<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se1f677f9e51a4cb591f39b235ab60da2Normal { text-align: center; 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.se1f677f9e51a4cb591f39b235ab60da2HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se1f677f9e51a4cb591f39b235ab60da2HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se1f677f9e51a4cb591f39b235ab60da2Normal-000000 { 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.se1f677f9e51a4cb591f39b235ab60da2000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se1f677f9e51a4cb591f39b235ab60da2B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT"><meta property="og:description" content="SDLRC Codified Law 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2Normal"><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=4-2" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2</span></a></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2Normal"><span class="se1f677f9e51a4cb591f39b235ab60da2HG4C">DEPARTMENT OF LEGISLATIVE AUDIT</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2Normal-000000"><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2000001"> </span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-1" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-1</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Department continued--Seal.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-2" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-2</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Qualifications and appointment of auditor-general--Term--Vacancies.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-3" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-3</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Oath and bond of auditor-general--Responsibility to Legislature--Scope of responsibility.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-4" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-4</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Salary of auditor-general.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-5" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-5</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Removal of auditor-general from office.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-6" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-6</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Employment of personnel for department--Traveling expenses.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-7" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-7</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Employment of additional personnel for follow-up services.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-8" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-8</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Executive Board of Legislative Research Council to direct activities.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-9" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-9</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Access to books and property for investigations--Space and equipment.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-10" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-10</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Subpoena and examination of witnesses in investigations--Expenses and per diem of witnesses.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-11" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-11</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Failure to permit access or obey subpoena--Punishment as contempt.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-12" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-12</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Repealed by SL 1974, ch 55, § 50.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-13" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-13</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Taxing districts not annually audited required to file annual report--Townships excepted.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-14" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-14</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Districts filing annual report may be audited.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-15" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-15</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Publication of notice of certain entities' failure to submit timely audit report.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-16" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-16</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Penalty for failure to submit timely audit report--Waiver of penalty for good cause.</span></p><p dir="ltr" class="se1f677f9e51a4cb591f39b235ab60da2B"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-17" rel="noopener"><span class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">4-2-17</span></a><span xml:space="preserve" class="se1f677f9e51a4cb591f39b235ab60da2DefaultParagraphFont">    Timely audit.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033698Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033698SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033698CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033698Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033698DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033698000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033698SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033698SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033698Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-1"><span class="s2033698SENU">4-2-1</span></a><span xml:space="preserve" class="s2033698SENU">. </span><span class="s2033698CL">Department continued--Seal.</span></p><p dir="ltr" class="s2033698Normal-000000"><span class="s2033698DefaultParagraphFont">The department of the state government known as the Department of Legislative Audit is hereby continued. It shall have a seal containing the words: "South Dakota Department of Legislative Audit."</span></p><p dir="ltr" class="s2033698Normal"><span xml:space="preserve" class="s2033698000001"> </span></p><p dir="ltr" class="s2033698Normal"><span class="s2033698SCL">Source:</span><span xml:space="preserve" class="s2033698SCL-000002"> SL 1943, ch 258, § 1; SDC Supp 1960, § 55.2901; SL 1974, ch 37, § 1.