The county auditor shall prepare by the first day of March of each year a report of the revenues and expenditures of the previous year and the assets, liabilities, and equity of the county as of December thirty-first of the previous year. The report shall be made in the form prescribed by the auditor-general and shall be published within thirty days in the official newspapers of the county. A copy of the publication shall be filed with the auditor-general.

Source: CL 1887, § 1664; SL 1889, ch 48 , § 1; RPolC 1903, § 2240; SL 1913, ch 206 , § 15; SL 1917, ch 235 , § 2; RC 1919, § 5947; SL 1921, ch 167 ; SDC 1939, § 12.0904; SL 1957, ch 19 ; SL 1972, ch 43 , § 1; SL 1975, ch 76 , § 3; SL 1982, ch 60 , § 2; SL 1984, ch 47 .