1-24-17.1. Annual audit of pooling arrangement financial statements--Filing with Department of Legislative Audit--Availability to public.
Each pool arrangement, as defined in §1-24-11, shall have an annual audit of its financial statements conducted in accordance with generally accepted government auditing standards. A copy of the audited financial statements shall be filed with the Department of Legislative Audit within twelve months of the close of the previous fiscal year for the pool arrangement. The department shall make audited financial statements filed pursuant to this section available to the public on the department's website. The auditor-general may examine all financial records, related to funds provided by the state or its political subdivisions, of any pool arrangement if deemed necessary and in the public interest by the auditor-general.
Source: SL 2016, ch 7, §1.
Structure South Dakota Codified Laws
Title 1 - State Affairs and Government
Chapter 24 - Joint Exercise Of Governmental Powers
Section 1-24-1 - Definition of terms.
Section 1-24-2 - Joint exercise of powers authorized--Exceptions.
Section 1-24-3 - Agreements for cooperative action authorized--Approval by governing bodies.
Section 1-24-4 - Contents of agreement.
Section 1-24-5 - Provisions for control agency and property.
Section 1-24-6 - Agreements to be approved by state agency.
Section 1-24-6.1 - Agreements filed with attorney general and Legislative Research Council--Time.
Section 1-24-7 - Appropriation of funds and services to carry out agreement.
Section 1-24-8 - Contracts for service by public agencies.
Section 1-24-9 - Agencies not relieved from obligations by agreement.
Section 1-24-10 - Severability of provisions.
Section 1-24-11 - Pool arrangement defined.
Section 1-24-14 - Funding arrangements with health and educational facilities authority.
Section 1-24-15 - Agreements for investment of public moneys.
Section 1-24-16 - Election when agreement pledges full faith and credit of public agency.
Section 1-24-19 - Political subdivisions authorized to form separate administrative or legal entity.
Section 1-24-20 - Reciprocal interstate agreements for purpose of law enforcement.
Section 1-24-21 - Liability of law enforcement officers acting in reciprocal capacity.
Section 1-24-22 - Agreements of parties to an interstate law enforcement agreement.
Section 1-24-23 - Approval of Governor required for reciprocal agreements.
Section 1-24-25 - Term of agreement regarding high school equivalency test--Renewal.