South Dakota § 46A-3D-4 - Fiscal year--Audit--Annual report retained--Auditor-general authority.
Full text of South Dakota South Dakota Codified Laws § 46A-3D-4 — Fiscal year--Audit--Annual report retained--Auditor-general authority., with citation guidance and answers to common questions.
§ 46A-3D-4. Fiscal year--Audit--Annual report retained--Auditor-general authority.
The fiscal year of the water development district coincides with the calendar year.
At the conclusion of each fiscal year in which the district's revenues exceeded three hundred fifty thousand dollars, the board shall obtain an audit of the books and records, from the Department of Legislative Audit or an auditor approved by the department. The district shall retain a written report of the audit at its principal place of business and shall file a copy with the secretary of state. The district shall publish a notice regarding availability of the audit report in the official newspaper of the district.
A district having three hundred fifty thousand dollars or less in annual revenue may submit an annual report in lieu of an audit. The district shall submit the report to the auditor-general, on forms prescribed by the department.
The auditor-general may audit the books and records of a district upon a determination of cause, or if requested by the board.
Source: SL 1984 (SS), ch 1, § 36; SL 2012, ch 218, § 1; SL 2023, ch 151, § 1; SL 2025, ch 186, § 42.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 46A-3D-4
What does South Dakota Codified Laws § 46A-3D-4 cover?
Section 46A-3D-4 ("Fiscal year--Audit--Annual report retained--Auditor-general authority.") 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 § 46A-3D-4?
A common citation format is "South Dakota Codified Laws § 46A-3D-4" (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 § 46A-3D-4 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.