Chapter 11 - Post-audit of Accounts - South Dakota Statutes

SOUTH DAKOTA STATUTES AND CODES

Chapter 11 - Post-audit of Accounts

Section 4-11-1 - Repealed.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--Federalguidelines--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 ofexamination.
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--Contentsand 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 notaffected.
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--Witnessfees 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.

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SOUTH DAKOTA STATUTES AND CODES

Chapter 11 - Post-audit of Accounts

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