SDCL § 34-12-15.6: Records required on residents' funds--Form--Receipts kept.

Every nursing facility or other facility covered by the provisions of §§ 34-12-15.1 to 34-12-15.10, inclusive, shall, in addition to the requirements of § 34-12-15.2, maintain adequate safeguards and accurate records of residents' moneys and funds which are entrusted to their care. These safeguards and records shall include:

(1) Records of residents' moneys which are maintained in an interest bearing demand trust account shall include a control account for all the receipts and expenditures, an account for each resident and supporting vouchers filed in chronological order. Each account shall be kept current with columns for debits, credits, and balance; and

(2) Records of residents' moneys and funds entrusted to the home or facility for safekeeping shall include a copy of the receipt furnished to the resident or to the person or agency responsible for the resident.