<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-11-4.1 - Internal control review for certain municipalities. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034043Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2034043SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034043CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2034043Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2034043DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2034043Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2034043DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2034043Normal-000003 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2034043000004 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034043SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034043SCL-000005 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2034043Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-11-4.1"><span class="s2034043SENU">4-11-4.1</span></a><span xml:space="preserve" class="s2034043SENU">. </span><span class="s2034043CL">Internal control review for certain municipalities.</span></p><p dir="ltr" class="s2034043Normal-000000"><span class="s2034043DefaultParagraphFont">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:</span></p><p dir="ltr" class="s2034043Normal-000001"><span class="s2034043DefaultParagraphFont">(1)    They are not required to have an entity</span><span class="s2034043DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2034043DefaultParagraphFont">wide audit under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-11-4"><span class="s2034043DefaultParagraphFont">4-11-4</span></a><span class="s2034043DefaultParagraphFont">;</span></p><p dir="ltr" class="s2034043Normal-000001"><span class="s2034043DefaultParagraphFont">(2)    They have revenues of one hundred thousand dollars or more in any one year; and</span></p><p dir="ltr" class="s2034043Normal-000001"><span class="s2034043DefaultParagraphFont">(3)    They have not had an internal control review in the last five years.</span></p><p dir="ltr" class="s2034043Normal-000003"><span class="s2034043DefaultParagraphFont">The auditor general may cause an internal control review of any municipality with less than six hundred thousand dollars in revenue if it is requested by the governing body or he finds that special reason exists.</span></p><p dir="ltr" class="s2034043Normal-000003"><span class="s2034043DefaultParagraphFont">The auditor general shall develop the minimum procedures and reporting requirements for an internal control review. The governing body may require additional work to be performed as part of the internal control review contract.</span></p><p dir="ltr" class="s2034043Normal-000003"><span xml:space="preserve" class="s2034043DefaultParagraphFont">The requirements for filing, publication and billing for services for an internal control review report shall be the same as that required for audits pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-11"><span class="s2034043DefaultParagraphFont">4-11</span></a><span class="s2034043DefaultParagraphFont">.</span></p><p dir="ltr" class="s2034043Normal"><span xml:space="preserve" class="s2034043000004"> </span></p><p dir="ltr" class="s2034043Normal"><span class="s2034043SCL">Source:</span><span xml:space="preserve" class="s2034043SCL-000005"> SL 1991, ch 43, § 1.</span></p></div></body></html>