South Dakota Codified Laws
Title 4 - Public Fiscal Administration
Chapter 11 - Post-Audit Of Accounts

Section 4-11-2 - Annual audit of state accounts--Scope. - 4-11-2. Annual audit of state accounts--Scope. The Department of Legislative...

Section 4-11-2.1 - Charitable or nonprofit corporations to comply with certain audit requirements. - 4-11-2.1. Charitable or nonprofit corporations to comply with certain audit...

Section 4-11-3 - Special audit of state accounts on Governor's order--Report of audit. - 4-11-3. Special audit of state accounts on Governor's order--Report of...

Section 4-11-4 - Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit. - 4-11-4. Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual...

Section 4-11-4.1 - Internal control review for certain municipalities. - 4-11-4.1. Internal control review for certain municipalities. The auditor general...

Section 4-11-5 - Special audit of local accounts on request by governing body or taxpayers--Cost of examination. - 4-11-5. Special audit of local accounts on request by governing...

Section 4-11-6 - Accounting manual for counties, municipalities, school districts, and their agencies. - 4-11-6. Accounting manual for counties, municipalities, school districts, and their...

Section 4-11-7 - Audit by private accountant--Acceptance in lieu of required audit. - 4-11-7. Audit by private accountant--Acceptance in lieu of required audit....

Section 4-11-7.1 - School district audit by private auditing firm. - 4-11-7.1. School district audit by private auditing firm. A school...

Section 4-11-7.2 - Publication of school district audit results. - 4-11-7.2. Publication of school district audit results. Not less than...

Section 4-11-8 - Period of transactions covered by audit--Exceptions. - 4-11-8. Period of transactions covered by audit--Exceptions. No examination or...

Section 4-11-9 - Reports of audits--Place of filing. - 4-11-9. Reports of audits--Place of filing. The auditor-general shall make...

Section 4-11-10 - Contents of audit reports. - 4-11-10. Contents of audit reports. The reports made under §4-11-9...

Section 4-11-11 - Filing of audit reports--Open to public inspection. - 4-11-11. Filing of audit reports--Open to public inspection. The auditor-general...

Section 4-11-12 - Publication of notice of county, municipal and school district audit reports--Contents and expense of notice. - 4-11-12. Publication of notice of county, municipal and school district...

Section 4-11-13 - Copies of audit reports received in evidence. - 4-11-13. Copies of audit reports received in evidence. A copy...

Section 4-11-14 - Civil action to recover misappropriated funds disclosed by audit report. - 4-11-14. Civil action to recover misappropriated funds disclosed by audit...

Section 4-11-15 - Notice to attorney general of civil actions--Compromise of actions. - 4-11-15. Notice to attorney general of civil actions--Compromise of actions....

Section 4-11-16 - Attorney general to oversee or institute civil actions--Criminal prosecutions not affected. - 4-11-16. Attorney general to oversee or institute civil actions--Criminal prosecutions...

Section 4-11-17 - Attorney general to assist and supervise prosecutions. - 4-11-17. Attorney general to assist and supervise prosecutions. It shall...

Section 4-11-18 - Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims. - 4-11-18. Costs of audits charged to state agencies and local...

Section 4-11-19 - Deposit and crediting of reimbursed amounts. - 4-11-19. Deposit and crediting of reimbursed amounts. All funds coming...

Section 4-11-20 - Audit of vouchers, claims, and accounts of Department of Legislative Audit. - 4-11-20. Audit of vouchers, claims, and accounts of Department of...

Section 4-11-21 - Confidential identity of person supplying information to department. - 4-11-21. Confidential identity of person supplying information to department. The...