South Dakota § 4-11-4.1 - Internal control review for certain municipalities.
Full text of South Dakota South Dakota Codified Laws § 4-11-4.1 — Internal control review for certain municipalities., with citation guidance and answers to common questions.
§ 4-11-4.1. Internal control review for certain municipalities.
The auditor general shall cause an internal control review to be performed in municipalities with less than six hundred thousand dollars in revenue at least once every five years if:
(1) They are not required to have an entity-wide audit under § 4-11-4;
(2) They have revenues of one hundred thousand dollars or more in any one year; and
(3) They have not had an internal control review in the last five years.
The auditor general may cause an internal control review of any municipality with less than six hundred thousand dollars in revenue if it is requested by the governing body or he finds that special reason exists.
The auditor general shall develop the minimum procedures and reporting requirements for an internal control review. The governing body may require additional work to be performed as part of the internal control review contract.
The requirements for filing, publication and billing for services for an internal control review report shall be the same as that required for audits pursuant to chapter 4-11.
Source: SL 1991, ch 43, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 4-11-4.1
What does South Dakota Codified Laws § 4-11-4.1 cover?
Section 4-11-4.1 ("Internal control review for certain municipalities.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 4-11-4.1?
A common citation format is "South Dakota Codified Laws § 4-11-4.1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 4-11-4.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.