The state department of legislative audit shall review each county application for financial assistance and shall perform on-site audits as required. Applicant records of expenditures shall be filed and made available for inspection at the office of the county auditor of the applicant and at the department of legislative audit.

Source: SL 1975, ch 16, § 1; 5 SDR 105, effective June 19, 1979; 12 SDR 151, 12 SDR 154, effective July 1, 1986.

General Authority: SDCL 33-15-24.8.

Law Implemented: SDCL 33-15-24.8 , 33-15-25.2.