Section 4-11-12 – Publication of notice of county, municipal and school district audit reports–Contents and expense of notice.
4-11-12. Publication of notice of county, municipal and school district audit reports–Contents and expense of notice. Not less than ten days after the date of filing the reports on audit in any public office the auditor-general shall cause to be published for two issues in each of the official papers of any municipality, school district […]
Section 4-11-13 – Copies of audit reports received in evidence.
4-11-13. Copies of audit reports received in evidence. A copy of any record or report in the office of the Department of Legislative Audit, certified to by the auditor-general under his seal and attested by the secretary of state with the great seal of the state affixed thereto, shall be received in evidence in all […]
Section 4-11-14 – Civil action to recover misappropriated funds disclosed by audit report.
4-11-14. Civil action to recover misappropriated funds disclosed by audit report. If any report provided herein discloses malfeasance, misfeasance, or neglect of duty on the part of an employee or officer, upon receipt of a copy of such report it shall be the duty of the proper legal officer, and he is authorized and required […]
Section 4-11-15 – Notice to attorney general of civil actions–Compromise of actions.
4-11-15. Notice to attorney general of civil actions–Compromise of actions. The attorney general shall be notified at the beginning of any action, and kept fully advised of the progress thereof, and it shall not be lawful for any board of county commissioners or board of other taxing district to make a settlement or compromise of […]
Section 4-11-16 – Attorney general to oversee or institute civil actions–Criminal prosecutions not affected.
4-11-16. Attorney general to oversee or institute civil actions–Criminal prosecutions not affected. It shall be the duty of the Governor and of the attorney general to see that the provisions of §§4-11-14 and 4-11-15 are faithfully complied with and upon refusal or neglect of the proper legal officer to institute a civil action as herein […]
Section 4-11-7 – Audit by private accountant–Acceptance in lieu of required audit.
4-11-7. Audit by private accountant–Acceptance in lieu of required audit. Nothing contained in this chapter prevents a public corporation from employing a private accountant to examine and audit the books and accounts thereof or of any of its officers if the governing body or authorized official believes that the public interest requires it, and if […]
Section 4-11-7.1 – School district audit by private auditing firm.
4-11-7.1. School district audit by private auditing firm. A school district shall have financial and compliance audits performed at least every two years. The audits shall be performed in accordance with generally accepted government auditing standards. The audits may be done by the Department of Legislative Audit or by a private auditing firm authorized by […]
Section 4-11-2 – Annual audit of state accounts–Scope.
4-11-2. Annual audit of state accounts–Scope. The Department of Legislative Audit shall perform an annual financial and compliance audit of the State of South Dakota in accordance with generally accepted government auditing standards. The scope of the audit shall include all state officers, departments, agencies, boards, commissions, penal, charitable, and educational institutions, and all regulatory […]
Section 4-11-2.1 – Charitable or nonprofit corporations to comply with certain audit requirements.
4-11-2.1. Charitable or nonprofit corporations to comply with certain audit requirements. Any charitable or nonprofit corporation receiving federal funds through the state or its political subdivisions, that is required to be audited in accordance with the Federal Single Audit Act Amendments of 1996 Public Law 104-156 (31 U.S.C. sections 7501 to 7507) as amended to […]
Section 4-11-3 – Special audit of state accounts on Governor’s order–Report of audit.
4-11-3. Special audit of state accounts on Governor’s order–Report of audit. A special audit, investigation, or examination of any of such matters specified in §4-11-2 or of any additional matter relating to state affairs directly or indirectly shall also be made at any time upon written order of the Governor and a report shall likewise […]