S.D. Codified Laws § 34-12-15.7 (2026)
Records which are maintained pursuant to §§ 34-12-15.1 to 34-12-15.10, inclusive, to account for residents' funds and valuables, shall be made available to a public audit of the home or other facility, which is required to keep and maintain the same.
Source: SL 1977, ch 279 , § 7.