South Dakota Statutes
§ 46A-3D-4 — Fiscal year--Audit--Annual report retained--Auditor-general authority.
The fiscal year of the water development district coincides with the calendar year. At the conclusion of each fiscal year in which the district's revenues exceeded three hundred fifty thousand dollars, the board shall obtain an audit of the books and records, from the Department of Legislative Audit or an auditor approved by the department. The district shall retain a written report of the audit at its principal place of business and shall file a copy with the secretary of state. The district shall publish a notice regarding availability of the audit report in the official newspaper of the district. A district having three hundred fifty thousand dollars or less in annual revenue may submit an annual report in lieu of an audit. The district shall submit the report to the auditor-general, on
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 46A-3D-4 (Fiscal year--Audit--Annual report retained--Auditor-general authority.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1984 (SS), ch 1, § 36; SL 2012, ch 218, § 1; SL 2023, ch 151, § 1; SL 2025, ch 186, § 42.
Nearby Sections
15
§ 46A-1-1
Legislative findings and policy.§ 46A-1-100
Definition of terms.§ 46A-1-102
Disbursement and administration of money from subfunds--Rules--Application of provisions.§ 46A-1-103
Promulgation of rules by board--Content.§ 46A-1-13
Presentation of cost data to Governor and Legislature--Requests for financing authorization.§ 46A-1-13.10
Lewis and Clark Rural Water System authorized.§ 46A-1-13.11
Southern Black Hills Water System authorized.§ 46A-1-13.12
Belle Fourche irrigation upgrade project authorized.