South Dakota Code § 4-7-15

Financial policies and plans--Detailed documents--Information available to Legislature, state auditor
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The Bureau of Finance and Management, at the direction and under the control of the Governor, and subject to the provisions of this chapter, shall develop financial policies and plans as the basis for budget recommendations to the Legislature, and prepare detailed documents in accordance with the financial policies and plans for presentation to the Legislature. The bureau shall make its records and information available at all times to the Legislature, its designees, and to the state auditor.

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