S.D. Codified Laws § 49-38-4
Current through the 2024 Legislative Session
The audit and report required by §§ 49-38-2 and 49-38-3 shall be made at the close of the fiscal year. The person making the examination and audit shall have access to all the districts books, records, vouchers, papers, contracts, or other data. It is hereby made the duty of all officers, agents and servants of said district to furnish to the person making the audit, his agents, servants, and employees, such information regarding the auditing of such district as may be deemed essential.
SDCL 49-38-4