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2018 South Dakota Codified Laws
Title 4 - PUBLIC FISCAL ADMINISTRATION
Chapter 11 - Post-audit of Accounts
- § 4-11-1 Repealed.
- § 4-11-2 Annual audit of state accounts--Scope.
- § 4-11-2.1 Charitable or nonprofit corporations to comply with certain audit requirements.
- § 4-11-3 Special audit of state accounts on Governor's order--Report of audit.
- § 4-11-4 Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.
- § 4-11-4.1 Internal control review for certain municipalities.
- § 4-11-5 Special audit of local accounts on request by governing body or taxpayers--Cost of examination.
- § 4-11-6 Accounting manual for counties, municipalities, school districts, and their agencies.
- § 4-11-7 Audit by private accountant--Acceptance in lieu of required audit.
- § 4-11-7.1 School district audit by private auditing firm.
- § 4-11-7.2 Publication of school district audit results.
- § 4-11-8 Period of transactions covered by audit--Exceptions.
- § 4-11-9 Reports of audits--Place of filing.
- § 4-11-10 Contents of audit reports.
- § 4-11-11 Filing of audit reports--Open to public inspection.
- § 4-11-12 Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.
- § 4-11-13 Copies of audit reports received in evidence.
- § 4-11-14 Civil action to recover misappropriated funds disclosed by audit report.
- § 4-11-15 Notice to attorney general of civil actions--Compromise of actions.
- § 4-11-16 Attorney general to oversee or institute civil actions--Criminal prosecutions not affected.
- § 4-11-17 Attorney general to assist and supervise prosecutions.
- § 4-11-18 Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims.
- § 4-11-19 Deposit and crediting of reimbursed amounts.
- § 4-11-20 Audit of vouchers, claims, and accounts of Department of Legislative Audit.
- § 4-11-21 Confidential identity of person supplying information to department.
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