South Dakota Codified Laws
Chapter 04 - State Public Fund Structure
Section 4-4-6 - Annual financial statements.

4-4-6. Annual financial statements.
The Bureau of Finance and Management shall annually prepare financial statements for the State of South Dakota. The financial statements shall be prepared in accordance with generally accepted accounting principles.

Source: SL 1987, ch 43; SL 2001, ch 23, ยง3.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 4 - Public Fiscal Administration

Chapter 04 - State Public Fund Structure

Section 4-4-1 - Purpose of chapter.

Section 4-4-2 - State public funds defined.

Section 4-4-3 - Public funds maintained in state treasury--Local bank accounts as official accounts--Signatories--Statements required of agencies holding state funds in local bank.

Section 4-4-3.1 - Local drug buy accounts.

Section 4-4-4 - Governmental accounting systems to comport with generally accepted accounting principles.

Section 4-4-4.3 - Securities operating fund and insurance operating fund established--Permitted expenditures.

Section 4-4-4.4 - Transfer of excess funds at end of fiscal quarter.

Section 4-4-4.5 - Boiler inspection fund established--Permitted expenditures.

Section 4-4-4.6 - Transfer of excess funds at end of fiscal year.

Section 4-4-5 - Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.

Section 4-4-6 - Annual financial statements.

Section 4-4-7 - Deposit of indirect cost reimbursements from the federal government--Exemption.

Section 4-4-8 - Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption.