13-65-10. Financial review or audit.
The auditor general may conduct either a financial review or audit of the scholarship granting organization if it possesses evidence of fraud.
Source: SL 2016, ch 102, ยง10.
Structure South Dakota Codified Laws
Chapter 65 - Partners In Education Tax Credit Program
Section 13-65-1 - Definitions.
Section 13-65-2 - Partners in education tax credit program established.
Section 13-65-3 - Limit on tax credits.
Section 13-65-3.1 - Tax credits reducing quarterly payments.
Section 13-65-4 - Requirements for scholarship granting organizations.
Section 13-65-5 - Annual financial information reports.
Section 13-65-6 - Responsibilities of eligible students and their parents.
Section 13-65-7 - Promulgation of rules.
Section 13-65-8 - Receipts for contributions--Reporting of each contribution.
Section 13-65-9 - Annual report of contributions.
Section 13-65-10 - Financial review or audit.
Section 13-65-11 - Applicability of chapter.
Section 13-65-12 - Regulatory authority over nonpublic schools not expanded.