South Dakota

4-11-1. Repealed by SL 1985, ch 34, § 1.

4-11-2. Annual audit of state accounts--Scope.

4-11-2.1. Charitable or nonprofit corporations to comply with certain audit requirements.

4-11-3. Special audit of state accounts on Governor's order--Report of audit.

4-11-4. Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.

4-11-4.1. Internal control review for certain municipalities.

4-11-5. Special audit of local accounts on request by governing body or taxpayers--Cost of examination.

4-11-6. Accounting manual for counties, municipalities, school districts, and their agencies.

4-11-7. Audit by private accountant--Acceptance in lieu of required audit.

4-11-7.1. School district audit by private auditing firm.

4-11-7.2. Publication of school district audit results.

4-11-8. Period of transactions covered by audit--Exceptions.

4-11-9. Reports of audits--Place of filing.

4-11-10. Contents of audit reports.

4-11-11. Filing of audit reports--Open to public inspection.

4-11-12. Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.

4-11-13. Copies of audit reports received in evidence.

4-11-14. Civil action to recover misappropriated funds disclosed by audit report.

4-11-15. Notice to attorney general of civil actions--Compromise of actions.

4-11-16. Attorney general to oversee or institute civil actions--Criminal prosecutions not affected.

4-11-17. Attorney general to assist and supervise prosecutions.

4-11-18. Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims.

4-11-19. Deposit and crediting of reimbursed amounts.

4-11-20. Audit of vouchers, claims, and accounts of Department of Legislative Audit.

4-11-21. Confidential identity of person supplying information to department.