South Dakota Code § 11-7-106

Commission accounts and annual report to auditor
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general and governing body.
Each commission shall keep an accurate account of all its activities and of all its receipts and expenditures and shall annually in the month of January make a report thereof to the auditor
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general, and to the governing body of the municipality or the county as applicable, such reports to be in a form prescribed by the auditor
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general.

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