County audit material weaknesses and timeliness
Macomb County
Summary
The county's finances look strong — pension over 100% funded, $127 million unrestricted fund balance, AAA bond rating intact — and the long-delayed single audits are finally caught up.
At a glance
- Total mentions
- 3
- Last 30 days
- 0
Discussed at 2 meetings in the last 60 days; most recently Sep 24, 2026.
Impact analysis
General fund surplus of $2 million brought unrestricted fund balance to $127 million.
All county residents who rely on sound county finances and services.
Taxpayer confidence takes a hit from the qualified opinion and the accounting lapses behind it.
Mentions & discussions (3)
Board of Commissioners - Full Board - Sep 24, 2026
The FY2025 audit came back clean (unmodified opinion) but flagged material weaknesses on late bank reconciliations and untimely books. The good news: the county is finally caught up after completing five audits in under a year.
Board of Commissioners - Joint Finance/Audit/Budget and Internal Services Committees - Sep 16, 2026
The county's finances look strong — pension over 100% funded, $127 million unrestricted fund balance, AAA bond rating intact — and the long-delayed single audits are finally caught up.
Board of Commissioners - Joint Finance/Audit/Budget and Internal Services Committees - Jan 14, 2026
The county is financially strong — AAA-plus bond rating, pension 99% funded, $125 million general fund balance — but auditors couldn't fully verify $3.9 million of income, triggering a rare qualified opinion. Auditors also flagged bank reconciliations and book closings done too late, plus invoices posted to the wrong fiscal year, all tied to the rocky Workday software transition. Fixes like quarterly closings and automated reconciliations are underway.
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