South Dakota § 4-2-17 Timely audit.

South Dakota Statutes

§ 4-2-17 — Timely audit.

South Dakota § 4-2-17

Title 4PUBLIC FISCAL ADMINISTRATION

Ch. 4-1DEPARTMENT OF LEGISLATIVE AUDIT

This text of South Dakota § 4-2-17 (Timely audit.) 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 § 4-2-17 (2026).

Text

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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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.