The secretary of social services shall make such investigation as necessary, and shall approve the statement of costs only if the statement is accurate, complete, and reliable as could reasonably be expected, and that it discloses, as nearly as may be reasonably determined, the ratios of costs to charges for the hospital's fiscal year covered by the statement of costs. In granting approval, the secretary may modify any items in the statement which require such modification and shall provide written notice of any such modification to the respective hospital.
SDCL 28-13-30