South Dakota Codified Laws
Chapter 11 - Post-Audit Of Accounts
Section 4-11-9 - Reports of audits--Place of filing.

4-11-9. Reports of audits--Place of filing.
The auditor-general shall make detailed reports of the result of any audits or investigations made by the Department of Legislative Audit within sixty days after such audits or investigations have been completed. The auditor-general shall file reports of state agencies with the Governor and the respective state agency. The auditor-general shall file reports of political subdivisions with the respective governing board and finance director.

Source: SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1974, ch 55, §7; SL 1995, ch 29.

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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.