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County auditor flags inconsistent 'time-of-service' payments to elected officials; commissioners delay signing audit letter
Summary
State legislative auditors told county commissioners their 2024 financial audit found inconsistent application of a "time of service" benefit for elected officials and recommended cleaning up the county policy manual. Commissioners split on signing the required representation letter; the vote failed and the matter will return to a future meeting.
Pennington County commissioners heard the State of South Dakota 2024 financial and compliance audit on Sept. 2 and were told auditors found inconsistent application of "time-of-service" payments for elected officials, prompting a recommendation to clarify the county policy manual.
Bruce Litz, a manager with the South Dakota Legislative Audit, told the board the auditors completed fieldwork on the 2024 audit and that the office planned to release the report in the coming days. "We finished up the 2024 audit. I think it should be released this week," Litz said during his presentation.
The audit team told commissioners the county handbook and related wage/resolution documents did not clearly define whether elected officials were eligible for a time-of-service bonus and…
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