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033699Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033699SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033699CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033699CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033699Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033699DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033699DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033699000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033699SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033699SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033699Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-2"><span class="s2033699SENU">4-2-2</span></a><span xml:space="preserve" class="s2033699SENU">. </span><span class="s2033699CL">Qualifications and appointment of auditor</span><span class="s2033699CL-000000">-</span><span class="s2033699CL">general--Term--Vacancies.</span></p><p dir="ltr" class="s2033699Normal-000001"><span class="s2033699DefaultParagraphFont">The powers and duties of the Department of Legislative Audit shall be executed and performed by and under the direction of an auditor</span><span class="s2033699DefaultParagraphFont-000002">-</span><span class="s2033699DefaultParagraphFont">general who shall be an experienced public accountant, and who shall be appointed to the Office of Auditor</span><span class="s2033699DefaultParagraphFont-000002">-</span><span class="s2033699DefaultParagraphFont">General by a concurrent resolution of the two houses of the State Legislature. The term of office of the auditor</span><span class="s2033699DefaultParagraphFont-000002">-</span><span class="s2033699DefaultParagraphFont">general shall be eight years and until the appointment and qualification of his successor. Should the office be vacant when the Legislature is not in session, the Executive Board of the Legislative Research Council shall appoint an auditor</span><span class="s2033699DefaultParagraphFont-000002">-</span><span class="s2033699DefaultParagraphFont">general to serve until the next legislative session and the appointment and qualification of his successor.</span></p><p dir="ltr" class="s2033699Normal"><span xml:space="preserve" class="s2033699000003"> </span></p><p dir="ltr" class="s2033699Normal"><span class="s2033699SCL">Source:</span><span xml:space="preserve" class="s2033699SCL-000004"> SL 1943, ch 258, § 2; SDC Supp 1960, § 55.2902; SL 1966, ch 165, § 1; SL 1968, ch 205, § 1.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033700Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033700SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033700CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033700CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033700Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033700DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033700DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033700000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033700SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033700SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033700Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-3"><span class="s2033700SENU">4-2-3</span></a><span xml:space="preserve" class="s2033700SENU">. </span><span class="s2033700CL">Oath and bond of auditor</span><span class="s2033700CL-000000">-</span><span class="s2033700CL">general--Responsibility to Legislature--Scope of responsibility.</span></p><p dir="ltr" class="s2033700Normal-000001"><span class="s2033700DefaultParagraphFont">The auditor</span><span class="s2033700DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2033700DefaultParagraphFont">general shall qualify by taking and filing the oath and giving bond in the sum of ten thousand dollars, pursuant to chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=3-1"><span class="s2033700DefaultParagraphFont">3-1</span></a><span xml:space="preserve" class="s2033700DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=3-5"><span class="s2033700DefaultParagraphFont">3-5</span></a><span class="s2033700DefaultParagraphFont">. He shall be responsible to the Legislature for proper performance of the duties herein prescribed. He shall be responsible for the faithful compliance with all appropriations and use of funds provided by the state or under its control.</span></p><p dir="ltr" class="s2033700Normal"><span xml:space="preserve" class="s2033700000003"> </span></p><p dir="ltr" class="s2033700Normal"><span class="s2033700SCL">Source:</span><span xml:space="preserve" class="s2033700SCL-000004"> SL 1943, ch 258, § 2; SDC Supp 1960, § 55.2902; SL 1966, ch 165, § 1; SL 1968, ch 205, § 1.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033701Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033701SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033701CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033701CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033701Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033701DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033701DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033701000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033701SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033701SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033701Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-4"><span class="s2033701SENU">4-2-4</span></a><span xml:space="preserve" class="s2033701SENU">. </span><span class="s2033701CL">Salary of auditor</span><span class="s2033701CL-000000">-</span><span class="s2033701CL">general.</span></p><p dir="ltr" class="s2033701Normal-000001"><span class="s2033701DefaultParagraphFont">The auditor</span><span class="s2033701DefaultParagraphFont-000002">-</span><span class="s2033701DefaultParagraphFont">general's salary shall be set by the Executive Board of the Legislative Research Council.</span></p><p dir="ltr" class="s2033701Normal"><span xml:space="preserve" class="s2033701000003"> </span></p><p dir="ltr" class="s2033701Normal"><span class="s2033701SCL">Source:</span><span xml:space="preserve" class="s2033701SCL-000004"> SL 1943, ch 258, § 2; SL 1951, ch 298; SL 1955, ch 224; SL 1957, ch 262; SL 1959, ch 312; SDC Supp 1960, § 55.2902; SL 1961, ch 260; SL 1966, ch 165, § 1; SL 1968, ch 205, § 1.