4-11-8. Period of transactions covered by audit--Exceptions.
No examination or audit of the books and accounts of a public corporation shall extend back more than six years from the date such examination is commenced, unless by request of the governing body thereof or upon petition of not less than ten percent of the taxpayers thereof as shown by the last assessment roll, or in case of the state upon order of the Governor.
Source: SL 1943, ch 258, §5; SDC Supp 1960, §55.2905.
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.