Home/South Dakota/Statutes/Title 4: PUBLIC FISCAL ADMINISTRATION/Ch. 4-11: POST-AUDIT OF ACCOUNTS/§ 4-11-6
South Dakota Statutes

§ 4-11-6 — Accounting manual for counties, municipalities, school districts, and their agencies.

South Dakota § 4-11-6
JurisdictionSouth Dakota
Title 4PUBLIC FISCAL ADMINISTRATION
Ch. 4-11POST-AUDIT OF ACCOUNTS

This text of South Dakota § 4-11-6 (Accounting manual for counties, municipalities, school districts, and their agencies.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 4-11-6 (2026).

Text

The Department of Legislative Audit shall prepare and distribute an accounting manual for counties, municipalities, school districts, and their agencies and update such manual periodically.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

SL 1943, ch 258, § 6; SL 1953, ch 293; SDC Supp 1960, § 55.2906 (6); SL 1970, ch 33; SL 1971, ch 25; SL 1991, ch 44; SL 2011, ch 28, § 1.

Nearby Sections

15
§ 4-1-1
Composition of State Board of Finance--Quorum--Chairman and secretary.
§ 4-1-2
Record of proceedings open to public--Meetings of board.
§ 4-1-3
Repealed by SL 1984, ch 30, § 65.
§ 4-1-4
Administrative direction and supervision by secretary of state--Independent functions retained by board.
§ 4-1-5
Disqualification of member of board--Selection of replacement.
§ 4-10-1
State treasurer's accounts of receipts and disbursements.
§ 4-10-10
State fiscal year.
§ 4-10-11
Failure by public officer to publish financial statement--Petty offense--Salary forfeiture--Removal from office.
§ 4-10-12
Repealed by SL 1976, ch 158, §
§ 4-10-2
Legislative inspection of treasurer's records.
§ 4-10-3
Accounts kept by state budgetary accounting system.
§ 4-10-4
Monthly reconciliation of accounting system balances with bank account records.
§ 4-10-5
Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.
§ 4-10-6
Budgetary accounting reports to state auditor--Review of system--Recommendations for change.
§ 4-10-7
Receipts, warrants, and documents kept by auditor.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 4-11-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/4-11-6.