Financial Documents
A Budget Amendment (BA) is the mechanism used to revise the working budget to reflect changes that occur throughout the fiscal year. Once the working budget is completed, it can only be changed by Budget Amendment. Budget amendments are occasionally necessary and should be filed with the Division of Local Government (DLG) when adopted by a local government.
SSMD No. 4 – 2021 – Budget AmendmentSSMD No. 1 - 2022 - Budget AmendmentAn annual audit of the financial affairs of the district must be completed by every District by June 30 and filed with the Office of the State Auditor by July 31.
SSMD No. 1 - 2021 - AuditSSMD No. 1 - 2020 - AuditA district that has annual revenues or expenditures of less than $750,000 may apply to the Office of the State Auditor for an exemption from audit. The exemption is not automatic, it must be granted, and the request must be filed by March 31.
SSMD Nos. 1-4 - 2023 - Audit ExemptionSSMD No. 2 - 2021 - Audit Exemption SSMD No. 3- 2021 - Audit Exemption SSMD No. 4 - 2021 - Audit Exemption SSMD No. 1 - 2022 - Audit ExemptionSSMD No. 2 - 2022 - Audit ExemptionSSMD No. 3 - 2022 - Audit ExemptionSSMD No. 4 - 2022 - Audit Exemption