South Dakota Code § 7-10-4

Financial reports--Time for preparation and publication--Filing of publication
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The county auditor shall prepare by the first day of March of each year a report of the revenues and expenditures of the previous year and the assets, liabilities, and equity of the county as of December thirty
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first of the previous year. The report shall be made in the form prescribed by the auditor
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general and shall be published within thirty days in the official newspapers of the county. A copy of the publication shall be filed with the auditor
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general.

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