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033702Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033702SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033702CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033702CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033702Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033702DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033702DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033702000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033702SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033702SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033702Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-5"><span class="s2033702SENU">4-2-5</span></a><span xml:space="preserve" class="s2033702SENU">. </span><span class="s2033702CL">Removal of auditor</span><span class="s2033702CL-000000">-</span><span class="s2033702CL">general from office.</span></p><p dir="ltr" class="s2033702Normal-000001"><span class="s2033702DefaultParagraphFont">The auditor</span><span class="s2033702DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2033702DefaultParagraphFont">general may be removed at any time without assignment of cause by joint resolution or act of the Legislature. He shall not otherwise be subject to removal except that he may be suspended or be removed by a special proceeding in the circuit court for Hughes County, South Dakota, on the grounds and in the manner provided in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=3-17-6"><span class="s2033702DefaultParagraphFont">3-17-6</span></a><span xml:space="preserve" class="s2033702DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=3-17-11"><span class="s2033702DefaultParagraphFont">3-17-11</span></a><span class="s2033702DefaultParagraphFont">, inclusive, as though he were a local officer.</span></p><p dir="ltr" class="s2033702Normal"><span xml:space="preserve" class="s2033702000003"> </span></p><p dir="ltr" class="s2033702Normal"><span class="s2033702SCL">Source:</span><span xml:space="preserve" class="s2033702SCL-000004"> SL 1943, ch 258, § 2; SDC Supp 1960, § 55.2902; SL 1966, ch 165, § 1; SL 1968, ch 205, § 1.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033703Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033703SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033703CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033703Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033703DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033703DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033703000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033703SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033703SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033703Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-6"><span class="s2033703SENU">4-2-6</span></a><span xml:space="preserve" class="s2033703SENU">. </span><span class="s2033703CL">Employment of personnel for department--Traveling expenses.</span></p><p dir="ltr" class="s2033703Normal-000000"><span class="s2033703DefaultParagraphFont">The auditor</span><span class="s2033703DefaultParagraphFont-000001">-</span><span class="s2033703DefaultParagraphFont">general shall appoint one or more persons qualified by special training and experience, as assistants and may employ such other examiners, auditors, and clerks as may be necessary to do the work of the Department of Legislative Audit, within the limits of existing appropriations, at salaries fixed by the auditor</span><span class="s2033703DefaultParagraphFont-000001">-</span><span class="s2033703DefaultParagraphFont">general within policy guidelines established by the Executive Board of the Legislative Research Council. The auditor</span><span class="s2033703DefaultParagraphFont-000001">-</span><span class="s2033703DefaultParagraphFont">general, his assistants, and employees shall receive their traveling expenses incurred in the performance of their official duties at state rates established by the Board of Finance.</span></p><p dir="ltr" class="s2033703Normal"><span xml:space="preserve" class="s2033703000002"> </span></p><p dir="ltr" class="s2033703Normal"><span class="s2033703SCL">Source:</span><span xml:space="preserve" class="s2033703SCL-000003"> SL 1943, ch 258, § 3; SDC Supp 1960, § 55.2903; SL 1966, ch 165, § 2; SL 1981, ch 26.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033704Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033704SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033704CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033704CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033704Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033704DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033704DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033704000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033704SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033704SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033704Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-7"><span class="s2033704SENU">4-2-7</span></a><span xml:space="preserve" class="s2033704SENU">. </span><span class="s2033704CL">Employment of additional personnel for follow</span><span class="s2033704CL-000000">-</span><span class="s2033704CL">up services.</span></p><p dir="ltr" class="s2033704Normal-000001"><span class="s2033704DefaultParagraphFont">The auditor</span><span class="s2033704DefaultParagraphFont-000002">-</span><span class="s2033704DefaultParagraphFont">general may employ additional personnel whose duties shall be to provide follow</span><span class="s2033704DefaultParagraphFont-000002">-</span><span class="s2033704DefaultParagraphFont">up services, without cost, to all departments and agencies of the state and to all of its political subdivisions, including school districts, in order to facilitate the implementation of recommendations resulting from audits conducted by the Department of Legislative Audit, and further in order to standardize and modernize the records and procedures, including those relating to the utilization of data processing, which are required to be followed by them.</span></p><p dir="ltr" class="s2033704Normal"><span xml:space="preserve" class="s2033704000003"> </span></p><p dir="ltr" class="s2033704Normal"><span class="s2033704SCL">Source:</span><span xml:space="preserve" class="s2033704SCL-000004"> SDC Supp 1960, § 55.2903 as added by SL 1967, ch 255.