49-38-3. Contents of audit.In each consumers power district, the auditor-general shall require audits pursuant to §49-38-2 to set forth:(1)The gross income from all sources of the district for the year previous;(2)The gross amount of electrical energy supplied by said district;(3)The amount expended during the previous year for maintenance;(4)The amount expended during the previous year for plant investments;(5)The amount of depreciation of the plant during the previous year;(6)The cost of supplying electrical energy, including production cost, transmission cost and distribution cost;(7)The number of employees as of December thirty-first of each year;(8)The salaries paid; and(9)All other facts necessary to give an accurate and comprehensive view of the cost of maintaining and operating the district. Source: SL 1950 (SS), ch 17, §34; SDC Supp 1960, §52.1734.
South Dakota Legal Code