4-2-15. Publication of notice of certain entities' failure to submit timely audit report.
The Department of Legislative Audit shall cause to be published in a legal newspaper designated as the official newspaper of the entity in this section and on the website maintained by the department, notice of the failure to submit a timely audit report to the department by a school district under §4-11-7.1, municipality under §4-11-4, hospital district board under §34-10-29, waste management district under §34A-16-31, water development district under §46A-3D-4, water user district under §46A-9-68, or consumer power district under §49-38-2. If an entity has not designated an official newspaper, notice shall be published in a legal newspaper designated as the official newspaper of each municipality or county in which the entity is located. The cost of publication under this section shall be paid by the entity.
Source: SL 2018, ch 43, §1, effective for audits of periods ending on or after June 30, 2018.
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.