39:02:06:01.  Annual audit and accounting procedure. The authority shall cause an audit of its books of account to be made at least once each year by a certified public accountant and the cost thereof shall be treated as a part of the administrative costs of the authority.

          Source: 1 SDR 83, effective July 15, 1975.

          General Authority:SDCL 5-12-40.

          Law Implemented:SDCL 5-12-38.