S.D. Codified Laws § 1-56-3 (2026)
The board may promulgate rules, pursuant to chapter 1-26, to implement, manage, and provide oversight of a system of internal control in accordance with internal control standards.
Source: SL 2016, ch 16 , § 3, eff. Mar. 16, 2016; SL 2025, ch 12 , § 3.