South Dakota Code § 4-8-15

Restoration of fund from which loan made--Treasurer's books to show status of funds
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Any fund temporarily depleted by virtue of §
4-8-14
shall be fully restored within the time frame specified and approved by the state auditor.
The books of the state treasurer shall at all times show the true amount of moneys in any particular fund, as well as any temporary withdrawal therefrom.

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