# S.D. Admin. R. 67:61:04:05: ARSD 67:61:04:05. Accounting systems, cost reporting, and annual audit

> South Dakota · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T67_A61_C04_S05

## Section

- **Citation:** S.D. Admin. R. 67:61:04:05
- **Heading:** ARSD 67:61:04:05. Accounting systems, cost reporting, and annual audit
- **Jurisdiction:** South Dakota
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Administrative Rules of South Dakota / Title 67 / Article 67:61 SUBSTANCE USE DISORDERS / Chapter 67:61:04 General management requirements / ARSD 67:61:04:05

## Text

Each agency shall maintain an accounting system pursuant to generally accepted accounting principles. If requested by the department, the agency shall submit to the department a copy of an annual entity-wide, independent financial audit. The audit must be completed and filed with the department by the end of the fourth month following the end of the fiscal year being audited.
Each audit must contain, as part of the supplementary information, a cost report as outlined by the department. If applicable, the audit must be conducted in accordance with 2 C.F.R. Part 200, Subpart F, in effect on August 13, 2020.
In the case of an entity-wide, independent financial audit or a single audit, the agency shall ensure the resolution of all interim audit findings. The agency shall facilitate and aid any reviews, examinations, and agreed-upon procedures the department or any contractor may perform.

## Nearby sections

- [S.D. Admin. R. 67:61:04:01 ARSD 67:61:04:01. Policy and procedures manual](https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T67_A61_C04_S01.md)
- [S.D. Admin. R. 67:61:04:02 ARSD 67:61:04:02. Statistical data](https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T67_A61_C04_S02.md)
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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T67_A61_C04_S05. Check the current official text before relying on it. Not legal advice.