S.D. Codified Laws § 1-56-9 (2026)
After the review of an audit in accordance with § 4-11-2.1, the auditor-general shall submit to the board a copy of any audit report correspondence sent to a state agency identifying audit findings pertaining to federal award programs administered by the state agency.
Source: SL 2016, ch 16 , § 9, eff. Mar. 16, 2016.