There is a newer version of the South Dakota Codified Laws
2014 South Dakota Codified Laws
Title 4 - PUBLIC FISCAL ADMINISTRATION
Chapter 04 - State Public Fund Structure
§ 4-4-4 Governmental accounting systems to comport with generally accepted accountingprinciples.
SD Codified L § 4-4-4 (2014) What's This?
4-4-4. Governmental accounting systems to comport with generally accepted accounting principles. Any accounting system used by any state agency or any component unit of state government shall be designed to meet the financial accounting and reporting requirements of generally accepted accounting principles.
Source: SL 1966, ch 188, § 4; SL 1981, ch 27, § 1; SL 1985, ch 33, § 22; SL 1988, ch 81, § 8; SL 2001, ch 23, § 1.
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