SDCL § 34-10-29: Annual audit of district affairs--Report of audit.

The hospital district board, at the close of each year of business, shall cause an audit to be made by the State Department of Legislative Audit, or an auditor approved by the State Department of Legislative Audit of the books, records, and financial affairs of the district, and a written report of such audit shall be kept on file in the principal place of business of the district.