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16 chapters · 298 sections in this title.
SDCL § 4-11-10 Contents of audit reports
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The reports made under § 4-11-9 shall contain financial statements presented in accordance with generally accepted accounting principles or other accepted methods of reporting of such subdivision, department, commission, agency, or institution, and such other general information …
SDCL § 4-11-11 Filing of audit reports--Open to public inspection
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The auditor - general shall at all times keep on file in his office the original copy and such additional copies as may be deemed necessary of any report of investigations, audits, or examinations made by his department or any private audit under the provisions of this chapter. A…
SDCL § 4-11-12 Publication of notice of county, municipal and school district audit reports--Contents and expense of notice
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Not less than ten days after the date of filing the reports on audit in any public office the auditor-general shall cause to be published for two issues in each of the official papers of any municipality, school district or county, the audit of which has been completed, a brief s…
SDCL § 4-11-13 Copies of audit reports received in evidence
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A copy of any record or report in the office of the Department of Legislative Audit, certified to by the auditor - general under his seal and attested by the secretary of state with the great seal of the state affixed thereto, shall be received in evidence in all courts of this s…
