Title 49 — PUBLIC UTILITIES AND CARRIERS
61 chapters · 1,170 sections in this title.
SDCL § 49-38-1 Minutes of meetings--Books of account--Place of keeping--Public inspection
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The board of directors of a consumers power district shall keep accurate minutes of their meetings and accurate records and books of account, conforming to approved methods of bookkeeping, clearly setting out and reflecting the entire operation, management and business of the dis…
Annual audit by department of legislative audits--Filing with auditor - general--Cost of audit
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The fiscal year of a consumers power district shall coincide with the calendar year. The board of directors, at the close of each year's business, shall cause an audit of the books, records, and financial affairs of the district to be made by the South Dakota Department of Legisl…
SDCL § 49-38-3 Contents of audit
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In each consumers power district, the auditor - general shall require audits pursuant to § 49-38-2 to set forth: (1) The gross income from all sources of the district for the year previous; (2) The gross amount of electrical energy supplied by said district; (3) The amount expend…
SDCL § 49-38-4 Time for audit--Furnishing information to auditor
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The audit and report required by §§ 49-38-2 and 49-38-3 shall be made at the close of the fiscal year. The person making the examination and audit shall have access to all the districts books, records, vouchers, papers, contracts, or other data. It is hereby made the duty of all …
SDCL § 49-38-7 Expenditure of district moneys--Approval by board of directors
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Money of a consumers power district shall be paid out or expended only upon the authorization or approval of the board of directors, and by check, draft, warrant, electronic payment, or other instrument in writing, signed by the treasurer, assistant treasurer, or such other offic…