4-2-14. Districts filing annual report may be audited.
The Department of Legislative Audit may cause an audit of the financial records of any taxing district required to submit an annual report by §4-2-13.
Source: SL 1991, ch 38, §2.
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.