South Dakota § 49-38-3 - Contents of audit.
Full text of South Dakota South Dakota Codified Laws § 49-38-3 — Contents of audit., with citation guidance and answers to common questions.
§ 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.
Source: SL 1950 (SS), ch 17, § 34; SDC Supp 1960, § 52.1734.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 49-38-3
What does South Dakota Codified Laws § 49-38-3 cover?
Section 49-38-3 ("Contents of audit.") 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 § 49-38-3?
A common citation format is "South Dakota Codified Laws § 49-38-3" (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 § 49-38-3 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.