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se62b6c280c204390b6479ed2713ddf8cNormal { 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.se62b6c280c204390b6479ed2713ddf8cSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se62b6c280c204390b6479ed2713ddf8cCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se62b6c280c204390b6479ed2713ddf8cStatute { 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.se62b6c280c204390b6479ed2713ddf8cDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se62b6c280c204390b6479ed2713ddf8c000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se62b6c280c204390b6479ed2713ddf8cNoIndent { text-indent: 0.00in; 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.se62b6c280c204390b6479ed2713ddf8cDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se62b6c280c204390b6479ed2713ddf8cSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-2-8 - Executive Board of Legislative Research Council to direct activities."><meta property="og:description" content="SDLRC Codified Law 4-2-8 - Executive Board of Legislative Research Council to direct activities."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-2-8"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se62b6c280c204390b6479ed2713ddf8cNormal"><a href="https://sdlegislature.gov/Statutes?Statute=4-2-8" rel="noopener"><span class="se62b6c280c204390b6479ed2713ddf8cSENU">4-2-8</span></a><span xml:space="preserve" class="se62b6c280c204390b6479ed2713ddf8cSENU">. </span><span class="se62b6c280c204390b6479ed2713ddf8cCL">Executive Board of Legislative Research Council to direct activities.</span></p><p dir="ltr" class="se62b6c280c204390b6479ed2713ddf8cStatute"><span class="se62b6c280c204390b6479ed2713ddf8cDefaultParagraphFont">The Executive Board of the Legislative Research Council is empowered to act on behalf of the Legislature in directing the activities of the auditor-general.</span></p><p dir="ltr" class="se62b6c280c204390b6479ed2713ddf8cNormal"><span xml:space="preserve" class="se62b6c280c204390b6479ed2713ddf8c000000"> </span></p><p dir="ltr" class="se62b6c280c204390b6479ed2713ddf8cNoIndent"><span xml:space="preserve" class="se62b6c280c204390b6479ed2713ddf8cDefaultParagraphFont-000001">Source: </span><span class="se62b6c280c204390b6479ed2713ddf8cSCL">SL 1966, ch 165, § 17; SL 2025, ch 19, § 13.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033706Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033706SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033706CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033706Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033706DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033706DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033706000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033706SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033706SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033706Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-9"><span class="s2033706SENU">4-2-9</span></a><span xml:space="preserve" class="s2033706SENU">. </span><span class="s2033706CL">Access to books and property for investigations--Space and equipment.</span></p><p dir="ltr" class="s2033706Normal-000000"><span class="s2033706DefaultParagraphFont">The auditor</span><span class="s2033706DefaultParagraphFont-000001">-</span><span class="s2033706DefaultParagraphFont">general and any of his assistants, examiners, auditors, clerks, or agents shall be entitled to access to any and all of the books, blanks, records, vouchers, cash, and property of each and every department, agency, institution, office, fund, or political subdivision which it may be authorized to investigate and also to have reasonable use of the space and equipment in such places for its officers or employees in making any audit or investigation of any kind.</span></p><p dir="ltr" class="s2033706Normal"><span xml:space="preserve" class="s2033706000002"> </span></p><p dir="ltr" class="s2033706Normal"><span class="s2033706SCL">Source:</span><span xml:space="preserve" class="s2033706SCL-000003"> SL 1943, ch 258, § 4; SDC Supp 1960, § 55.2904; SL 1966, ch 165, § 3.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033707Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033707SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033707CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033707Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033707DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033707DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033707000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033707SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033707SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033707Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-10"><span class="s2033707SENU">4-2-10</span></a><span xml:space="preserve" class="s2033707SENU">. </span><span class="s2033707CL">Subpoena and examination of witnesses in investigations--Expenses and per diem of witnesses.</span></p><p dir="ltr" class="s2033707Normal-000000"><span class="s2033707DefaultParagraphFont">The auditor</span><span class="s2033707DefaultParagraphFont-000001">-</span><span class="s2033707DefaultParagraphFont">general and his assistants, examiners, or auditors shall be authorized to issue subpoenas for the attendance of witnesses and for the production of records in connection with any post</span><span class="s2033707DefaultParagraphFont-000001">-</span><span class="s2033707DefaultParagraphFont">audit, investigation, or examination being conducted by any of them. They shall have power to administer oaths to witnesses. No witness shall be entitled to demand or receive his traveling fees or per diem in advance in such cases. The expenses and per diem of such witnesses and service of subpoenas shall be paid by the state when any state department, institution, or office is under investigation and by the particular political subdivision of the state of which any office or account is under investigation.</span></p><p dir="ltr" class="s2033707Normal"><span xml:space="preserve" class="s2033707000002"> </span></p><p dir="ltr" class="s2033707Normal"><span class="s2033707SCL">Source:</span><span xml:space="preserve" class="s2033707SCL-000003"> SL 1943, ch 258, § 4; SDC Supp 1960, § 55.2904; SL 1966, ch 165, § 3.