South Dakota § 13-65-5 Annual financial information reports.

South Dakota Statutes

§ 13-65-5 — Annual financial information reports.

South Dakota § 13-65-5

Title 13EDUCATION

Ch. 13-64PARTNERS IN EDUCATION TAX CREDIT PROGRAM

This text of South Dakota § 13-65-5 (Annual financial information reports.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 13-65-5 (2026).

Text

The scholarship granting organization shall demonstrate financial accountability by annually submitting to the auditor general a financial information report that complies with uniform financial accounting standards and is the result of an audit conducted by a certified public accountant and by having the auditor certify that the report is free of material misstatements. The scholarship granting organization shall provide the audit to the auditor general within one hundred eighty days after the completion of the scholarship granting organization's fiscal year.

Free access — add to your briefcase to read the full text and ask questions with AI

The scholarship granting organization shall demonstrate financial accountability by annually submitting to the auditor general a financial information report that complies with uniform financial accounting standards and is the result of an audit conducted by a certified public accountant and by having the auditor certify that the report is free of material misstatements. The scholarship granting organization shall provide the audit to the auditor general within one hundred eighty days after the completion of the scholarship granting organization's fiscal year.