S.D. Codified Laws § 11-8-48 (2026)
Each agency shall keep an accurate account of all its activities and of all its receipts and expenditures and shall annually on or before March thirty-first, make a report thereof to the auditor-general, and to the governing body of the municipality, such reports to be in a form prescribed by the auditor-general for the period of the preceding year.
Source: SL 1966, ch 149 , § 18.