S.D. Codified Laws § 4-2-17
This is the official text of S.D. Codified Laws § 4-2-17, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.
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Timely audit
Official statutory text
For purposes of §§ 4-2-15 and 4-2-16 , an audit is timely if the audit report is submitted to the Department of Legislative Audit not later than eighteen months following the end of the entity's fiscal year. If the entity is performing a two-year audit, the audit is timely if the audit report is submitted to the department not later than eighteen months following the end of the entity's second fiscal year covered by the audit.
Source: SL 2018, ch 43, § 3, effective for audits of periods ending on or after June 30, 2018.
Source: SL 2018, ch 43, § 3, effective for audits of periods ending on or after June 30, 2018.
Status: in_force · Read it on the official government site
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