Section 49-38-3 - Contents of audit. - South Dakota Statutes

49-38-3. Contents of audit. In each consumers power district, the auditor-general shall require audits pursuant to § 49-38-2 to set forth:
(1) The gross income from all sources of the district for the year previous;
(2) The gross amount of electrical energy supplied by said district;
(3) The amount expended during the previous year for maintenance;
(4) The amount expended during the previous year for plant investments;
(5) The amount of depreciation of the plant during the previous year;
(6) The cost of supplying electrical energy, including production cost, transmission cost and distribution cost;
(7) The number of employees as of December thirty-first of each year;
(8) The salaries paid; and
(9) All other facts necessary to give an accurate and comprehensive view of the cost of maintaining and operating the district.

Source: SL 1950 (SS), ch 17, § 34; SDC Supp 1960, § 52.1734.