South Dakota Statutes

§ 9-16-5.4 — Audit of financial statements.

South Dakota § 9-16-5.4
JurisdictionSouth Dakota
Title 9MUNICIPAL GOVERNMENT
Ch. 9-16CITY RETIREMENT SYSTEMS AND PENSIONS

This text of South Dakota § 9-16-5.4 (Audit of financial statements.) 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 § 9-16-5.4 (2026).

Text

The financial statements contained in the report required by § 9-16-5.3 shall be audited by an independent qualified, certified public accountant. The actuarial valuation required in the report shall include the information required under the provisions of subdivision 3-12C-101(3) and shall be performed by an approved actuary as defined by subdivision 3-12C-101(8).

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Legislative History

SL 1984, ch 56, § 9; SL 2019, ch 22, §§ 2, 45.

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Bluebook (online)
South Dakota § 9-16-5.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/9-16-5.4.