Section 4-11-21 – Confidential identity of person supplying information to department.
4-11-21. Confidential identity of person supplying information to department. The identity of a person supplying information to the Department of Legislative Audit in conjunction with the performance of any audit authorized by this chapter may be kept confidential if requested by that person and such confidentiality is determined by the auditor general to be appropriate […]
Section 4-11-17 – Attorney general to assist and supervise prosecutions.
4-11-17. Attorney general to assist and supervise prosecutions. It shall be the duty of the attorney general, when called upon by the auditor-general, to aid in any investigation or matter needing legal advice or inquiry, and to supervise the prosecution of all offenders under the laws relating thereto. Source: SL 1887, ch 124, §10; CL […]
Section 4-11-18 – Costs of audits charged to state agencies and local bodies–Computation–Witness fees and expenses–Collection of claims.
4-11-18. Costs of audits charged to state agencies and local bodies–Computation–Witness fees and expenses–Collection of claims. For each audit made of any agency of state government, except those agencies or that portion of an agency that is financed with state general fund appropriations, the audited agency shall pay for audit services computed by dividing the […]
Section 4-11-19 – Deposit and crediting of reimbursed amounts.
4-11-19. Deposit and crediting of reimbursed amounts. All funds coming into the hands of the auditor-general or state treasurer for him shall be deposited with the state treasurer and placed in the state general fund. Source: SL 1943, ch 258, §12; SL 1955, ch 250; SDC Supp 1960, §55.2912; SL 1966, ch 165, §12; SL […]
Section 4-11-20 – Audit of vouchers, claims, and accounts of Department of Legislative Audit.
4-11-20. Audit of vouchers, claims, and accounts of Department of Legislative Audit. All salary and expense vouchers of the Department of Legislative Audit shall be audited and passed upon by the state auditor, who shall have the same power respecting such vouchers and claims as is herein conferred upon the auditor-general as to all other […]
Section 4-11-7.2 – Publication of school district audit results.
4-11-7.2. Publication of school district audit results. Not less than ten days after the date of filing the audit reports, the Department of Legislative Audit or the private auditing firm, whichever performed the audit, shall publish for two issues in each of the official papers of the school district a brief statement of the fact […]
Section 4-11-8 – Period of transactions covered by audit–Exceptions.
4-11-8. Period of transactions covered by audit–Exceptions. No examination or audit of the books and accounts of a public corporation shall extend back more than six years from the date such examination is commenced, unless by request of the governing body thereof or upon petition of not less than ten percent of the taxpayers thereof […]
Section 4-11-9 – Reports of audits–Place of filing.
4-11-9. Reports of audits–Place of filing. The auditor-general shall make detailed reports of the result of any audits or investigations made by the Department of Legislative Audit within sixty days after such audits or investigations have been completed. The auditor-general shall file reports of state agencies with the Governor and the respective state agency. The […]
Section 4-11-10 – Contents of audit reports.
4-11-10. Contents of audit reports. The reports made under §4-11-9 shall contain financial statements presented in accordance with generally accepted accounting principles or other accepted methods of reporting of such subdivision, department, commission, agency, or institution, and such other general information as may be deemed necessary by the auditor or required by such subdivision, department, […]
Section 4-11-11 – Filing of audit reports–Open to public inspection.
4-11-11. Filing of audit reports–Open to public inspection. The auditor-general shall at all times keep on file in his office the original copy and such additional copies as may be deemed necessary of any report of investigations, audits, or examinations made by his department or any private audit under the provisions of this chapter. All […]