Black Hawk County, IA – CliftonLarsonAllen LLP has completed an audit of Black Hawk County’s financial condition for the year ended June 30, 2025.
Finance Director Michelle Weidner presented the completed audit during Tuesday’s Board of Supervisors meeting, noting that for a second year in a row, there were no findings, including in general financial operations, the administration of federal grants and in a review of 11 Iowa State Compliance Areas.
Board acceptance is the final step of the six-month audit process that spans 12-18 months of county financial transactions. Doug Host of CliftonLarsonAllen LLP presented the preliminary audit results to the Board of Supervisors last month. During his presentation, Host recognized Black Hawk County for a clean, unmodified audit opinion—the highest level of assurance issued by independent auditors. He also commended county staff for their cooperation and responsiveness throughout the audit process, noting there were no delays, issues, or disagreements. Host recognized staff for no audit findings, which is a rare accomplishment in his auditing experience.
Weidner said the audit results reflect a history of strong stewardship across county operations. “The audit confirms that Black Hawk County remains on solid financial footing. The Board of Supervisors and staff in every department were diligent in managing public funds and meeting all federal and state requirements. We appreciate their commitment and are encouraged by the results of the review. We believe citizens can be confident that their tax funds are being managed responsibly.”
Additional highlights from the audit include:
- Black Hawk County had governmental revenues of $74,619,063, total expenditures of $77,553,998 and total other financing sources/uses of $6,600,957.
- A healthy fund balance: It is recommended that counties have at least 50% of expenditures in reserves. Black Hawk County has 56% in general fund reserves.
- A review of the federal grant programs resulted in no findings.
A copy of the audit report is available for review on the Black Hawk County website. It will also be filed with the BHC Auditor’s office and on the Iowa Auditor of State website.
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