S.D. Codified Laws § 11-7-106
Current with legislation signed by the governor on or before 3/6/2024
Each commission shall keep an accurate account of all its activities and of all its receipts and expenditures and shall annually in the month of January make a report thereof to the auditor-general, and to the governing body of the municipality or the county as applicable, such reports to be in a form prescribed by the auditor-general.
SDCL 11-7-106