South Dakota Codified Laws > Title 49 > Chapter 38 – Consumers Power District Records, Accounts and Reports


§ 49-38-1	Minutes of meetings–Books of account–Place of keeping–Public inspection
§ 49-38-2	Annual audit by department of legislative audits–Filing with auditor-general–Costof audit
§ 49-38-3	Contents of audit
§ 49-38-4	Time for audit–Furnishing information to auditor
§ 49-38-7	Expenditure of district moneys–Approval by board of directors

Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2