2021 Auditors Report

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 Government Auditing Standards,
issued by the Comptroller General of the United States, the modified cash basis of accounting financial
statements of the governmental activities, the business-type activities, each major fund, and the
aggregate remaining fund information of Brown County, South Dakota (County), as of December 31,