SDCL § 46A-10A-121: Record of official acts and proceedings--Filing of financial report--Examination of report.

The board of trustees shall keep and maintain a written record of all their official acts and proceedings. The board of trustees shall, on or before January thirty-first of each year, file a financial report of the previous calendar year with the county auditor. When the Department of Legislative Audit examines other county records, it shall examine the financial report of the board of trustees of the drainage district.

Source: SL 1997, ch 256, § 24.