Section 13-16-21 - Monthly and annual reports on trust or agency funds--Audit of funds. - South Dakota Statutes

13-16-21. Monthly and annual reports on trust or agency funds--Audit of funds. The employee of the school district designated by the board to be in charge of a trust or agency fund shall monthly and annually submit reports to the school board. The fund shall be audited as part of the regular audit of the school district.

Source: SL 1955, ch 41, ch 10, § 11; SDC Supp 1960, § 15.2211; SL 1976, ch 115, § 5; SL 1996, ch 112.