South Dakota Statutes

§ 4-2-17 — Timely audit.

South Dakota·Title 4 PUBLIC FISCAL ADMINISTRATION·Ch. 4-1 DEPARTMENT OF LEGISLATIVE AUDIT
For purposes of §§ 4-2-15 and 4-2-16 , an audit is timely if the audit report is submitted to the Department of Legislative Audit not later than eighteen months following the end of the entity's fiscal year. If the entity is performing a two-year audit, the audit is timely if the audit report is submitted to the department not later than eighteen months following the end of the entity's second fiscal year covered by the audit.

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Legislative History

SL 2018, ch 43, § 3, effective for audits of periods ending on or after June 30, 2018.

Nearby Sections

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