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16 chapters · 298 sections in this title.
SDCL § 4-2-1 Department continued--Seal
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The department of the state government known as the Department of Legislative Audit is hereby continued. It shall have a seal containing the words: "South Dakota Department of Legislative Audit." Source: SL 1943, ch 258 , § 1; SDC Supp 1960, § 55.2901; SL 1974, ch 37 , § 1.
SDCL § 4-2-10 Subpoena and examination of witnesses in investigations--Expenses and per diem of witnesses
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The auditor - general and his assistants, examiners, or auditors shall be authorized to issue subpoenas for the attendance of witnesses and for the production of records in connection with any post - audit, investigation, or examination being conducted by any of them. They shall …
SDCL § 4-2-11 Failure to permit access or obey subpoena--Punishment as contempt
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Failure to obey any subpoena or to permit access as provided in §§ 4-2-9 and 4-2-10 shall be punished the same as a contempt of court and compliance with the provisions of this chapter may be enforced and contempt punished as provided by chapter 21-34 . Source: SL 1943, ch 258 , …
SDCL § 4-2-13 Taxing districts not annually audited required to file annual report--Townships excepted
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Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the Department of Legislative Audit or by an auditor approved by the Department of Legislative Audit, shall file an annual report of the district's financial a…
