South Dakota Statutes

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

South Dakota·Title 4 PUBLIC FISCAL ADMINISTRATION·Ch. 4-1 DEPARTMENT OF LEGISLATIVE AUDIT

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Repealed by SL 1984, ch 30, § 65.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Repealed by SL 1976, ch 158, §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