S.D. Codified Laws § 58-3-8
Current with legislation signed by the governor on or before 3/6/2024
If the director finds accounts to be inadequate, or inadequately kept or posted, he may employ experts to rewrite, post, or balance them at the expense of the person being examined if such person has failed to complete or correct such accounting after the director has given him notice and a reasonable opportunity to do so.
SDCL 58-3-8