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South Dakota Codified Laws
Title 4
Chapter 4-11
S.D. Codified Laws ch. 4-11
Post-audit of Accounts
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4-11-1
Repealed
Repealed
4-11-2
Annual audit of state accounts--Scope.
4-11-2.1
Charitable or nonprofit corporations to comply with certain audit requirements.
4-11-3
Special audit of state accounts on Governor's order--Report of audit.
4-11-4
Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.
4-11-4.1
Internal control review for certain municipalities.
4-11-5
Special audit of local accounts on request by governing body or taxpayers--Cost of examination.
4-11-6
Accounting manual for counties, municipalities, school districts, and their agencies.
4-11-7
Audit by private accountant--Acceptance in lieu of required audit.
4-11-7.1
School district audit by private auditing firm.
4-11-7.2
Publication of school district audit results.
4-11-8
Period of transactions covered by audit--Exceptions.
4-11-9
Reports of audits--Place of filing.
4-11-10
Contents of audit reports.
4-11-11
Filing of audit reports--Open to public inspection.
4-11-12
Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.
4-11-13
Copies of audit reports received in evidence.
4-11-14
Civil action to recover misappropriated funds disclosed by audit report.
4-11-15
Notice to attorney general of civil actions--Compromise of actions.
4-11-16
Attorney general to oversee or institute civil actions--Criminal prosecutions not affected.
4-11-17
Attorney general to assist and supervise prosecutions.
4-11-18
Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims.
4-11-19
Deposit and crediting of reimbursed amounts.
4-11-20
Audit of vouchers, claims, and accounts of Department of Legislative Audit.
4-11-21
Confidential identity of person supplying information to department.