<html> <head> <title>Rule 39:02:06:01 Annual audit and accounting procedure.</title> <META NAME="Keywords" Content="Administrative Rules 39:02:06:01"> <META NAME="Description" Content="Administrative Rules 39:02:06:01 Annual audit and accounting procedure."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>39:02:06:01.&nbsp;&nbsp;Annual audit and accounting procedure.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 1 SDR 83, effective July 15, 1975.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=5-12-40">5-12-40.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=5-12-38">5-12-38.</A></p> </div> </body> </html>