State audit finds no material violations in McCook County finances; lists immaterial issues

Sep 23, 2025

A Dept. of Legislative Audit review of McCook County financial statements for years 2023 and 2024 found no material violations; immaterial findings included missing publication of MH parcels on delinquent tax lists and tax deed procurement process not initiated after three years.

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Matthew White of the South Dakota Dept. of Legislative Audit presented findings for the county’s financial statements as of Dec. 31, 2024. He told commissioners there were no material violations of law in the audits for 2023 and 2024 but listed several immaterial issues requiring attention, such as mobile home parcel publication omissions and missing tax certificates for tax year 2020 pay 2021.

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