74:05:07:26.  Recipient accounting methods. 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 the completion of the project. This material shall be made available upon request to the board or the secretary.

          Source: 13 SDR 23, effective September 3, 1986; 13 SDR 129, 13 SDR 141, effective July 1, 1987; 19 SDR 202, effective July 4, 1993; 31 SDR 89, effective December 27, 2004; 33 SDR 106, effective December 26, 2006.

          General Authority: SDCL 46A-1-65.

          Law Implemented: SDCL 46A-1-61, 46A-1-63.1, 46A-1-64.