S.D. Codified Laws § 34-11A-27 (2026)
When the Department of Legislative Audit examines other county records, it shall examine the financial report of the secretary-treasurer of the ambulance district. The secretary-treasurer of the ambulance district shall, on or before January thirty-first of each year, file a financial report of the previous calendar year with the appropriate county auditor.
Source: SL 1982, ch 259 , § 29; SL 1988, ch 276 .