reglab/housing_qa huggingface dataset:
SD Codified L § 4-11-7.1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-7.1 - School district audit by private auditing firm.

4-11-7.1. School district audit by private auditing firm.A school district shall have financial and compliance audits performed at least every two years. The audits shall be performed in accordance with generally accepted government auditing standards. The audits may be done by the Department of Legislative Audit or by a private auditing firm authorized by law to audit the financial records of school districts. Source: SL 1995, ch 28, §1.
SD Codified L § 4-11-7.2 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-7.2 - Publication of school district audit results.

4-11-7.2. Publication of school district audit results.Not less than ten days after the date of filing the audit reports, the Department of Legislative Audit or the private auditing firm, whichever performed the audit, shall publish for two issues in each of the official papers of the school district a brief statement of the fact that the audit was made, where the audit may be found on file for public inspection, and a brief recital of the substantial items of error, irregularity, or loss which were discovered, but with enough detail so that the public is informed of the important findings of the audit. The Department of Legislative Audit or the private auditing firm, whichever made the audit, shall furnish a copy of the report of the audit to the person designated by the school board to receive the report. The designated person shall furnish a copy of the report of the audit to each member of the school board. The expense of the publication shall be paid at the legal rate by the school district. Source: SL 1995, ch 28, §2; SL 2018, ch 44, §1.
SD Codified L § 4-11-8 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-8 - Period of transactions covered by audit--Exceptions.

4-11-8. Period of transactions covered by audit--Exceptions.No examination or audit of the books and accounts of a public corporation shall extend back more than six years from the date such examination is commenced, unless by request of the governing body thereof or upon petition of not less than ten percent of the taxpayers thereof as shown by the last assessment roll, or in case of the state upon order of the Governor. Source: SL 1943, ch 258, §5; SDC Supp 1960, §55.2905.
SD Codified L § 4-11-9 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-9 - Reports of audits--Place of filing.

4-11-9. Reports of audits--Place of filing.The auditor-general shall make detailed reports of the result of any audits or investigations made by the Department of Legislative Audit within sixty days after such audits or investigations have been completed. The auditor-general shall file reports of state agencies with the Governor and the respective state agency. The auditor-general shall file reports of political subdivisions with the respective governing board and finance director. Source: SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1974, ch 55, §7; SL 1995, ch 29.
SD Codified L § 4-11-10 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-10 - Contents of audit reports.

4-11-10. Contents of audit reports.The reports made under §4-11-9 shall contain financial statements presented in accordance with generally accepted accounting principles or other accepted methods of reporting of such subdivision, department, commission, agency, or institution, and such other general information as may be deemed necessary by the auditor or required by such subdivision, department, commission, agency, or institution. Source: SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1985, ch 34, §4.
SD Codified L § 4-11-11 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-11 - Filing of audit reports--Open to public inspection.

4-11-11. Filing of audit reports--Open to public inspection.The auditor-general shall at all times keep on file in his office the original copy and such additional copies as may be deemed necessary of any report of investigations, audits, or examinations made by his department or any private audit under the provisions of this chapter. All of the reports shall at all times be open to public inspection ten days after date of filing in any of the public offices. Source: SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1985, ch 34, §5.
SD Codified L § 4-11-12 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-12 - Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.

4-11-12. Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.Not less than ten days after the date of filing the reports on audit in any public office the auditor-general shall cause to be published for two issues in each of the official papers of any municipality, school district or county, the audit of which has been completed, a brief statement of the fact that he has made the audit and where the same may be found on file for public inspection and also a brief recital of the substantial items of error, irregularity, or loss which he has discovered but with sufficient detail so that the public may be informed of the important findings of the audit. Expense of such publication is to be paid at legal rate by the said municipality, school district, or county. Any county, city, or school district who receives an independent audit shall make the audit report available on the entity's website. Source: SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1971, ch 26; SL 1992, ch 60, §2; SL 2018, ch 44, §2.
SD Codified L § 4-11-13 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-13 - Copies of audit reports received in evidence.

4-11-13. Copies of audit reports received in evidence.A copy of any record or report in the office of the Department of Legislative Audit, certified to by the auditor-general under his seal and attested by the secretary of state with the great seal of the state affixed thereto, shall be received in evidence in all courts of this state with the same effect as the original thereof and without further authentication. Source: SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9.
SD Codified L § 4-11-14 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-14 - Civil action to recover misappropriated funds disclosed by audit report.

