Home/South Dakota/Statutes/Title 4: PUBLIC FISCAL ADMINISTRATION/Ch. 4-3: STATE PUBLIC FUND STRUCTURE/§ 4-4-4
South Dakota Statutes

§ 4-4-4 — Governmental accounting systems to comport with generally accepted accounting principles.

South Dakota § 4-4-4
JurisdictionSouth Dakota
Title 4PUBLIC FISCAL ADMINISTRATION
Ch. 4-3STATE PUBLIC FUND STRUCTURE

This text of South Dakota § 4-4-4 (Governmental accounting systems to comport with generally accepted accounting principles.) 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 § 4-4-4 (2026).

Text

Any accounting system used by any state agency or any component unit of state government shall be designed to meet the financial accounting and reporting requirements of generally accepted accounting principles.

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Legislative History

SL 1966, ch 188, § 4; SL 1981, ch 27, § 1; SL 1985, ch 33, § 22; SL 1988, ch 81, § 8; SL 2001, ch 23, § 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Repealed by SL 1984, ch 30, § 65.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Repealed by SL 1976, ch 158, §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.
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Bluebook (online)
South Dakota § 4-4-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/4-4-4.