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DOUGLAS COUNTY

AUDIT REPORT

For the Two Yearc Ended December 31, 2016

Stata ot Sodh O.kotr

Dop.rtm3nt ot Logbl.tlvo Audlt

427 South Chapelle

%500 East Capitol

Piene. SD 57501-

DOUGLAS COUNry

COUNTY OFFICIALS

December 31, 2016

Board of Commissioners:

Karen Blume

Sue Denning Floyd Muntefering

Steve Lau

Marlin Maas

Auditor:

Phyllis Barker

Treasurer:

Julie Brenner

State's Attorney:

Craig Parkhurst

Register of Deeds:

Randall Larson

Sheriff:

Jonathan Coler

Suppleme ntaty I nfom ation :

For the Year Ended December 31, 2016:

Budgetary Comparison Schedule-Modified Cash Basis-General Fund_--_-.-.

Budgetary Comparison Schedule-Modified Cash Basis-Road and Bridge Fund

Forthe Year Ended December 31, 2015:

Budgetary Comparison Schedule-Modified Cash Basis-General Fund

Budgetary Comparison Schedule-Modified Cash Basis-Road and Bridge Fund

Notes to the Supplementary Information - Budgetary Comparison Schedules

Schedule of the County's Proportionate Share of the Net Pension Liability (Asset)

Notes to the Supplementary Information - Pension Schedules

Schedule of Changes in Long-Term Debt....................-..........

41

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127 SqtfH CtlAELrr c/o 8@ EASr CAPtfU PtEnaE sD 5750' &m l@at773-gtD

uAafln L. GUt Do (^) , cPA

AUOI|OR GE EAAL

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS

PERFORMED IN ACCORDANCE WITH GOYER/VMEA/T AUDITING SIAA/DARDS

County Commission

Douglas County

Armour, South Dakota

We have audited, in accordance with auditing standards generally accepted in the United States of

America and the standards applicable to financial audits contained in Govemment Auditing Sfandards.

issued by the Comptroller General of the United States, the modified cash basis of accounting financial

statements of the governmental activities, each major fund, and the aggregate remaining fund information

of Douglas County, South Dakota (County), as of December 31, 2016, and for each of the years in the

biennial period^ then ended, and the related notes to the financial statements, which collectively comprise

the County's basic financial statements and have issued our report thereon dated October 10, 2017.

lntemal Control Over Financial Reporting

In planning^ and performing^ our audit of the financial statements, we considered the County's intemal

control over financial reporting (internal control) lo determine the audit procedures that are appropriate in

the circumstances for the purpose^ of expressing our opinions on the financial statements, but not for the

purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we

do not express an opinion on the effectiveness of the County's intemal control.

A deticiency in intema, conrol exists when the design or operation of a control does not allow

management or employees, in the normal course of performing their assigned functions, to prevent, or

detect and correct missiatements on a timely basis. A mateial weakness is a deficiency, or combination

of deficiencies, in internal conlrol such that there is a reasonable possibilitv^ that a material misstatement

of the County's financial statements will not be prevented, or detected and corrected on a timely basis. A

significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe

than a material weakness, yet^ important enough to merit attention by those charged with governance.

Our consideration of intemal control was for the limited purpose described in the first paEgraph of this

seclion and was not designed to identify all deficiencies in intemal control that might be material

weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may

exist that have not been identified. Given these limitations, during our audit we did not identify any

deficiencies in internal control that we consider to be material weaknesses. However, material

weaknesses may exist that have not been identified. We did identify certain deficiencies in internal

control, described in the accompanying Schedule of Current Audit Findings that we consider to be a

significant deficiency. We consider the deliciency described in the accompanying Schedule of Cunent

Audit Findings as item No. 2016-001 to be a significant deficiency.

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DOUGI.AS (^) COUNry

SCHEDULE OF PRIOR AND CURRENT AUDIT FINDINGS

SCHEDULE OF PRIOR AUDIT FIT{DINGS

Prior Audit Findings:

Findino No. 2014-001:

Intemal accounting controls over financial reporting were inadequate resufting in inaccurate and

incomplete information being presented to the users of the annual financial reports. This finding has not

been resolved and has been restated as Cunent Audit Finding No.2016-001.

