LaSalle County audit shows rising liabilities and repeat control weaknesses; auditor urges corrective plan

Tonya Mack of Mack & Associates presented the LaSalle County 2025 financial audit to the county board, highlighting key numbers and repeat control findings and recommending a plan to address weaknesses.

Mack said total assets were $193 million in 2025, up from $191 million the prior year, while total liabilities rose to $113 million from $88 million the prior year, leaving a net position of $62.7 million compared with $63.3 million in 2024. General fund revenues were $37.4 million with a net general-fund balance of $95.3 million on the governmental balance sheet.

On the nursing home, Mack reported operating revenues of about $6.3 million and operating expenses near $8.08 million, with other financing sources producing a net income reported at $510,000 and a net position of about $5.03 million.

Mack detailed multiple repeat audit findings including inadequate financial oversight by the auditor's office, errors in financial statement preparation and federal awards reporting (SEFA), insufficient grant-tracking procedures across departments, instances of duplicate invoice processing and voided checks, and expenditures in excess of appropriations. She said some items showed improvement while several remained unresolved across the third year of the audit contract.

The auditor recommended clearer assignment of responsibilities among the finance director, auditor's office and treasurer, stronger centralized grant tracking, and specific corrective-action timelines. Board members pressed for a concrete plan, suggested engaging qualified staff or consultants, and discussed hiring a dedicated grants coordinator to reduce SEFA errors.

After discussion, the board voted to place the 2025 audit on file for review. The auditor warned that unresolved SEFA discrepancies could delay federal grant dollars if not reconciled before submission to the federal clearinghouse.