S.D. Admin. R. 67:42:01:34

Current through Register Vol. 51, page 57, November 12, 2024

Section 67:42:01:34 - Annual audit

Each group care center, residential treatment center, child placement agency, and intensive residential treatment center shall provide for an annual audit of its accounts by a certified public accountant who is not an employee of the facility, a member of the board of directors, or an employee of the department. The report of the audit must be made a part of the facility records.

S.D. Admin. R. 67:42:01:34

7 SDR 66, 7 SDR 89, effective 7/1/1981; 10 SDR 48, effective 11/21/1983; 13 SDR 197, effective 7/1/1987; 14 SDR 20, effective 8/13/1987; 32 SDR 33, effective 8/31/2005; 39 SDR 220, effective 6/27/2013.

General Authority: SDCL 26-6-16.

Law Implemented: SDCL 26-6-16.