ARSD 68:02:02:27
All financial documents, books, receipts, orders, expenditures, electronic data, and accounting procedures and practices of the borrower are subject to examination by or for the board at any time for three years following the completion of the study or for the life of the loan, whichever period is greater.
Source: 34 SDR 68, effective September 13, 2007.
General Authority: SDCL 1- 16G-5 , 1-16G-8(5).
Law Implemented: SDCL 1-16G-5 , 1-16G-8(5) , 1-16G-25 to 1-16G-27 , inclusive.