CAFR - Audit

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From the auditors: We have audited the accompanying financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund , and the aggregate remaining fund information of the City of Yankton, South Dakota, as of and for the year ended December 31 , 2022, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

In our opinion, based on our audit and the report of the other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City, as of December 31, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.