The Department of Legislative Audit may cause an audit of the financial records of any taxing district required to submit an annual report by § 4-2-13.
S.D. Codified Laws § 4-2-14
Districts filing annual report may be audited
Source: SL 1991, ch 38, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.