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033708Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033708SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033708CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033708Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033708DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033708000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033708SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033708SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033708Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-11"><span class="s2033708SENU">4-2-11</span></a><span xml:space="preserve" class="s2033708SENU">. </span><span class="s2033708CL">Failure to permit access or obey subpoena--Punishment as contempt.</span></p><p dir="ltr" class="s2033708Normal-000000"><span xml:space="preserve" class="s2033708DefaultParagraphFont">Failure to obey any subpoena or to permit access as provided in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-9"><span class="s2033708DefaultParagraphFont">4-2-9</span></a><span xml:space="preserve" class="s2033708DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-10"><span class="s2033708DefaultParagraphFont">4-2-10</span></a><span xml:space="preserve" class="s2033708DefaultParagraphFont"> shall be punished the same as a contempt of court and compliance with the provisions of this chapter may be enforced and contempt punished as provided by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=21-34"><span class="s2033708DefaultParagraphFont">21-34</span></a><span class="s2033708DefaultParagraphFont">.</span></p><p dir="ltr" class="s2033708Normal"><span xml:space="preserve" class="s2033708000001"> </span></p><p dir="ltr" class="s2033708Normal"><span class="s2033708SCL">Source:</span><span xml:space="preserve" class="s2033708SCL-000002"> SL 1943, ch 258, § 4; SDC Supp 1960, § 55.2904; SL 1966, ch 165, § 3.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033709Normal { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033709SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033709CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033709Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-12"><span class="s2033709SENU">4-2-12</span></a><span xml:space="preserve" class="s2033709SENU">. </span><span class="s2033709CL">Repealed by SL 1974, ch 55, § 50.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033710Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033710SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033710CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033710Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033710DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033710000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033710SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033710SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033710Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-13"><span class="s2033710SENU">4-2-13</span></a><span xml:space="preserve" class="s2033710SENU">. </span><span class="s2033710CL">Taxing districts not annually audited required to file annual report--Townships excepted.</span></p><p dir="ltr" class="s2033710Normal-000000"><span class="s2033710DefaultParagraphFont">Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the Department of Legislative Audit or by an auditor approved by the Department of Legislative Audit, shall file an annual report of the district's financial affairs with the Department of Legislative Audit within ninety days of the close of the district's fiscal year. However, this section does not apply to townships.</span></p><p dir="ltr" class="s2033710Normal"><span xml:space="preserve" class="s2033710000001"> </span></p><p dir="ltr" class="s2033710Normal"><span class="s2033710SCL">Source:</span><span xml:space="preserve" class="s2033710SCL-000002"> SL 1991, ch 38, § 1.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033711Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033711SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033711CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033711Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033711DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033711000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033711SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033711SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033711Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-14"><span class="s2033711SENU">4-2-14</span></a><span xml:space="preserve" class="s2033711SENU">. </span><span class="s2033711CL">Districts filing annual report may be audited.</span></p><p dir="ltr" class="s2033711Normal-000000"><span xml:space="preserve" class="s2033711DefaultParagraphFont">The Department of Legislative Audit may cause an audit of the financial records of any taxing district required to submit an annual report by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-13"><span class="s2033711DefaultParagraphFont">4-2-13</span></a><span class="s2033711DefaultParagraphFont">.</span></p><p dir="ltr" class="s2033711Normal"><span xml:space="preserve" class="s2033711000001"> </span></p><p dir="ltr" class="s2033711Normal"><span class="s2033711SCL">Source:</span><span xml:space="preserve" class="s2033711SCL-000002"> SL 1991, ch 38, § 2.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033712Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033712SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033712CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033712Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033712DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033712000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033712SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033712SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033712Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-15"><span class="s2033712SENU">4-2-15</span></a><span xml:space="preserve" class="s2033712SENU">. </span><span class="s2033712CL">Publication of notice of certain entities' failure to submit timely audit report.