4-11-14. Civil action to recover misappropriated funds disclosed by audit report.If any report provided herein discloses malfeasance, misfeasance, or neglect of duty on the part of an employee or officer, upon receipt of a copy of such report it shall be the duty of the proper legal officer, and he is authorized and required to institute in the proper court, within sixty days from the receipt thereof, a civil action on behalf of the state or taxing district to which the right of action has accrued and promptly prosecute the same to final determination to recover any fees or public funds misappropriated, or to otherwise determine the rights of the parties in the premises. If the political subdivision has no legal officer assigned to it, it shall employ one at its expense, to act under the supervision of the attorney general. Source: SL 1943, ch 258, §9; SDC Supp 1960, §55.2909.
SD Codified L § 4-11-15 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-15 - Notice to attorney general of civil actions--Compromise of actions.

4-11-15. Notice to attorney general of civil actions--Compromise of actions.The attorney general shall be notified at the beginning of any action, and kept fully advised of the progress thereof, and it shall not be lawful for any board of county commissioners or board of other taxing district to make a settlement or compromise of any claim exceeding the sum of three hundred dollars, or of any civil action or controversy arising out of such malfeasance, misfeasance or neglect of duty so reported, nor for any court to enter any compromise or settlement of such civil action, without giving notice thereof to the attorney general and allowing him to be heard in the matter. Source: SL 1943, ch 258, §9; SDC Supp 1960, §55.2909.
SD Codified L § 4-11-16 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-16 - Attorney general to oversee or institute civil actions--Criminal prosecutions not affected.

4-11-16. Attorney general to oversee or institute civil actions--Criminal prosecutions not affected.It shall be the duty of the Governor and of the attorney general to see that the provisions of §§4-11-14 and 4-11-15 are faithfully complied with and upon refusal or neglect of the proper legal officer to institute a civil action as herein provided, the attorney general shall have the power to institute and prosecute such action to final determination at the expense of the subdivision or agency involved. Nothing contained in §§4-11-14 to 4-11-16, inclusive, shall in any manner bar or prejudice any criminal actions or prosecutions which may be applicable. Source: SL 1943, ch 258, §9; SDC Supp 1960, §55.2909.
SD Codified L § 4-11-17 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-17 - Attorney general to assist and supervise prosecutions.

4-11-17. Attorney general to assist and supervise prosecutions.It shall be the duty of the attorney general, when called upon by the auditor-general, to aid in any investigation or matter needing legal advice or inquiry, and to supervise the prosecution of all offenders under the laws relating thereto. Source: SL 1887, ch 124, §10; CL 1887, §126; RPolC 1903, §103; RC 1919, §5368; SDC 1939, §55.1504.
SD Codified L § 4-11-18 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-18 - Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims.

4-11-18. Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims.For each audit made of any agency of state government, except those agencies or that portion of an agency that is financed with state general fund appropriations, the audited agency shall pay for audit services computed by dividing the estimated total expenses of the department of legislative audit relating to state government audits for the current fiscal year by the estimated number of audit hours to be spent performing state government audits during the same year and the result multiplied by the number of hours spent on the particular audit. For audits of state agencies if more than one fund is involved, the auditor-general shall determine the method of allocating audit costs. For each audit made of any county, municipality, school district, special district, or other local government agency, the audited agency shall pay for audit services computed by dividing the estimated total expenses of the Department of Legislative Audit relating to local government audits for the current fiscal year by the estimated number of audit and travel hours to be spent performing local government audits during the same year and the result multiplied by the number of hours spent on the particular audit. In all cases where the auditor-general, assistant, or employee is subpoenaed as a witness for a county or other public corporation in the prosecution of its officers reported on by the department, the county, or such other public corporation shall pay all witness fees and all expenses of serving subpoenas and attachment for witness and all expenses for procuring testimony, including the necessary expenses of such witness. All claims for services and expense of the auditor-general or assistants against such county or other public corporation shall be prepared in favor of the state treasurer in payment thereof at the first regular or special meeting of the governing board after the audit is completed. Upon the neglect or refusal of the governing board to issue a warrant in payment of the claim as herein provided, interest at the Category A rate of interest as established in §54-3-16 shall be added for the time the same remains unpaid after the date of such meeting. Source: SL 1943, ch 258, §11; SDC Supp 1960, §55.2911; SL 1963, ch 312; SL 1966, ch 165, §11; SL 1968, ch 205, §3; SL 1969, ch 213; SL 1972, ch 27, §1; SL 1976, ch 54, §1; SL 1978, ch 40; SL 1983, ch 28, §3; SL 1984, ch 319, §4; SL 1991, ch 45.
SD Codified L § 4-11-19 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-19 - Deposit and crediting of reimbursed amounts.