Findino No. 2014-002:

The County incurred expenditures in excess of appropriations contrary to South Dakota Codified Law

(SDCL) 7-21-25. This finding has been substantially resolved.

Findino No. 2014-003:

The unassigned fund balance (^) ofthe General Fund exceeded the maximum amounl allowed by SDCL 7-

21-18.1. This linding has not been resolved and has been restated as Cunent Audit Finding No. 2016-

SCHEDULE OF CURRENT AUDIT FINDINGS

Cunent Audit Findings:

Intenal Conttol-Related Findings - Significant Ddclency:

Financial Reporting Errors

Findino No.2O16-001:

Internal accounting controls over financial reporting were inadequate resulting in inaccurate and

incomplete information being presented to the users of the annual financial reports. This is the third

consecutive audit in which a similar finding was noted.

Analvsis:

We noted the following significant errors in the County's annual financial reports for the years ended

December 31 , 2015 and December 31, 2016:

a. The (^) 2016 Statement of Net Position contained the following enors:

o (^) Cash and Cash Equivalents (^) was understated by $400,000.00.

. (^) Unrestricted Net Position was understated by $844,155.33. . (^) Restricted for Road and Bridge Purposes was overstated by (^) 9428,573.34. . (^) Restricted for Other Purposes was overstated by $15,581.99.

b. In the 2015 and 2016 Statement of Activities the Beginning Net Position was understated by $400.000.00.

c. The 2016 Govemmental Funds Balance (^) Sheet contained the following errors:

. (^) General Fund Cash and Cash Equivatents was understated (^) by $408,162.70.

. (^) General Fund Assigned Fund Balance was understated by$164,971.45. . (^) General Fund Unassigned Fund Balance was understated by $243,191.25. . (^) Road and Bridge Fund Restricted Fund Balance was overstated and Assigned Fund Balance

was understaled by $428,573.3a.

o (^) Other Govemmental Funds Cash and Cash Equivalents was overstated by $8,162.70.

. (^) Other Governmental Funds Restricled Fund Balance was overslaled by $15,581.99. o (^) Other Governmental Funds Assigned Fund Balance was understated by S7,419.29.

d. The 2016 Governmental Funds Statement of Revenues, Expendilures and Changes in Fund

Balances contained the following enors:

. (^) General Fund Beginning Fund Balance was (^) understated by $408,162.70. . (^) Other Govemmental Funds Beginning Fund Balance was overstated by $8,162.70. . (^) Other Govemmental Funds Federal Grant Revenues and Emergency and Disaster

Expenditures were understated by $13,298.75.

e. The 2015 Governmental Funds Stalemenl of Revenues, Expenditures and Changes in Fund

Balances contained the following errors:

. (^) General Fund Beginning Fund Balance (^) was understated by $408,162.70. o (^) Other Govemmental Funds Beginning Fund Balance was overstated by $8,162.70.

Other less significant errors were also noted in the County's annual financial reports.

We were able to correct the material reporting errors and therefore have issued an unmodified auditor's

opinion on the financial statements contained in this audit report. However, users of the annual financial

reoorts received information of diminished reliabilitv.

RECOMMENDATION:

1. We recommend (^) the County strengthen internal accounting controls over financial reporting.

Manaoement's Response:

Management chose not to respond to this finding.

Compllance and Other Malters:

Surplus Unassigned Fund Balance

Findino No. 2016-002:

The unassigned fund balance of the General Fund exceeded lhe maximum amount allowed by SDCL 7-

21-18.1 by approximately $626,000 as of December 31, 2016. This is the second consecutive audit in

which a similar finding was noted.

Analvsis:

SDCL 7-21-18.1 states: 'The^ total unassigned fund (^) balance ofthe general^ fund (^) may not exceed forty

percent of the total amount of all general fund appropriations conlained in the budget for the next fiscal

yeat.'

h 'r%( ffi.

127 SOUnH CIAPEUE

c/o w EAsf cAnru

PERnE 8D 67@r^ -@

tM)773.a

uARffit L. GUMOON. CPA

AUATOR CENEML

INDEPENDENT AUDITOR'S REPORT

County Commission

Douglas County

Armour, South Dakota

Repoft on the Financial Statements

We have audited the accompanying modified cash basis of accounting financial statemenls of the

governmental activities, each major fund, and the aggregate remaining fund information of Douglas

County, South Dakota (County),^ as of December 3'1, 2016, and for each of the years^ in the biennial

period then ended, and the related noles to the financial statements, which collectively comprise the

Couniy's basic financial statements as listed in the Table of Conlenls.

