South Dakota Codified Laws 34-3B-4. Programs of nonprofit organizations to be approved–Records and audits
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Payments to nonprofit organizations engaged in programs described in § 34-3B-1 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 1973, ch 262.