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          24:05:33.01:07.  Required documentation. A school district's application for extraordinary cost funds must include the most recent statement of revenues, expenditures, and changes in fund balance, both budgeted and actual, for the portion of the fiscal year completed for special education funds, prepared in accordance with generally accepted accounting principles. Nothing in this section prohibits the department from requesting additional information necessary to review the application.


          The Extraordinary Cost Oversight Board and the secretary of the Department of Education may not consider an application for extraordinary costs funds if the school district has outstanding deficiencies which have not been corrected pursuant to chapter 24:05:20, the school district does not use generally accepted accounting principles, or special education revenues and expenditures are not recorded in accordance with the accounting manual provided for in SDCL 4-11-6.


          Source: 23 SDR 63, effective January 1, 1997; 26 SDR 150, effective May 22, 2000; 33 SDR 236, effective July 5, 2007; 40 SDR 102, effective December 4, 2013.

          General Authority: SDCL 13-37-1.1.

          Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.



          Individual education program, ch 24:05:27.

          Auditing, accounting, and review standards, § 20:37:11:07.

          Accounting principles, § 20:37:11:08.

          Accounting manual for counties, municipalities, school districts and their agencies, SDCL 4-11-6.


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