Post-Audit Of Accounts

  1. Law
  2. South Dakota Codified Laws
  3. Public Fiscal Administration
  4. Post-Audit Of Accounts

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Section
4-11-1

Repealed.

Section
4-11-2

Annual audit of state accounts--Scope.

Section
4-11-2.1

Charitable or nonprofit corporations to comply with certain audit requirements.

Section
4-11-3

Special audit of state accounts on Governor's order--Report of audit.

Section
4-11-4

Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.

Section
4-11-4.1

Internal control review for certain municipalities.

Section
4-11-5

Special audit of local accounts on request by governing body or taxpayers--Cost of examination.

Section
4-11-6

Accounting manual for counties, municipalities, school districts, and their agencies.

Section
4-11-7

Audit by private accountant--Acceptance in lieu of required audit.

Section
4-11-7.1

School district audit by private auditing firm.

Section
4-11-7.2

Publication of school district audit results.

Section
4-11-8

Period of transactions covered by audit--Exceptions.

Section
4-11-9

Reports of audits--Place of filing.

Section
4-11-10

Contents of audit reports.

Section
4-11-11

Filing of audit reports--Open to public inspection.

Section
4-11-12

Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.

Section
4-11-13

Copies of audit reports received in evidence.

Section
4-11-14

Civil action to recover misappropriated funds disclosed by audit report.

Section
4-11-15

Notice to attorney general of civil actions--Compromise of actions.

Section
4-11-16

Attorney general to oversee or institute civil actions--Criminal prosecutions not affected.

Section
4-11-17

Attorney general to assist and supervise prosecutions.

Section
4-11-18

Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims.

Section
4-11-19

Deposit and crediting of reimbursed amounts.

Section
4-11-20

Audit of vouchers, claims, and accounts of Department of Legislative Audit.

Section
4-11-21

Confidential identity of person supplying information to department.