March 3, 2026 Shelby County Special Board Meeting

The Shelby County, Illinois Special Board Meeting held on March 3, 2026, primarily focused on the presentation and approval of the fiscal year 2023 audit report by Lauterbach and Amen, represented by Mr. Brad Porter. The audit presentation highlighted the transition to a new auditor, the issuance of an unmodified (clean) opinion for fiscal year 2023, and an increase in the county's general fund balance. Key audit findings included recommendations for establishing formal policy and procedure manuals, improving grant administration processes, addressing off-balance sheet accounts, and ensuring timely audit issuance. The board discussed the importance of internal controls, especially regarding grant compliance and decentralization of financial responsibilities across departments. The meeting concluded with a unanimous vote to approve the fiscal year 2023 audit report and a commitment to implement the auditor's recommendations to strengthen financial management and compliance.