The auditor is the keeper of county records and acts as a bookkeeper for county business. Records may include documents, books, or minutes from county commission meetings. The auditor is responsible for scheduling county commission meetings, preparing the agenda, following up on commission decisions through letters and memoranda, and preparing the county budget. It is the auditor’s responsibility to audit bills or other claims against the county and prepare the warrants in payment of these bills. This responsibility is not a light one, for the auditor must be certain that all payments are accurate, and that all services for payment have actually been provided to the county office named. A main aspect of the auditor’s function is to maintain each county office budget, and to insure that each office expenditure is provided for in the county budget. South Dakota law requires that prior to spending any county money on a given project, the county must have budgeted for it, and must have the necessary funds to pay for that project. This means that no office can spend money, without budget authority and sufficient dollars to pay for the project.


Audit report, years 2015-2016

The primary source of county revenue is through property taxes. However, only about 23% of all property taxes go to fund county government, while the remaining 77% are used to fund schools and other local entities. It is the auditor’s responsibility to figure real estate and mobile home taxes. It should be noted that the auditor does not appraise property value, but rather figures the property appraisal into a tax levy, which is forwarded to the county treasurer for collection.

Election Officer

Prior to any election, the county auditor is responsible for notifying the public of up-coming special or general elections. In addition to this, the auditor is responsible for the ordering and printing of ballots, setting up voting machines, and hiring election workers. The auditor is responsible for supervising the election and making sure the election workers have attended an election workshop. Election workshops are supervised by the Secretary of State. Before any person can vote in a South Dakota election, they must first be registered to vote. The county auditor can provide this service for you.

For more information on registering to vote in South Dakota please visit the SD Secretary of State’s website.

Voter Registration Forms

2018 Ballot Measures Pros and Cons pamphlet

2018 precincts and polling places General Election




2020 annual budget adopted September 24, 2019

2020 Provisional budget

2019 Annual Budget

2019 Provisional Budget Codington County

2018 Annual budget

2018 provisional budget



2017 provisional budget

2016 budget resolution

2016 annual budget adopted September 22, 2015

2016 provisional budget

2015 budget resolution

2015 Annual Budget adopted September 23, 2014

2015 provisional budget

2014 budget resolution

2014 annual budget

2013 Annual Budget

Tax Levies

PT73 CIVIL PAY 2019 12-10-2018

PT73 SCHOOLS PAY 2019 12-10-2018

PT74 PAY 2019 12-10-2018

PT75 pay 2019 12-10-2018

PT73 Townships and Towns pay 2018

PT73 Schools pay 2018

PT74 PAY 2018

PT75 pay 2018



PT74 PAY 2017

PT75 PAY 2017



PT74 PAY 2016

PT 75 PAY 2016

PT73 Civil pay 2015

PT73 Schools pay 2015

PT74 pay 2015

PT75 pay 2015

PT73 Civil pay 2014

PT73 Schools pay 2014

PT74 pay 2014

PT75 pay 2014

PT 73 PAY 2013 #1

PT 73 PAY 2013 #2

PT 74 PAY 2013

PT 75 pay 2013

Auditor: Cindy Brugman

14 1st Ave. SE
First Floor Room 109
Watertown, SD 57201-3611

Email Email Auditor

Phone (605) 882-6297

Fax (605) 882-6288

Hours of Operation 8:00 A.M. to 5:00 P.M. – Monday through Friday

Helpful Links