§ 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–Federalguidelines–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 ofexamination
§ 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–Contentsand 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 notaffected
§ 4-11-17 Attorney general to assist and supervise prosecutions
§ 4-11-18 Costs of audits charged to state agencies and local bodies–Computation–Witnessfees 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
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In South Dakota Codified Laws > Title 4 > Chapter 11 - Post-Audit of Accounts

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper, and also the word "seal" written or printed on such paper. See South Dakota Codified Laws 2-14-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2