South Dakota Codified Laws
Chapter 38 - Consumers Power District Records, Accounts And Reports
Section 49-38-3 - Contents of audit.

49-38-3. Contents of audit.
In each consumers power district, the auditor-general shall require audits pursuant to §49-38-2 to set forth:
(1)The gross income from all sources of the district for the year previous;
(2)The gross amount of electrical energy supplied by said district;
(3)The amount expended during the previous year for maintenance;
(4)The amount expended during the previous year for plant investments;
(5)The amount of depreciation of the plant during the previous year;
(6)The cost of supplying electrical energy, including production cost, transmission cost and distribution cost;
(7)The number of employees as of December thirty-first of each year;
(8)The salaries paid; and
(9)All other facts necessary to give an accurate and comprehensive view of the cost of maintaining and operating the district.

Source: SL 1950 (SS), ch 17, §34; SDC Supp 1960, §52.1734.

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