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 4-11-7.2 – 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 4-10-11 – Failure by public officer to publish financial statement–Petty offense–Salary forfeiture–Removal from office.
4-10-11. Failure by public officer to publish financial statement–Petty offense–Salary forfeiture–Removal from office. All public officers of the state, counties, townships, municipalities, and school districts who are required by law to publish legal notices of financial statements and who shall intentionally fail or refuse to make such publications, commits a petty offense and also shall […]
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 […]
Section 4-11-4 – Audit of municipal and county records–Frequency of examination–Federal guidelines–Annual report in lieu of audit.
4-11-4. Audit of municipal and county records–Frequency of examination–Federal guidelines–Annual report in lieu of audit. The auditor-general shall cause audits as follows: (1)Financial and compliance audits in accordance with generally accepted government auditing standards of each municipality and county in the state, shall be made at least once every two years; (2)Municipalities with less than […]