Each recipient shall maintain accounting records in accordance with applicable financial and reporting standards as set forth in the funding agreement. Each recipient shall retain all records, books, and supporting material for a minimum of three years after completion of the project. This material shall be made available to the board or the secretary upon request.

Source: 17 SDR 7, effective July 22, 1990; 21 SDR 97, effective November 28, 1994; 23 SDR 12, effective July 30, 1996; 28 SDR 95, effective December 19, 2001; 31 SDR 89, effective December 27, 2004; 33 SDR 106, effective December 26, 2006.

General Authority: SDCL 46A-1-84.

Law Implemented: SDCL 46A-1-82 to 46A-1-84.