§ 19-4-401. Duties generally

Except as otherwise provided in this chapter, the offices of the Auditor of State and the Treasurer of State shall continue to perform the duties imposed by law upon these offices.

§ 19-4-402. Auditor of State as disbursing officer

The Auditor of State shall act as disbursing officer for the appropriations made for: (1) Circuit judges; (2) Prosecuting attorneys; (3) Retired circuit and chancery judges; and (4) The Lieutenant Governor.

§ 19-4-403. Issuance of warrants

The Auditor of State shall issue his or her warrants in payment of the vouchers presented to him or her by the Chief Fiscal Officer of the State only after he or she shall have satisfied himself or herself that the provisions of this chapter have been complied with. For this purpose, the Auditor of […]

§ 19-4-404. Books, forms, and receipts

(a) In order to provide for uniformity in fiscal procedure, the Auditor of State and the Treasurer of State are directed to establish and set up in their respective books such income, appropriation, disbursement, and fund accounts as shall be prescribed by the Chief Fiscal Officer of the State or as otherwise provided by law. […]

§ 19-4-405. Examination of records

(a) It is the duty of the Auditor of State to examine and verify the disbursement and redemption records of the Treasurer of State daily and compare them with the records in his or her own office and with the Auditor of State’s redeemed warrants. (b) As each redeemed warrant is examined and found to […]

§ 19-4-406. Storage of warrants

(a) (1) The Auditor of State shall place all redeemed warrants in a secure place or vault in the Auditor of State’s office, subject to the inspection by any interested citizen. (2) (A) Except as provided in subdivision (a)(2)(B) of this section, the Auditor of State shall keep a warrant intact and without further alteration […]

§ 19-4-407. Electronic warrants transfer system

(a) The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor of State may establish an electronic warrants transfer system directly into payee’s accounts in financial institutions in payment of any account allowed against the state. (b) The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor […]

§ 19-4-408. Distributions to public school districts

(a) (1) The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor of State shall establish an electronic warrants transfer system to distribute certain funds directly to an account in a financial institution, as designated by the public school district’s treasurer. (2) The determination of the categories of funds to be […]