Section 49-38-3 - Contents of audit In each consumers power district, the auditor-general shall require audits pursuant to § 49-38-2 to set forth:
(1) The gross income from all sources of the district for the year previous;(2) The gross amount of electrical energy supplied by said district;(3) The amount expended during the previous year for maintenance;(4) The amount expended during the previous year for plant investments;(5) The amount of depreciation of the plant during the previous year;(6) The cost of supplying electrical energy, including production cost, transmission cost and distribution cost;(7) The number of employees as of December thirty-first of each year;(8) The salaries paid; and(9) All other facts necessary to give an accurate and comprehensive view of the cost of maintaining and operating the district. SL 1950 (SS), ch 17, § 34; SDC Supp 1960, § 52.1734.