4-11-19. Deposit and crediting of reimbursed amounts.All funds coming into the hands of the auditor-general or state treasurer for him shall be deposited with the state treasurer and placed in the state general fund. Source: SL 1943, ch 258, §12; SL 1955, ch 250; SDC Supp 1960, §55.2912; SL 1966, ch 165, §12; SL 1972, ch 27, §2.
SD Codified L § 4-11-20 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-20 - Audit of vouchers, claims, and accounts of Department of Legislative Audit.

4-11-20. Audit of vouchers, claims, and accounts of Department of Legislative Audit.All salary and expense vouchers of the Department of Legislative Audit shall be audited and passed upon by the state auditor, who shall have the same power respecting such vouchers and claims as is herein conferred upon the auditor-general as to all other state departments, agencies, commissions, and institutions. The state auditor is authorized to make an examination and audit of the Department of Legislative Audit accounts whenever he deems it necessary. Source: SL 1943, ch 258, §13; SDC Supp 1960, §55.2913.
SD Codified L § 4-11-21 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-21 - Confidential identity of person supplying information to department.

4-11-21. Confidential identity of person supplying information to department.The identity of a person supplying information to the Department of Legislative Audit in conjunction with the performance of any audit authorized by this chapter may be kept confidential if requested by that person and such confidentiality is determined by the auditor general to be appropriate under the circumstances. After a determination of confidentiality has been made, the identity of the person supplying the information may not be disclosed except pursuant to written consent of that person or by court order. No person may use a subpoena, discovery, or other applicable statute to obtain the identity of the person. This section does not apply to requests from the attorney general or law enforcement officers of any municipality, county, state, or federal agency or department for such information. Source: SL 1994, ch 45.
SD Codified L § 5-1-2 (2021)
2021 South Dakota Codified Laws|Title 5 - Public Property, Purchases and Contracts|Chapter 01 - Department Of School And Public Lands|Section 5-1-2 - Definition of terms.

5-1-2. Definition of terms.Terms used in chapters 5-1 to 5-10, inclusive, unless the context otherwise plainly requires, mean:(1)"Commissioner," the commissioner of school and public lands.(2)"Geothermal resources," the use of the natural heat of the earth or the energy, in whatever form, below the surface of the earth for commercial or industrial heating or electrical generating purposes. Source: SL 1911, ch 224, §87; RC 1919, §5728; SDC 1939, §§15.0101, 15.0201; SL 1976, ch 20, §14; SL 1980, ch 40, §11.
SD Codified L § 5-1-3 (2021)
2021 South Dakota Codified Laws|Title 5 - Public Property, Purchases and Contracts|Chapter 01 - Department Of School And Public Lands|Section 5-1-3 - Appointment of deputy commissioner--Oath of office--Powers.

5-1-3. Appointment of deputy commissioner--Oath of office--Powers.The commissioner of school and public lands is authorized to appoint a deputy, for whose acts he shall be responsible. The appointment shall be in writing and revocable at the pleasure of the commissioner. Before entering upon the duties of his office, the deputy shall take and subscribe the constitutional official oath, such appointment and oath to be filed in the Office of the Secretary of State. In case of the absence or disability of the commissioner the deputy shall possess the powers and perform the duties of the commissioner. Source: SL 1911, ch 224, §3; RC 1919, §5630; SDC 1939, §15.0102.
SD Codified L § 5-1-4 (2021)
2021 South Dakota Codified Laws|Title 5 - Public Property, Purchases and Contracts|Chapter 01 - Department Of School And Public Lands|Section 5-1-4 - Organization of commissioner's office--Employment of personnel.

5-1-4. Organization of commissioner's office--Employment of personnel.The commissioner of school and public lands may divide the work of his office into such departments and employ such clerks and assistants as may be necessary to properly conduct the work of his office, for each of whose acts he shall be responsible. Source: SL 1911, ch 224, §4; RC 1919, §5631; SDC 1939, §15.0102.
SD Codified L § 5-1-6 (2021)
2021 South Dakota Codified Laws|Title 5 - Public Property, Purchases and Contracts|Chapter 01 - Department Of School And Public Lands|Section 5-1-6 - Travel and expenses of departmental personnel.

