# Lincoln County Commission August 4, 2026

At its regular meeting on August 4, 2026, the Lincoln County Commission heard a presentation on the county’s 2025 fiscal compliance audit engagement with the South Dakota Department of Legislative Audit. The audit official described the audit scope and management responsibilities, and reported hourly rates of $99 for state fiscal year 2027 and $98 for fiscal year 2026, excluding travel. A motion and second were made to authorize the chair and auditor to execute the engagement letter, but the transcript does not capture the vote outcome. The commission also received IMG’s traffic study for the intersection of Highway 106 and Western Avenue. IMG recommended a single-lane roundabout with non-yielding right-turn lanes; commissioners discussed projected traffic and nearby development, but no construction funding or project award was considered.

Public comment included criticism of the county courthouse project and its cost, along with comments about employee raises. The commission discussed the courthouse in response, including its $54.8 million bond, but took no procurement-related action on it. No other contract awards, bids, or purchasing decisions were identified. The commission voted to enter executive session.

**Jurisdictions:** sled
**Industries:** Construction & Infrastructure, Professional Services
**Topics:** Physical Infrastructure
**Published:** August 04, 2026

### Sources
- [Lincoln County Commission August 4, 2026](https://www.youtube.com/watch?v=twPC4aU10X8) - Lincoln County, SD