</span></p><p dir="ltr" class="s2033712Normal-000000"><span xml:space="preserve" class="s2033712DefaultParagraphFont">The Department of Legislative Audit shall cause to be published in a legal newspaper designated as the official newspaper of the entity in this section and on the website maintained by the department, notice of the failure to submit a timely audit report to the department by a school district under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-11-7.1"><span class="s2033712DefaultParagraphFont">4-11-7.1</span></a><span xml:space="preserve" class="s2033712DefaultParagraphFont">, municipality under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-11-4"><span class="s2033712DefaultParagraphFont">4-11-4</span></a><span xml:space="preserve" class="s2033712DefaultParagraphFont">, hospital district board under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=34-10-29"><span class="s2033712DefaultParagraphFont">34-10-29</span></a><span xml:space="preserve" class="s2033712DefaultParagraphFont">, waste management district under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=34A-16-31"><span class="s2033712DefaultParagraphFont">34A-16-31</span></a><span xml:space="preserve" class="s2033712DefaultParagraphFont">, water development district under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=46A-3D-4"><span class="s2033712DefaultParagraphFont">46A-3D-4</span></a><span xml:space="preserve" class="s2033712DefaultParagraphFont">, water user district under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=46A-9-68"><span class="s2033712DefaultParagraphFont">46A-9-68</span></a><span xml:space="preserve" class="s2033712DefaultParagraphFont">, or consumer power district under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=49-38-2"><span class="s2033712DefaultParagraphFont">49-38-2</span></a><span class="s2033712DefaultParagraphFont">. If an entity has not designated an official newspaper, notice shall be published in a legal newspaper designated as the official newspaper of each municipality or county in which the entity is located. The cost of publication under this section shall be paid by the entity.</span></p><p dir="ltr" class="s2033712Normal"><span xml:space="preserve" class="s2033712000001"> </span></p><p dir="ltr" class="s2033712Normal"><span class="s2033712SCL">Source:</span><span xml:space="preserve" class="s2033712SCL-000002"> SL 2018, ch 43, § 1, effective for audits of periods ending on or after June 30, 2018.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033713Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033713SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033713CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033713Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033713DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033713000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033713SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033713SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033713Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-16"><span class="s2033713SENU">4-2-16</span></a><span xml:space="preserve" class="s2033713SENU">. </span><span class="s2033713CL">Penalty for failure to submit timely audit report--Waiver of penalty for good cause.</span></p><p dir="ltr" class="s2033713Normal-000000"><span xml:space="preserve" class="s2033713DefaultParagraphFont">A school board, municipality, board, or district under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-15"><span class="s2033713DefaultParagraphFont">4-2-15</span></a><span xml:space="preserve" class="s2033713DefaultParagraphFont"> that fails to submit a timely audit report to the department shall be subject to a penalty of ten dollars per day for each day of delinquency. Upon submission of an untimely audit report to the department by a school board, municipality, board, or district, the auditor-general shall notify the attorney general of the appropriate penalty to be imposed under this section. If an audit report remains untimely for longer than one month, the auditor-general shall notify the attorney general of the appropriate penalty to be imposed each month until the untimely report is submitted to the department. The attorney general shall impose any penalty under this section. The proceeds of any penalty shall be deposited into the state general fund. The attorney general may waive the imposition of any penalty against any school board, municipality, board, or district for good cause shown.</span></p><p dir="ltr" class="s2033713Normal"><span xml:space="preserve" class="s2033713000001"> </span></p><p dir="ltr" class="s2033713Normal"><span class="s2033713SCL">Source:</span><span xml:space="preserve" class="s2033713SCL-000002"> SL 2018, ch 43, § 2, effective for audits of periods ending on or after June 30, 2018.</span></p></div></body></html><br /><hr><br /><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 4-2 - DEPARTMENT OF LEGISLATIVE AUDIT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033714Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033714SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033714CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033714Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033714DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033714000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033714SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033714SCL-000002 { 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="s2033714Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-17"><span class="s2033714SENU">4-2-17</span></a><span xml:space="preserve" class="s2033714SENU">. </span><span class="s2033714CL">Timely audit.</span></p><p dir="ltr" class="s2033714Normal-000000"><span xml:space="preserve" class="s2033714DefaultParagraphFont">For purposes of §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-15"><span class="s2033714DefaultParagraphFont">4-2-15</span></a><span xml:space="preserve" class="s2033714DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-2-16"><span class="s2033714DefaultParagraphFont">4-2-16</span></a><span class="s2033714DefaultParagraphFont">, an audit is timely if the audit report is submitted to the Department of Legislative Audit not later than eighteen months following the end of the entity's fiscal year. If the entity is performing a two-year audit, the audit is timely if the audit report is submitted to the department not later than eighteen months following the end of the entity's second fiscal year covered by the audit.</span></p><p dir="ltr" class="s2033714Normal"><span xml:space="preserve" class="s2033714000001"> </span></p><p dir="ltr" class="s2033714Normal"><span class="s2033714SCL">Source:</span><span xml:space="preserve" class="s2033714SCL-000002"> SL 2018, ch 43, § 3, effective for audits of periods ending on or after June 30, 2018.</span></p></div></body></html>