South Dakota Code § 4-10-6

Budgetary accounting report access to state auditor--System review and recommendations
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The Bureau of Finance and Management shall provide to the state auditor, in a timely manner upon request, electronic access to all budgetary accounting reports that the state auditor considers necessary to carry out the financial functions of the auditor's office. The state auditor shall review the budgetary accounting system and may make recommendations for changes in the system to the Governor.

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