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 […]
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 4-11-3 – 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 […]
Section 4-11-4.1 – Internal control review for certain municipalities.
4-11-4.1. Internal control review for certain municipalities. The auditor general shall cause an internal control review to be performed in municipalities with less than six hundred thousand dollars in revenue at least once every five years if: (1)They are not required to have an entity-wide audit under §4-11-4; (2)They have revenues of one hundred thousand […]
Section 4-11-5 – Special audit of local accounts on request by governing body or taxpayers–Cost of examination.
4-11-5. Special audit of local accounts on request by governing body or taxpayers–Cost of examination. The auditor-general is also authorized to make examinations of the books and accounts of the offices of all municipalities, townships, and school districts when called upon by the governing board of any such taxing district, or upon request by petition […]
Section 4-11-6 – Accounting manual for counties, municipalities, school districts, and their agencies.
4-11-6. Accounting manual for counties, municipalities, school districts, and their agencies. The Department of Legislative Audit shall prepare and distribute an accounting manual for counties, municipalities, school districts, and their agencies and update such manual periodically. Source: SL 1943, ch 258, §6; SL 1953, ch 293; SDC Supp 1960, §55.2906 (6); SL 1970, ch 33; […]