44:72:02:01.  Proposed viability. Upon request, any nursing facility that submits a proposal shall include a copy of the facility's audited financial statements. The audited financial statements shall be provided in the form of an independent auditor's report from the most recent fiscal period available. The audited financial statements shall demonstrate the facility's overall financial health and long term financial sustainability.

          Source: 39 SDR 119, effective January 8, 2013; 46 SDR 11, effective July 29, 2019.

          General Authority: SDCL 34-12-35.8(3).

          Law Implemented: SDCL 34-12-35.8(3).