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Woodbury County supervisors approve agenda, consent items and receive FY2025 audit
Summary
The board unanimously approved the meeting agenda and consent items and voted to receive Williams & Company's FY2025 certified annual financial report, which included a clean audit opinion and notes on fund balances and federal-award reductions.
The Woodbury County Board of Supervisors opened its meeting with routine business, approving the agenda and a consent package that included June 30, 2026 minutes and a cigarette/tobacco permit for Heritage Express in Sloan. Supervisor Dietrich moved to approve the agenda; Supervisor Bittinger seconded and the motion passed 4-0.
The board received Williams & Company’s certified annual financial report for fiscal year 2025. Auditor Chad Rainier said the audit opinion was clean: "in our opinion, the financial statements referred to above present fairly in all material respects." The board voted 4-0 to receive the report.
The audit summary presented several key figures: an unassigned general-fund balance of $11,200,000, which Rainier said equated to roughly 89 days of operations (down from 102 days the prior year); federal awards of about $3,500,000 (down from $13,000,000 the prior year as American Rescue Plan Act funds were largely spent); and a routine recurring journal-entry finding that auditors commonly report. Rainier told the board the report includes management’s discussion and a statistical section with more detailed tables.
The board also received an informational update from Sky Ranch Behavioral Services about its opioid‑settlement funded work (see separate article). Several citizen comments followed, including a treasurer notice about a temporary office closure for a planned water shutoff and a sheriff request to add transit stops. The meeting adjourned after brief board reports.
Votes at a glance - Approve agenda — Motion by Dietrich, second Bittinger; result: passed 4-0. - Approve consent agenda (items 2–5) — Motion by Dietrich, second Carper; result: passed 4-0. - Receive FY2025 certified annual financial report — Motion by Dietrich, second Bittinger; result: passed 4-0. - Receive Sky Ranch informational update — Motion by Dietrich, second Bittinger; result: passed 4-0.
Next steps: The audit was received by the board; any formal actions based on the audit (policy or budget changes) would require future agenda items.
