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Audit returns unmodified opinion; final FY2026 budget briefing shows levy dip and added Link funding
Summary
South Dakota legislative auditors gave Minnehaha County an unmodified FY2024 audit opinion; the county's final FY2026 budget briefing showed a combined three-fund levy of 2.933, a $9,224 property-tax revenue increase from centrally assessed utilities and an additional $100,000 allocated to the Link via the opioid settlement fund.
State auditors told Minnehaha County commissioners on Sept. 16 that the FY2024 fiscal and compliance audit is complete and received an unmodified opinion, with no material findings to bring to the board's attention.
David Weidler of the South Dakota Department of Legislative Audit said, "It's an unmodified opinion," and that adjustments were communicated to county officials. He described the county's accounting practices and noted Minnehaha County's staff competency in addressing issues before they become material problems.
In the final FY2026 budget briefing, Susan Beeman of the auditor's office reviewed recent changes since the public hearing two weeks earlier. She said centrally assessed utility values increased property-tax revenue by $9,224 and that the county budget includes an additional $100,000 for the Link program funded through the opioid settlement allocation, raising the Link allocation in the budget to $600,000. Beeman said the combined levy for the general, building and bond redemption funds will be 2.933 for 2026 and explained that a $300,000 home with a 4.8% market-value increase would see roughly a $31.14 rise in annual tax for those three funds.
Commissioners discussed reserves and "opt out" capacity; Susan Beeman estimated opt-out capacity at a little over $6,000,000 and commissioners noted the county has been using reserves and opt-out capacity strategically. Commissioner Kipley highlighted the county’s five-year outlook and said the county is preparing for a reduction in the ability to rely on reserves in future budgets.
Beeman also provided totals: combined appropriations across all funds near $132.6 million with net cash applied across funds around $10.7 million; she noted public safety and justice costs comprise roughly 71% of the general fund appropriations. The briefing was informational; budget action was scheduled for the following meeting.
The audit and budget briefing will proceed to formal adoption steps as scheduled; auditors expect the audit report to be published following the briefing and the budget to return to the commission for final action.
