4-11-7.2. Publication of school district audit results.
Not less than ten days after the date of filing the audit reports, the Department of Legislative Audit or the private auditing firm, whichever performed the audit, shall publish for two issues in each of the official papers of the school district a brief statement of the fact that the audit was made, where the audit may be found on file for public inspection, and a brief recital of the substantial items of error, irregularity, or loss which were discovered, but with enough detail so that the public is informed of the important findings of the audit. The Department of Legislative Audit or the private auditing firm, whichever made the audit, shall furnish a copy of the report of the audit to the person designated by the school board to receive the report. The designated person shall furnish a copy of the report of the audit to each member of the school board. The expense of the publication shall be paid at the legal rate by the school district.
Source: SL 1995, ch 28, §2; SL 2018, ch 44, §1.
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.