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.

Source: 7 SDR 66, 7 SDR 89, effective July 1, 1981; 10 SDR 48, effective November 21, 1983; 13 SDR 197, effective July 1, 1987; 14 SDR 20, effective August 13, 1987; 32 SDR 33, effective August 31, 2005; 39 SDR 220, effective June 27, 2013.

General Authority: SDCL 26-6-16.

Law Implemented: SDCL 26-6-16.