South Dakota Codified Laws
Chapter 11 - Post-Audit Of Accounts
Section 4-11-20 - Audit of vouchers, claims, and accounts of Department of Legislative Audit.

4-11-20. Audit of vouchers, claims, and accounts of Department of Legislative Audit.
All salary and expense vouchers of the Department of Legislative Audit shall be audited and passed upon by the state auditor, who shall have the same power respecting such vouchers and claims as is herein conferred upon the auditor-general as to all other state departments, agencies, commissions, and institutions. The state auditor is authorized to make an examination and audit of the Department of Legislative Audit accounts whenever he deems it necessary.

Source: SL 1943, ch 258, §13; SDC Supp 1960, §55.2913.

Structure South Dakota Codified Laws

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 - Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.

Section 4-11-4.1 - Internal control review for certain municipalities.

Section 4-11-5 - Special audit of local accounts on request by governing body or taxpayers--Cost of examination.

Section 4-11-6 - Accounting manual for counties, municipalities, school districts, and their agencies.

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 4-11-12 - Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.

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 4-11-16 - Attorney general to oversee or institute civil actions--Criminal prosecutions not affected.

Section 4-11-17 - Attorney general to assist and supervise prosecutions.

Section 4-11-18 - Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims.

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.