South Dakota § 49-38-3 Contents of audit.

South Dakota Statutes

§ 49-38-3 — Contents of audit.

South Dakota·Title 49 PUBLIC UTILITIES AND CARRIERS·Ch. 49-38 CONSUMERS POWER DISTRICT RECORDS, ACCOUNTS AND REPORTS

In each consumers power district, the auditor - general shall require audits pursuant to § 49-38-2 to set forth:

(1)The gross income from all sources of the district for the year previous;

(2)The gross amount of electrical energy supplied by said district;

(3)The amount expended during the previous year for maintenance;

(4)The amount expended during the previous year for plant investments;

(5)The amount of depreciation of the plant during the previous year;

(6)The cost of supplying electrical energy, including production cost, transmission cost and distribution cost;

(7)The number of employees as of December thirty - first of each year;

(8)The salaries paid; and (9) All other facts necessary to give an accurate and comprehensive view of the cost of mainta

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In each consumers power district, the auditor - general shall require audits pursuant to § 49-38-2 to set forth: (1) The gross income from all sources of the district for the year previous; (2) The gross amount of electrical energy supplied by said district; (3) The amount expended during the previous year for maintenance; (4) The amount expended during the previous year for plant investments; (5) The amount of depreciation of the plant during the previous year; (6) The cost of supplying electrical energy, including production cost, transmission cost and distribution cost; (7) The number of employees as of December thirty - first of each year; (8) The salaries paid; and (9) All other facts necessary to give an accurate and comprehensive view of the cost of maintaining and operating the district.

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