Section 4-2-13 - Taxing districts not annually audited required to file annual report--Townshipsexcepted. - South Dakota Statutes

4-2-13. Taxing districts not annually audited required to file annual report--Townships excepted. Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the Department of Legislative Audit or by an auditor approved by the Department of Legislative Audit, shall file an annual report of the district's financial affairs with the Department of Legislative Audit within ninety days of the close of the district's fiscal year. However, this section does not apply to townships.

Source: SL 1991, ch 38, § 1.