South Dakota Codified Laws 13-51-7. Institutional accounting for individual project funds–Reconciliation with consolidated funds in treasury
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Upon establishment of accounts pursuant to § 13-51-5, each institution shall keep and maintain accounting records of each individual project in such manner that each project is separately identified. The fund records of each of the several project funds shall, at all times, be reconcilable with the consolidated institution funds on deposit with the state treasurer.
Source: SL 1963, ch 335.