5-1-6. Travel and expenses of departmental personnel.The commissioner of school and public lands, the deputy commissioner, and all other clerks and other employees shall be allowed traveling and other expenses in accordance with chapter 3-9 necessary to the discharge of their respective duties in connection with the Department of School and Public Lands. Source: SL 1911, ch 224, §82; RC 1919, §5712; SDC 1939, §15.0103; SL 1976, ch 20, §1; SL 1980, ch 23, §18.
SD Codified L § 5-1-7 (2021)
2021 South Dakota Codified Laws|Title 5 - Public Property, Purchases and Contracts|Chapter 01 - Department Of School And Public Lands|Section 5-1-7 - General powers of commissioner--Plats and records--Sales and leases--Contracts and patents--Seal of office.

5-1-7. General powers of commissioner--Plats and records--Sales and leases--Contracts and patents--Seal of office.The commissioner of school and public lands shall have the direction, management, and control of all lands heretofore granted or which may hereafter be granted to this state by the United States, or otherwise acquired, and of all the plats and records pertaining to the title thereto and the disposition thereof. He shall conduct all sales and have general supervision of all leasing of school and public lands. He shall issue all contracts and patents, and may approve or disapprove any lease submitted to him by the county auditors of the several counties. He shall keep on file all contracts and leases, and shall keep a complete record of all patents to school and public lands, and of all bonds and mortgages for moneys obtained from the permanent funds of school or endowment lands. He shall keep a seal for the use of his office to be known and designated as "the seal of the commissioner of school and public lands." Source: SL 1911, ch 224, §1; RC 1919, §5628; SDC 1939, §15.0101.
SD Codified L § 5-1-7.2 (2021)
2021 South Dakota Codified Laws|Title 5 - Public Property, Purchases and Contracts|Chapter 01 - Department Of School And Public Lands|Section 5-1-7.2 - Additional types of subsidiary leases--Commercial, forestry or military purposes--Rules.

5-1-7.2. Additional types of subsidiary leases--Commercial, forestry or military purposes--Rules.In addition to agricultural and grazing leases pursuant to chapter 5-5, mineral leases pursuant to chapter 5-7, and wind and solar easements and leases pursuant to §5-4-5.2, the commissioner of school and public lands may, by rules promulgated pursuant to chapter 1-26, provide for the establishment of additional types of subsidiary leases on school and public lands. The additional leases may be for commercial or forestry purposes and shall be both economical and consistent with the stewardship of the school and public lands.Leases may also be established to authorize the use of such lands for military purposes by state or federal military units.Rules authorized by this section may provide for all necessary considerations, including the creation, marketing, administration, and termination of the leases. Source: SL 1992, ch 41; SL 2002, ch 29, §1; SL 2019, ch 45, §1.
SD Codified L § 5-1-9 (2021)
2021 South Dakota Codified Laws|Title 5 - Public Property, Purchases and Contracts|Chapter 01 - Department Of School And Public Lands|Section 5-1-9 - Records of subdivisions granted to state--Organization and contents.

5-1-9. Records of subdivisions granted to state--Organization and contents.The commissioner of school and public lands shall cause to be prepared and kept in his office a record of each subdivision of lands granted to the state for all purposes. For the lands embraced within each grant for a distinct and specific purpose, separate books of record shall be provided. Such books shall contain a description of each subdivision, and in columns opposite such description there shall be recorded, as may be required, the appraised value of the tract, date of lease, name of lessee, term of lease, and amount of annual rental, date of sale, name of purchaser, price, amount paid in cash, amount unpaid and when due, amount of annual interest, date of patent, name of patentee, and such other information as may be necessary to make a full and complete abstract of the condition of such tract. Source: SL 1911, ch 224, §2; RC 1919, §5629; SDC 1939, §15.0104.
SD Codified L § 5-1-10 (2021)
2021 South Dakota Codified Laws|Title 5 - Public Property, Purchases and Contracts|Chapter 01 - Department Of School And Public Lands|Section 5-1-10 - Public survey records maintained--Access of United States to records.

5-1-10. Public survey records maintained--Access of United States to records.The state archivist shall receive and safely keep in his office as public records of this state all field notes, maps, plats of surveys, mineral survey notes, homestead survey notes, records, or other papers relating to the public survey of this state, whenever the same shall be turned over to the state in pursuance of law. The United States shall at all times have free access thereto for the purpose of taking abstracts therefrom and making copies thereof. Source: SL 1923, ch 260, §1; SDC 1939, §15.0104; SL 1985, ch 35, §1.