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South Dakota Municipal League

Annual Reports

Annual Financial Report Requirements:
The finance officer shall make an annual financial report to the governing body. This report shall be made at the first regular meeting of March and must include the receipts, expenses, and financial condition of the municipality, including the amount of funds in the treasury at the time of making such report and where and in what amounts such funds are deposited or invested. This report shall be published in the official newspaper within thirty days thereafter or upon completion of an annual audit in the official newspaper as the governing body may direct. 

Immediately after the report to the governing body, the finance officer of municipalities of the first and second class shall file a copy of the report with the state Department of Legislative Audit. Although third class municipalities are not required to file their annual report with the Auditor General the requirement of an audit every two years may be waived if they do. The auditor general, upon the request of the finance officer with the approval of the governing body, may grant a thirty day extension of the reporting and filing dates. (SDCL 9-22-21)

2016 Municipal Annual Report Forms are available online from the Department of Legislative Audit (DLA) website at Click on “Municipalities,” click on “Small Municipalities < $600,000” or “Large Municipalities – Modified Cash Basis” or “Large Municipalities – GAAP Basis.”

Paper copies of forms and instructions will ONLY be mailed to entities UPON REQUEST. A request for the hard copy of annual report and instructions can be made by contacting Sheri Doolittle at or via phone at 605-773-3595.

Please access the DLA website,, for the most current version of annual reports.

Completed Annual Reports can be filed with the Department of Legislative Audit as follows:

File by E-mail:

File by Fax: 1-844-509-6554

File by Mail: Department of Legislative Audit
427 S. Chapelle
C/O 500 E. Capitol
Pierre SD 57501-5070

208 Island Drive - Ft. Pierre, SD 57532 - 605.224.8654