Management's Responsibility for the Financial Statemen's

The Counvs management is responsible for the prcparation and fair presentation^ of these financial

statements in accordance with the modified cash basis of accounting described in Note 1.c.; this includes

determining that the modified cash basis of accounting is an acceptable basis for the preparation of the

financial statements in the circumstances. Management is responsible for the design, implementation,

and maintenance of intemal controls relevant to the preparation^ and fair presentation^ offinancial

statements that are free from material misstatements. whether due to fraud or enor.

Aud itor's Respon si bit ity

Our responsibility is to express an opinion on these financial stiatements based on our audit. We

conducted our audit in accordance with auditing standards generally accepted in the United Stales of

America and the standards applicable to financial audits contained in Govemment Auditing Standards

issued by the Comptroller General of the United States. Those standards require that we plan and

perform the audit to obtain reasonable assurance about whether the financial statemenls are free of

material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in

the financial^ statements. The procedures selected depend on the auditor's judgment,^ including the

assessment of the risks of material misstatement of the financial statements, whether due to fraud or

error. In making those risk assessments, the auditor considers internal control relevant to the County's

preparation and fair presenlation of the financial statements in order to design audit procedures that are

appropriale in the circumstances, but not for lhe purpose of expressing an opinion on the effectiveness of

the County's internal control. Accordingly, we express no such opinion. An audit also includes evaluating

the appropriateness of accounting policies^ used and the reasonableness of significant accounting

estimates made by management, as well as evaluating the overall presentation of the financial

statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for

our audit opinions.

Opinions

In ouropinion, the financial statements refened to above present fairly, in all material respects, the

respective financial position^ on a modified cash basis of accounling of the governmental activities, each

major fund, and the aggregate remaining fund information of Douglas County as of December 31, 2016,

and the respeciive changes in financial position thereof for each of the years in the biennial period then

ended in accordance with the modified cash basis of accounting described in Note l.c. to the financial

statements.

Basis of Accounting

We draw aftention to Note 1 .c. of the financial statements, which describes the basis of accounting. The

financial statements ar6 prepared^ on the modified cash basis of accounting, which is a basis of

accounting other than accounting principles^ generally accepted in the United States of America. Our

opinion is not modified with respect to this matter.

Othcr Matters

Su pp^ Ie^ me^ ntary^ I nform ation

Our audit was conducted for the purpose^ of forming opinions on the modified cash basis of accounting

financial statements that collectively comprise the County's basic financial statements. The Budgetary

Comparison Schedules, the Schedule ofthe County's Proportionate Share (^) of the Net Pension Liability

(Asset), and the Schedule of Changes in Long-Term Debt listed in the Table of Contents are presented

for purposes^ of additional analysis and are not a required part of the basic financial statements.

Such information^ is^ the responsibility of management and was derived from and relates direc{ly to the

underlying accounting and other records used to prepare the financial statements. The information has

been subjected to the auditing procedures^ applied in the audit of the financial statements and certain

additional procedures, including comparing and reconciling such information direclly to the underlying

accounting and other records used to prepare^ the basic financial statements or lo the basic financial

statements themselves, and other additional procedures^ in accordance with auditing standards generally

accepted in the United States of America. In our opinion, lhe information is fairly stated in all material

respects in relation lo the basic financial statements as a whole.

Other Reporting Requircd by Govemment Auditing Standards

fn accordance wilh Govemment Auditing Standards, we have also issued our report dated October 10,

2017, on our consideration of the County's internal control over financial reporting and our tests of its

compliance with certain provisions of laws, regulations, contracts, and other mafters. The purpose of that

report is solely to describe lhe scope of our testing of internal control over financial reporling and

compliance and the results of that testing, and not to provide an opinion on the effectiveness of the

County's intemal control over financial reporting oron compliance. That report is an integral partofan

audit performed^ in accordance with Govemment Auditing Standards in considering the County's internal

conlrol over financial reporting and compliance.

v"HS*[.

Martin L. Guindon, CPA

Auditor General

October 10, 2017

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