MINNEHAHA COUNTY BOARD OF COMMISSIONERS STATEMENT
August 27, 2021
DJ Buthe was employed as the Minnehaha County Highway Superintendent between December 2011 and February 2021, at which time he resigned to accept the position of Public Works Director for the City of Brookings.
The FY 2020 construction projects expenditures for the Highway Department were approximately $4 million over budget which led the Minnehaha County Board of Commissioners to engage Eide Bailly to conduct an internal controls examination of the Highway Department. Eide Bailly was engaged in early February, 2021, and the report was completed as of March 30, 2021. Eide Bailly reviewed policies and procedures, budget reports and supporting documentation, contracts/agreements and change orders, and conducted interviews with employees focused on identifying strengths and weaknesses within the controls over their respective positions. Eide Bailly determined the deficit was related to a flawed process to track encumbered funds. Corrective action has since been implemented by the County, including the purchase and use of additional software designed to prevent this budget deficit issue from recurring.