The Shelby County Board convened a special meeting to review and accept the draft audit for 2023. The auditor’s letter included specific acknowledgments directed at county staff, particularly the finance department.
“We wish to express our gratitude to the County Board and staff (in particular the Finance Department) of the Shelby County, Illinois for their valuable cooperation throughout the audit engagement,” stated the auditor in their letter.
A similar sentiment was echoed in the management letter: “We commend the finance department for the well-prepared audit package and we appreciate the courtesy and assistance given to us by the entire County staff.”
These comments highlight positive recognition from auditors toward the treasurer’s office, contrasting with recent political criticism directed at that office. During public comment at this meeting, remarks were aimed at the county treasurer, who has previously raised concerns about financial practices within Shelby County.
The management letter also identified ongoing issues related to off-balance sheet accounts. The auditors noted: “During our current year-end audit procedures, we noted that the County had certain funds and accounts that were not consistently recorded, monitored, or reconciled within the County’s ERP system. Historically, these accounts have been maintained or reconciled by the department heads for the necessary fund and accounts, rather than being recorded by the appropriate departments throughout the year. The decentralized approach of assigning reconciliation responsibilities to the appropriate department increases the risk of errors or omissions of the County’s financial records. It also limits the County’s ability to monitor financial activity and may delay identification and correction of such discrepancies.”
To address these issues, auditors recommended: “We recommend that the County establish internal control procedures to ensure that all accounts are regularly recorded, monitored, and reconciled by the County Treasurer’s office. This includes assigning responsibility for each account, implementing a reconciliation schedule, and maintaining adequate documentation to support account balances. Strengthening internal oversight will enhance accuracy and reliability of the County’s financial reporting.”
Edgar County Watchdogs is an organization focused on enhancing oversight of local government entities through accessible public information and document-based journalism. Its members include individuals affiliated with professional organizations such as Investigative Reporters and Editors as well as notable figures like John Kraft and Kirk Allen among its editors. The group covers issues across Illinois with a mission centered on accountability, truth, transparency in governance, and relies primarily on small individual donations for support (source).
A copy of Shelby County’s annual financial report is available online along with video coverage of this board meeting.
