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Codington County audit closing conference: auditors report no material findings; chair authorized to sign report
Summary
State auditors told the Codington County Board of Commissioners that the fiscal compliance audit for the year ended Dec. 31, 2024, found no material issues. Commissioners authorized the chair to sign the county's representation letter and move the report toward public posting.
The South Dakota Department of Legislative Audit told the Codington County Board of Commissioners on June 24 that the county's fiscal compliance audit for the year ended Dec. 31, 2024, found no material items requiring written comment and that the report will be posted once certified.
The auditors said their review identified only less-significant items that were discussed with county staff. "Everything looks good. There were no material items found," said Casey Ingerham of the South Dakota Department of Legislative Audit. Commissioners asked about report posting and were told a certified electronic copy will be posted on the department's website after the county approves and uploads final documents.
The audit matters were presented at the board's closing conference so the county could complete required certification and representation procedures. The county's auditor will approve the final package for posting, the auditors said. The board then took a ministerial vote to allow the chair to sign the county's letter of representation so the audit can be finalized.
County Auditor Brenda Hinton and the audit team discussed formal adjustments and oral comments that had already been reviewed with county staff; the audit team said they would upload the report once certification steps are complete. Commissioners asked whether the audit receives a grade; the audit staff replied informally that the county "passed," but they did not supply a formal letter grade.
No new policies or budget actions were adopted during the audit presentation. The board's vote to allow the chair to sign the representation letter was procedural and intended only to complete the audit process and permit the audit report's public release.
The audit file and the county's letter of representation will be available electronically after final county sign-off and posting by the Department of Legislative Audit.
