4-11-12. Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.
Not less than ten days after the date of filing the reports on audit in any public office the auditor-general shall cause to be published for two issues in each of the official papers of any municipality, school district or county, the audit of which has been completed, a brief statement of the fact that he has made the audit and where the same may be found on file for public inspection and also a brief recital of the substantial items of error, irregularity, or loss which he has discovered but with sufficient detail so that the public may be informed of the important findings of the audit. Expense of such publication is to be paid at legal rate by the said municipality, school district, or county. Any county, city, or school district who receives an independent audit shall make the audit report available on the entity's website.
Source: SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1971, ch 26; SL 1992, ch 60, §2; SL 2018, ch 44, §2.
Structure South Dakota Codified Laws
Title 4 - Public Fiscal Administration
Chapter 11 - Post-Audit Of Accounts
Section 4-11-2 - Annual audit of state accounts--Scope.
Section 4-11-2.1 - Charitable or nonprofit corporations to comply with certain audit requirements.
Section 4-11-3 - Special audit of state accounts on Governor's order--Report of audit.
Section 4-11-4.1 - Internal control review for certain municipalities.
Section 4-11-7 - Audit by private accountant--Acceptance in lieu of required audit.
Section 4-11-7.1 - School district audit by private auditing firm.
Section 4-11-7.2 - Publication of school district audit results.
Section 4-11-8 - Period of transactions covered by audit--Exceptions.
Section 4-11-9 - Reports of audits--Place of filing.
Section 4-11-10 - Contents of audit reports.
Section 4-11-11 - Filing of audit reports--Open to public inspection.
Section 4-11-13 - Copies of audit reports received in evidence.
Section 4-11-14 - Civil action to recover misappropriated funds disclosed by audit report.
Section 4-11-15 - Notice to attorney general of civil actions--Compromise of actions.
Section 4-11-17 - Attorney general to assist and supervise prosecutions.
Section 4-11-19 - Deposit and crediting of reimbursed amounts.
Section 4-11-20 - Audit of vouchers, claims, and accounts of Department of Legislative Audit.
Section 4-11-21 - Confidential identity of person supplying information to department.