2014 South Dakota Codified Laws
Title 4 - PUBLIC FISCAL ADMINISTRATION
Chapter 11 - Post-audit of Accounts
§ 4-11-7.1 School district audit by private auditing firm.
4-11-7.1. School district audit by private auditing firm. A school district shall have financial and compliance audits performed at least every two years. The audits shall be performed in accordance with generally accepted government auditing standards. The audits may be done by the Department of Legislative Audit or by a private auditing firm authorized by law to audit the financial records of school districts.
Source: SL 1995, ch 28, § 1.
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