South Dakota Statutes
§ 1-56-1 — Definitions.
Terms used in this chapter mean:
(1)"Board," the State Board of Internal Control;
(2)"Code of conduct," a set of ethical principles and guidelines that constitutes appropriate behavior within a state agency;
(3)"Internal control," a process that integrates the plans, activities, policies, attitudes, procedures, systems, resources, and efforts of a state agency and that is designed to provide reasonable assurance that the state agency will achieve its objectives and missions and to detect and prevent financial malfeasance;
(4)"Internal control officer," the individual designated by each state agency to oversee the implementation, monitoring, and reporting of internal control systems in accordance with the board's guidelines and standards;
(5)"Pass-through grant," a grant
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Legislative History
SL 2016, ch 16, § 1, eff. Mar. 16, 2016; SL 2025, ch 12, § 1.