SDCL § 49-38-3: Contents of audit.

In each consumers power district, the auditor-general shall require audits pursuant to § 49-38-2 to set forth:

(1) The gross income from all sources of the district for the year previous;

(2) The gross amount of electrical energy supplied by said district;

(3) The amount expended during the previous year for maintenance;

(4) The amount expended during the previous year for plant investments;

(5) The amount of depreciation of the plant during the previous year;

(6) The cost of supplying electrical energy, including production cost, transmission cost and distribution cost;

(7) The number of employees as of December thirty-first of each year;

(8) The salaries paid; and

(9) All other facts necessary to give an accurate and comprehensive view of the cost of maintaining and operating the district.