Section 6-9-1 - Annual fiscal reports to county auditor by township, municipal and school district officers--Contents--Filing. - South Dakota Statutes

6-9-1. Annual fiscal reports to county auditor by township, municipal and school district officers--Contents--Filing. The clerk of each township, third class municipality, or school district, and every municipal auditor shall report to the county auditor of each county in which the municipality or school district is situated, the total indebtedness and the purpose for which issued and the liabilities, assets, resources, and expenditures, and the total receipts and disbursements as of December thirty-first of the preceding year, or as of the closing date of the last fiscal year.
The reports shall be filed and kept by the county auditor of each county in a suitable record. However, the county auditor may destroy any record which the records destruction board, acting pursuant to § 1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.

Source: SL 1862-3, ch 53, § 10; SL 1874-5, ch 72; PolC 1877, ch 7, § 7; CL 1887, § 74; RPolC 1903, § 77; SL 1905, ch 165; SL 1909, ch 290, § 2; SL 1913, ch 291, § 12; RC 1919, § 5347; SL 1927, ch 195, § 1; SL 1929, ch 240; SDC 1939, § 57.0204; SL 1981, ch 45, § 1; SL 1992, ch 60, § 2.