The Department of Legislative Audit shall prepare and distribute an accounting manual for counties, municipalities, school districts, and their agencies and update such manual periodically. Source: SL 1943, ch 258 , § 6; SL 1953, ch 293 ; SDC Supp 1960, § 55.2906 (6); SL 1970, ch 33 ; SL 1971, ch 25 ; SL 1991, ch 44 ; SL 2011, ch 28 , § 1.
Accounting manual for counties, municipalities, school districts, and their agencies
SDCL § 4-11-6, under POST-AUDIT OF ACCOUNTS.
SDCL § 4-11-6