South Dakota Statutes
§ 46A-9-68 — Fiscal year--Audit of financial affairs by board of directors, filing of written report.
South Dakota § 46A-9-68
This text of South Dakota § 46A-9-68 (Fiscal year--Audit of financial affairs by board of directors, filing of written report.) 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-9-68 (2026).
Text
The fiscal year of the water user district shall coincide with the calendar year. The board of directors, at the close of each year's business, shall cause an audit of the books, records, and financial affairs of the district to be made by an experienced public accountant, copies of a written report of which audit, certified to by said auditors, shall be placed and kept on file at the principal place of business of the district and shall be filed with the secretary of state.
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Legislative History
SL 1939, ch 291, § 6; SDC Supp 1960, § 61.1306; SDCL, § 46-16-66.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 46A-9-68, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/46A-9-68.