South Dakota Codified Laws 7-10-4. Financial reports–Time for preparation and publication–Filing of publication
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The county auditor shall prepare by the first day of March of each year a report of the revenues and expenditures of the previous year and the assets, liabilities, and equity of the county as of December thirty–first of the previous year. The report shall be made in the form prescribed by the auditor–general and shall be published within thirty days in the official newspapers of the county. A copy of the publication shall be filed with the auditor–general.
Terms Used In South Dakota Codified Laws 7-10-4
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Source: CL 1887, § 1664; SL 1889, ch 48, § 1; RPolC 1903, § 2240; SL 1913, ch 206, § 15; SL 1917, ch 235, § 2; RC 1919, § 5947; SL 1921, ch 167; SDC 1939, § 12.0904; SL 1957, ch 19; SL 1972, ch 43, § 1; SL 1975, ch 76, § 3; SL 1982, ch 60, § 2; SL 1984, ch 47.