49-38-4. Time for audit--Furnishing information to auditor.
The audit and report required by §§49-38-2 and 49-38-3 shall be made at the close of the fiscal year. The person making the examination and audit shall have access to all the districts books, records, vouchers, papers, contracts, or other data. It is hereby made the duty of all officers, agents and servants of said district to furnish to the person making the audit, his agents, servants, and employees, such information regarding the auditing of such district as may be deemed essential.
Source: SL 1950 (SS), ch 17, §35; SDC Supp 1960, §52.1735.
Structure South Dakota Codified Laws
Title 49 - Public Utilities and Carriers
Chapter 38 - Consumers Power District Records, Accounts And Reports
Section 49-38-1 - Minutes of meetings--Books of account--Place of keeping--Public inspection.
Section 49-38-3 - Contents of audit.
Section 49-38-4 - Time for audit--Furnishing information to auditor.
Section 49-38-7 - Expenditure of district moneys--Approval by board of directors.