Section 46A-3D-4 - Fiscal year--Audit--Report--Publication of notice. - South Dakota Statutes

46A-3D-4. Fiscal year--Audit--Report--Publication of notice. The fiscal year of the water development district shall coincide with the calendar year. The water development district board at the close of each year of business shall obtain an audit by the State Department of Legislative Audit, or an auditor approved by the State Department of Legislative Audit, of the books, records, and financial affairs of the water development district. A written report of the audit shall be kept on file in the principal place of business of the water development district and a copy of the report shall be filed in the Office of the Secretary of State. Notice of availability of the audit report shall be promptly published in the official newspapers of the water development district.

Source: SL 1984 (SS), ch 1, § 36.