7-10-4. Financial reports--Time for preparation and publication--Filing of publication.
The county auditor shall prepare by the first day of March of each year a report of the revenues and expenditures of the previous year and the assets, liabilities, and equity of the county as of December thirty-first of the previous year. The report shall be made in the form prescribed by the auditor-general and shall be published within thirty days in the official newspapers of the county. A copy of the publication shall be filed with the auditor-general.
Source: CL 1887, §1664; SL 1889, ch 48, §1; RPolC 1903, §2240; SL 1913, ch 206, §15; SL 1917, ch 235, §2; RC 1919, §5947; SL 1921, ch 167; SDC 1939, §12.0904; SL 1957, ch 19; SL 1972, ch 43, §1; SL 1975, ch 76, §3; SL 1982, ch 60, §2; SL 1984, ch 47.
Structure South Dakota Codified Laws
Section 7-10-1 - Auditor as clerk of county commissioners--Preservation and destruction of records.
Section 7-10-2 - Accounting records maintained--Destruction.
Section 7-10-4 - Financial reports--Time for preparation and publication--Filing of publication.
Section 7-10-5 - General duties relating to elections.
Section 7-10-6 - Call of special election when county commissioners fail to call.
Section 7-10-9 - Action against auditor and sureties for misconduct or omission of duty.