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Commissioners approve engagement with South Dakota legislative auditors for 2025 audit
Summary
Lincoln County commissioners authorized the chair and county auditor to sign an engagement letter with the South Dakota Department of Legislative Audit to perform the 2025 fiscal compliance audit; the auditor noted the department will provide certain non‑audit services and the FY27 billable rate is $99 per hour.
The Lincoln County Board of Commissioners voted to approve and authorize the chair and county auditor to execute an engagement letter with the South Dakota Department of Legislative Audit to perform a fiscal compliance audit for the calendar year ending Dec. 31, 2025.
Auditor Sherry Lund introduced David Weidler of the Department of Legislative Audit, who described the audit scope, including an opinion on the basic financial statements and several supplementary schedules. "We are here to conduct a fiscal, compliance audit for calendar year ending 12/31/2025," Weidler said, and he told commissioners the department would also prepare certain non‑audit items such as notes to the financial statements and schedules of federal awards, for which management must accept responsibility. Weidler further noted the department's billable rate: "the billable rate for the state fiscal year '27 is $99." The board asked questions about management responsibilities and fraud reporting; no public input was offered during the presentation.
The board moved and seconded the authorization; the clerk called the roll and the motion carried. The engagement letter covers the county's financial statement opinion, budgetary comparison schedules and the schedule of expenditures of federal awards for 2025. Specific vote tallies by commissioner were not specified in the public transcript.
