substantive accounting errors or timing issues; she said, “From what I'm hearing there have been no significant issues ... it's a matter of delay.” Member Layman urged the board to both approve the reports to avoid further hardship for residents and to develop improved processes and accountability for the auditor’s office so the same delays do not recur: “we're all here tonight with the intent, to learn how and why that we got here,” Layman said.

Audit firm recommendations discussed in the meeting included clearer timelines and more regular, joint calls between county staff, the treasurer, the auditor and administration to track requested deliverables and address delays quickly. Ms. Perry told the board that CLA sets calendar timelines and that a June issuance target produces a “tight turnaround” for a county of this size, and that early, regular communication can mitigate schedule slippage.

Votes at a glance: The board approved all items listed below by voice vote (no roll-call tallies were recorded in the meeting transcript).

- Motion: Approve remote electronic attendance for members Friedrich, O'Neil and Reeves. Motion by Loeffler; second by Farley — Outcome: approved.

- Motion (Item 4A): Approve resolution to suspend the rules of the McLean County Board. Motion by Member Tompkins; second by Member Fagan — Outcome: approved.

- Motion (Item 4B): Accept and place on file the Popular Annual Financial Report (PAFR), fiscal year ended 12/31/2024. Motion by Member Burn; second by Rosemary Mendoza — Outcome: approved.

- Motion (Item 4C): Accept and place on file the Single Audit Report for the fiscal year ended 12/31/2024 (Report of Federal Awards). Motion by Member Bell; second by Member Layman — Outcome: approved.

- Motion (Item 4D): Accept and place on file the fiscal year ending 12/31/2024 audit and Annual Comprehensive Financial Report (ACFAR) prepared by CliftonLarsonAllen. Motion by Member Duffy; second by Rosemondoza — Outcome: approved.

- Motion (Item 5A): Move into closed session pursuant to the statute cited on the agenda (transcript: “5 ILCS 100 and twentytwo C 11 litigation”). Motion by Member Cline; second by Member Hansen — Outcome: approved; board entered closed session.

What wasn’t found or decided in public session: CLA reported no material internal control findings in the government auditing standards report and no findings for the major federal program tested; the board did not take any disciplinary or staffing action in public session. The meeting then moved to a closed session on a litigation matter; no public details of that matter were discussed in the portion of the transcript provided.

Community effects and next steps: Board members said they want clearer, written timelines and increased accountability for delivery of auditor materials, and they discussed operational steps (regular coordination calls and explicit deliverables) to avoid future delays. Public commenters urged personnel changes in the auditor’s office over the delayed payments to community groups. The board’s acceptance of the audit documents preserves compliance with reporting requirements while the board works on follow-up process changes and the closed-session item is addressed.