South Dakota Statutes

§ 4-2-14 — Districts filing annual report may be audited.

South Dakota § 4-2-14

JurisdictionSouth Dakota

Title 4PUBLIC FISCAL ADMINISTRATION

Ch. 4-1DEPARTMENT OF LEGISLATIVE AUDIT

This text of South Dakota § 4-2-14 (Districts filing annual report may be audited.) 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 § 4-2-14 (2026).

Text

The Department of Legislative Audit may cause an audit of the financial records of any taxing district required to submit an annual report by § 4-2-13 .

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Legislative History

SL 1991, ch 38, § 2.

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Repealed by SL 1984, ch 30, § 65.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Repealed by SL 1976, ch 158, §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.

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Bluebook (online)

South Dakota § 4-2-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/4-2-14.