South Dakota § 46A-3D-4 Fiscal year--Audit--Annual report retained--Auditor-general authority.

South Dakota Statutes

§ 46A-3D-4 — Fiscal year--Audit--Annual report retained--Auditor-general authority.

South Dakota § 46A-3D-4

Title 46AWATER MANAGEMENT

Ch. 46A-3WATER DEVELOPMENT DISTRICTS--POWERS AND DUTIES

This text of South Dakota § 46A-3D-4 (Fiscal year--Audit--Annual report retained--Auditor-general authority.) 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 § 46A-3D-4 (2026).

Text

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

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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 forms prescribed by the department. The auditor-general may audit the books and records of a district upon a determination of cause, or if requested by the board.