Title 4, PUBLIC FISCAL ADMINISTRATION
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…
SDCL § 4-2-14 Districts filing annual report may be audited
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The Department of Legislative Audit may cause an audit of the financial records of any taxing district required to submit an annual report by § 4-2-13 . Source: SL 1991, ch 38 , § 2.
SDCL § 4-2-15 Publication of notice of certain entities' failure to submit timely audit report
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The Department of Legislative Audit shall cause to be published in a legal newspaper designated as the official newspaper of the entity in this section and on the website maintained by the department, notice of the failure to submit a timely audit report to the department by a sc…
SDCL § 4-2-16 Penalty for failure to submit timely audit report--Waiver of penalty for good cause
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A school board, municipality, board, or district under § 4-2-15 that fails to submit a timely audit report to the department shall be subject to a penalty of ten dollars per day for each day of delinquency. Upon submission of an untimely audit report to the department by a school…
SDCL § 4-2-17 Timely audit
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For purposes of §§ 4-2-15 and 4-2-16 , an audit is timely if the audit report is submitted to the Department of Legislative Audit not later than eighteen months following the end of the entity's fiscal year. If the entity is performing a two-year audit, the audit is timely if the…
SDCL § 4-2-2 Qualifications and appointment of auditor - general--Term--Vacancies
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The powers and duties of the Department of Legislative Audit shall be executed and performed by and under the direction of an auditor - general who shall be an experienced public accountant, and who shall be appointed to the Office of Auditor - General by a concurrent resolution …
SDCL § 4-2-3 Oath and bond of auditor - general--Responsibility to Legislature--Scope of responsibility
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The auditor - general shall qualify by taking and filing the oath and giving bond in the sum of ten thousand dollars, pursuant to chapters 3-1 and 3-5 . He shall be responsible to the Legislature for proper performance of the duties herein prescribed. He shall be responsible for …
SDCL § 4-2-4 Salary of auditor - general
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The auditor - general's salary shall be set by the Executive Board of the Legislative Research Council. Source: SL 1943, ch 258 , § 2; SL 1951, ch 298 ; SL 1955, ch 224 ; SL 1957, ch 262 ; SL 1959, ch 312 ; SDC Supp 1960, § 55.2902; SL 1961, ch 260 ; SL 1966, ch 165 , § 1; SL 196…
SDCL § 4-2-5 Removal of auditor - general from office
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The auditor - general may be removed at any time without assignment of cause by joint resolution or act of the Legislature. He shall not otherwise be subject to removal except that he may be suspended or be removed by a special proceeding in the circuit court for Hughes County, S…
SDCL § 4-2-6 Employment of personnel for department--Traveling expenses
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The auditor - general shall appoint one or more persons qualified by special training and experience, as assistants and may employ such other examiners, auditors, and clerks as may be necessary to do the work of the Department of Legislative Audit, within the limits of existing a…
SDCL § 4-2-7 Employment of additional personnel for follow - up services
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The auditor - general may employ additional personnel whose duties shall be to provide follow - up services, without cost, to all departments and agencies of the state and to all of its political subdivisions, including school districts, in order to facilitate the implementation …
SDCL § 4-2-8 Executive Board of Legislative Research Council to direct activities
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The Executive Board of the Legislative Research Council is empowered to act on behalf of the Legislature in directing the activities of the auditor-general. Source: SL 1966, ch 165 , § 17; SL 2025, ch 19 , § 13.
SDCL § 4-2-9 Access to books and property for investigations--Space and equipment
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The auditor - general and any of his assistants, examiners, auditors, clerks, or agents shall be entitled to access to any and all of the books, blanks, records, vouchers, cash, and property of each and every department, agency, institution, office, fund, or political subdivision…