Notice is hereby given that the records and books of account of the Municipality of Woonsocket, South Dakota, have been audited by ELO Prof. LLC, Certified Public Accountants of Mitchell, South Dakota, for the year ended December 31, 2021. A detailed report thereon, containing additional information, is filed with the Municipality of Woonsocket and the Department of Legislative Audit in Pierre, South Dakota, for public inspection.

The following finding and recommendation referred to in the report are hereby listed in accordance with provisions of SDCL 4-11-12.

CURRENT AUDIT FINDING AND RECOMMENDATION

Finding:

The municipality spent in excess of budgeted amounts without passing appropriate supplemental budget ordinances to pay for operating costs throughout the year.

Recommendation:

We recommend that management and those in charge of governance ensure that expenditures do not exceed the budget, and we recommend that the Municipality keep better track of budget overages and pass supplements accordingly.

Views of Responsible Officials:

Management agrees with the finding and recommendation.

RUSSELL A. OLSON, 

AUDITOR GENERAL

DEPARTMENT OF 

LEGISLATIVE AUDIT

Published on January 12 and January 19, 2023, at the total approximate cost of $32.00 and may be viewed free of charge at www.sdpublicnotices.com.