There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 46A WATER MANAGEMENT
Chapter 06. Irrigation District Contracts And Financing
§46A-6-52 Annual audit of district when loan agreement in effect--Filing of copies.
SD Codified L § 46A-6-52 (through 2011) What's This?
46A-6-52. Annual audit of district when loan agreement in effect--Filing of copies. At the close of each fiscal year during which any loan agreement is in effect pursuant to § 46A-3D-18, the irrigation district shall obtain an audit by the State Department of Legislative Audit, or an auditor approved by the State Department of Legislative Audit, of the books, records, and financial affairs of the irrigation district. A written report of the audit shall be kept on file in the principal place of business of the irrigation district, and copies of the report shall be filed in the Office of the Secretary of State and with the Board of Water and Natural Resources.
Source: SL 1986, ch 374, § 5.
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