S.D. Admin. R. 46:05:04:03
General Authority: SDCL 34-20A-27(1).
Law Implemented: SDCL 34-20A-27.
Office of Management and Budget (OMB) Circular A-133, "Audits of States, Local Governments, and Non-Profit Organizations", June 27, 2003. Copies are available free of charge from the following website: www.whitehouse.gov/omb/circulars.