4-2-13. Taxing districts not annually audited required to file annual report--Townships excepted.
Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the Department of Legislative Audit or by an auditor approved by the Department of Legislative Audit, shall file an annual report of the district's financial affairs with the Department of Legislative Audit within ninety days of the close of the district's fiscal year. However, this section does not apply to townships.
Source: SL 1991, ch 38, ยง1.
Structure South Dakota Codified Laws
Title 4 - Public Fiscal Administration
Chapter 02 - Department Of Legislative Audit
Section 4-2-1 - Department continued--Seal.
Section 4-2-2 - Qualifications and appointment of auditor-general--Term--Vacancies.
Section 4-2-4 - Salary of auditor-general.
Section 4-2-5 - Removal of auditor-general from office.
Section 4-2-6 - Employment of personnel for department--Traveling expenses.
Section 4-2-7 - Employment of additional personnel for follow-up services.
Section 4-2-8 - Executive Board of Legislative Research Council to direct activities.
Section 4-2-9 - Access to books and property for investigations--Space and equipment.
Section 4-2-11 - Failure to permit access or obey subpoena--Punishment as contempt.
Section 4-2-14 - Districts filing annual report may be audited.
Section 4-2-15 - Publication of notice of certain entities' failure to submit timely audit report.