SB53

SB 53 clarifies and strengthens South Dakota's internal control system by refining definitions and establishing new oversight roles, including requiring each state agency to designate an "internal control officer" to monitor and report on their internal controls. The bill updates the definition of "internal control" to focus specifically on state agencies and their objectives, and reorganizes related terms for clarity. These changes give the State Board of Internal Control better tools to ensure state agencies are properly managing finances and preventing fraud.