{"data":{"id":"us-sd/sdcl-4-2-14","jurisdiction":"us-sd","citation":"SDCL § 4-2-14","heading":"Districts filing annual report may be audited.","body":"The Department of Legislative Audit may cause an audit of the financial records of any taxing district required to submit an annual report by § 4-2-13.","path":["TITLE 4. PUBLIC FISCAL ADMINISTRATION","CHAPTER 4-2. DEPARTMENT OF LEGISLATIVE AUDIT"],"source_url":"https://sdlegislature.gov/Statutes/4-2-14","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"cad662d227274cd7f86b6693ac3049e65cc8a706db279be42aaf1c5ff20fb0f8","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-4-2-13","next":"us-sd/sdcl-4-2-15"},"notice":"GroundRules: Original legal text. Not legal advice."}