S.D. Codified Laws § 11-8-48
Current with legislation signed by the governor on or before 3/6/2024
Each agency shall keep an accurate account of all its activities and of all its receipts and expenditures and shall annually on or before March thirty-first, make a report thereof to the auditor-general, and to the governing body of the municipality, such reports to be in a form prescribed by the auditor-general for the period of the preceding year.
SDCL 11-8-48