Terms used in this chapter mean: (1) "Board," the State Board of Internal Control; (2) "Code of conduct," a set of ethical principles and guidelines that constitutes appropriate behavior within a state agency; (3) "Internal control," a process that integrates the plans, activities, policies, attitudes, procedures, systems, resources, and efforts of a state agency and that is designed to provide reasonable assurance that the state agency will achieve its objectives and missions and to detect and prevent financial malfeasance; (4) "Internal control officer," the individual designated by each state agency to oversee the implementation, monitoring, and reporting of internal control systems in accordance with the board's guidelines and standards; (5) "Pass-through grant," a grant awarded by a federal entity to a state agency and transferred or passed to a sub-recipient by the state; (6) "State agency," any constitutional officer, the Board of Regents, and any department, division, bureau, board, commission, committee, authority, or agency under the authority of the Governor; (7) "Sub-recipient," an entity that expends a pass-through grant.
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