5-24-2. Cost or value to be shown in inventory--Filing.
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/sd/title-5/chapter-5-24/5-24-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The inventories required by §§ 5-24-1 and 5-24-1.1 shall show the actual cost for each item, or the estimated cost at the time of acquisition, if the actual cost cannot be ascertained. In the case of gifts, the estimated fair market value at the time of acquisition shall be used. The officer or employee shall retain one copy of the inventory in the officer's or employee's office. The others shall be filed as provided in §§ 5-24-1.1 and 5-24-3 .