13-16-21. Custodial funds--Monthly and annual reports--Audits.
The employee of the school district designated by the board to be in charge of a custodial 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; SL 2012, ch 88, §12; SL 2020, ch 53, § 3.