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Dell Rapids receives clean 2023 audit; federal ARPA review draws qualified finding
Summary
Auditors told the council the city’s 2023 financial statements earned an unmodified (clean) opinion, but the separate federal single-audit found reporting and procurement-policy issues tied to ARPA funds. Council accepted the audit and will amend federal reporting as needed.
Courtney Richmond, audit senior manager with I Bailey, told the Dell Rapids City Council the city received a clean (unmodified) opinion on its 2023 financial statements. "The city received a clean audit opinion for 2023," Richmond said, adding that the firm did not identify any material misstatements in the financial statements.
Richmond said the city triggered a federal single-audit in 2023 because it spent more than $750,000 in federal funds. That federal audit…
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