§ 4-11-12 — Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.

South Dakota § 4-11-12

• Jurisdiction: South Dakota
• Title 4: PUBLIC FISCAL ADMINISTRATION
• Ch. 4-11: POST-AUDIT OF ACCOUNTS

Text

Not less than ten days after the date of filing the reports on audit in any public office the auditor-general shall cause to be published for two issues in each of the official papers of any municipality, school district or county, the audit of which has been completed, a brief statement of the fact that he has made the audit and where the same may be found on file for public inspection and also a brief recital of the substantial items of error, irregularity, or loss which he has discovered but with sufficient detail so that the public may be informed of the important findings of the audit. Expense of such publication is to be paid at legal rate by the said municipality, school district, or county. Any county, city, or school district who receives an independent audit shall make the audit report available on the entity's website.

Legislative History

SL 1943, ch 258, § 8; SDC Supp 1960, § 55.2908; SL 1965, ch 244; SL 1966, ch 165, § 9; SL 1971, ch 26; SL 1992, ch 60, § 2; SL 2018, ch 44, § 2.