South Dakota Codified Laws 26-6-18.4. Approved programs required for payments to nonprofit organizations–Records and periodic audit
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Payments to nonprofit organizations engaged in these programs shall be based on programs previously approved by the governing boards. Complete records on all their activities and a certified audit of these records shall be submitted to the governing boards upon demand and at the close of each fiscal period.
Source: SL 1975, ch 69, § 2.