2014 South Dakota Codified Laws
Title 4 - PUBLIC FISCAL ADMINISTRATION
Chapter 11 - Post-audit of Accounts
§ 4-11-8 Period of transactions covered by audit--Exceptions.
4-11-8. Period of transactions covered by audit--Exceptions. No examination or audit of the books and accounts of a public corporation shall extend back more than six years from the date such examination is commenced, unless by request of the governing body thereof or upon petition of not less than ten percent of the taxpayers thereof as shown by the last assessment roll, or in case of the state upon order of the Governor.
Source: SL 1943, ch 258, § 5; SDC Supp 1960, § 55.2905.
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