NOTICE OF AUDIT OF THE FISCAL AFFAIRS OF SANBORN COUNTY

Notice is hereby given that the records and books of account of Sanborn County, South Dakota, have been audited by the Department of Legislative Audit for the two years ended December 31, 2015, and that a detailed report thereon is filed with the county auditor of Sanborn County and the Department of Legislative Audit in Pierre, South Dakota for public inspection.
The following findings and recommendations referred to in the report are hereby listed in accordance with the provisions of SDCL 4-11-12.
CURRENT AUDIT FINDINGS AND RECOMMENDATIONS
Surplus Unassigned Fund Balance
Finding:
The unassigned fund balance of the General Fund exceeded the maximum allowed by South Dakota Codified Law (SDCL) 7-21-18.1 by approximately $102,000 as of December 31, 2015.
RECOMMENDATION:
1. We recommend the unassigned fund balance of the General Fund be limited to 40 percent of the next year’s General Fund appropriations as required by SDCL 7-21-18.1.
Management’s Response:
Management will take the steps necessary to assure compliance with state law in the future.
Incorrect Property Tax Levy
Finding:
The County Auditor spread the incorrect tax levy request amount for the cities contained in the County for the 2014 taxes payable in 2015 in violation of SDCL 9-21-19 and 9-21-20, resulting in a levy shortfall of $7,209.10.
RECOMMENDATION:
2. We recommend the County insure that all tax levy requests are included in the tax levies spread to the taxpayers.
Management’s Response:
The County will reimburse the cities the amount of their tax levy shortfall from the County general fund.
MARTIN L. GUINDON,
CPA AUDITOR
GENERAL
DEPARTMENT OF
LEGISLATIVE AUDIT

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