{"data":{"id":"us-sd/sdcl-9-16-5.4","jurisdiction":"us-sd","citation":"SDCL § 9-16-5.4","heading":"Audit of financial statements.","body":"The financial statements contained in the report required by § 9-16-5.3 shall be audited by an independent qualified, certified public accountant. The actuarial valuation required in the report shall include the information required under the provisions of subdivision 3-12C-101(3) and shall be performed by an approved actuary as defined by subdivision 3-12C-101(8).","path":["TITLE 9. MUNICIPAL GOVERNMENT","CHAPTER 9-16. CITY RETIREMENT SYSTEMS AND PENSIONS"],"source_url":"https://sdlegislature.gov/Statutes/9-16-5.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c3ccc17d7902fe0bb3c2bec916bc94e140e23739392a43be58c5af85ac9bd086","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-9-16-5.3","next":"us-sd/sdcl-9-16-5.5"},"notice":"GroundRules: Original legal text. Not legal advice."}