S.D. Admin. R. 46:20:24:02
General Authority: SDCL 27A-5-1(2).
Law Implemented: SDCL 27A-3-1, 27A-5-1(2), 27A-5-6.
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.