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 two years ending in December 31, 2022, and December 31, 2023. 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 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

Finding:

During our review of employee salaries and wages, we noted the Municipality sometimes published employees’ salaries and wages for new employees. A complete list of the salaries of all officers and employees was not published at least once for any salary paid to any officer or employee who has been added or whose salary has been increased for fiscal year 2023.

Recommendation:

We recommend that Municipality officials exercise adequate oversight of the accounting function, become familiar with the statutory requirements, and implement necessary controls and processes to ensure compliance with these laws.

Views of Responsible Officials:

Management agrees with the finding and recommendations. Management is now aware of the requirements to publish wages in their official newspaper.

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 recommendations.

RUSSELL A. OLSON, 

AUDITOR GENERAL,

DEPARTMENT OF 

LEGISLATIVE AUDIT

Published on January 9 and January 16, 2025, at the total approximate cost of $47.25 and may be viewed free of charge at www.sdpublicnotices.com.