SDCL § 34-31A-34: Filing of financial report with county auditor--Examination of district records.

The secretary-treasurer of the rural fire protection district shall, on or before January thirty-first of each year, file a financial report of the previous calendar year with the proper county auditor or county auditors. When the Department of Legislative Audit examines other county records, it shall examine the financial report of the secretary-treasurer of the rural fire protection district.