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; […]
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 4-10-5 – Reconciliation of auditor’s and treasurer’s accounts–Adjustments and transfers.
4-10-5. Reconciliation of auditor’s and treasurer’s accounts–Adjustments and transfers. The state auditor is hereby authorized and required to make a complete reconciliation of all outstanding warrants of his office and records of same with the balance, funds, books, and records of the state treasurer’s office, and to continue such reconciliation when completed as an office […]
Section 4-10-6 – Budgetary accounting reports to state auditor–Review of system–Recommendations for change.
4-10-6. Budgetary accounting reports to state auditor–Review of system–Recommendations for change. The state auditor shall be provided in a timely manner, with a copy of all budgetary accounting reports from the Bureau of Finance and Management that he considers necessary to carry out the financial functions of his office. The state auditor shall review the […]
Section 4-10-7 – Receipts, warrants, and documents kept by auditor.
4-10-7. Receipts, warrants, and documents kept by auditor. The state auditor shall also keep records of all such public accounts and other documents as have been or may be by law made returnable to his office, and other vouchers relative to the business of his office. Source: SL 1862-3, ch 53, §8; PolC 1877, ch […]
Section 4-10-8 – Photography and reproduction of auditor’s files–Destruction of documents reproduced–Destruction of old warrants without reproduction–Official records.
4-10-8. Photography and reproduction of auditor’s files–Destruction of documents reproduced–Destruction of old warrants without reproduction–Official records. Warrants which have been microfilmed may be destroyed by the state auditor in his discretion without further approval or authorization from the records destruction board as soon as the microfilm copy has been verified to be an accurate and […]
Section 4-10-9 – Legislative inspection of auditor’s records.
4-10-9. Legislative inspection of auditor’s records. Whenever required the state auditor shall submit his books, accounts, and vouchers to the inspection of the Legislature or any committee thereof appointed for that purpose. Source: SL 1862-3, ch 53, §11; PolC 1877, ch 7, §9; CL 1887, §76; RPolC 1903, §80; RC 1919, §5348; SDC 1939, §55.1308.