S.D. Codified Laws § 4-2-15
The Department of Legislative Audit shall cause to be published in a legal newspaper designated as the official newspaper of the entity in this section and on the website maintained by the department, notice of the failure to submit a timely audit report to the department by a school district under § 4-11-7.1, municipality under § 4-11-4, hospital district board under § 34-10-29, waste management district under § 34A-16-31, water development district under § 46A-3D-4, water user district under § 46A-9-68, or consumer power district under § 49-38-2. If an entity has not designated an official newspaper, notice shall be published in a legal newspaper designated as the official newspaper of each municipality or county in which the entity is located. The cost of publication under this section shall be paid by the entity.
SDCL 4-2-15