Section 4-10-11 – Failure by public officer to publish financial statement–Petty offense–Salary forfeiture–Removal from office.
4-10-11. Failure by public officer to publish financial statement–Petty offense–Salary forfeiture–Removal from office. All public officers of the state, counties, townships, municipalities, and school districts who are required by law to publish legal notices of financial statements and who shall intentionally fail or refuse to make such publications, commits a petty offense and also shall […]
Section 4-10-5 – Reconciliation of auditor’s and treasurer’s accounts–Adjustments and transfers.
4-10-5. Reconciliation of auditor’s and treasurer’s accounts–Adjustments and transfers. The state auditor is hereby authorized and required to make a complete reconciliation of all outstanding warrants of his office and records of same with the balance, funds, books, and records of the state treasurer’s office, and to continue such reconciliation when completed as an office […]
Section 4-10-6 – Budgetary accounting reports to state auditor–Review of system–Recommendations for change.
4-10-6. Budgetary accounting reports to state auditor–Review of system–Recommendations for change. The state auditor shall be provided in a timely manner, with a copy of all budgetary accounting reports from the Bureau of Finance and Management that he considers necessary to carry out the financial functions of his office. The state auditor shall review the […]
Section 4-10-7 – Receipts, warrants, and documents kept by auditor.
4-10-7. Receipts, warrants, and documents kept by auditor. The state auditor shall also keep records of all such public accounts and other documents as have been or may be by law made returnable to his office, and other vouchers relative to the business of his office. Source: SL 1862-3, ch 53, §8; PolC 1877, ch […]
Section 4-10-8 – Photography and reproduction of auditor’s files–Destruction of documents reproduced–Destruction of old warrants without reproduction–Official records.
4-10-8. Photography and reproduction of auditor’s files–Destruction of documents reproduced–Destruction of old warrants without reproduction–Official records. Warrants which have been microfilmed may be destroyed by the state auditor in his discretion without further approval or authorization from the records destruction board as soon as the microfilm copy has been verified to be an accurate and […]
Section 4-10-9 – Legislative inspection of auditor’s records.
4-10-9. Legislative inspection of auditor’s records. Whenever required the state auditor shall submit his books, accounts, and vouchers to the inspection of the Legislature or any committee thereof appointed for that purpose. Source: SL 1862-3, ch 53, §11; PolC 1877, ch 7, §9; CL 1887, §76; RPolC 1903, §80; RC 1919, §5348; SDC 1939, §55.1308.
Section 4-10-10 – State fiscal year.
4-10-10. State fiscal year. The fiscal year for the state shall commence on the first day of July and end on the thirtieth day of June in each year. Source: SL 1891, ch 70, §1; RPolC 1903, §309; RC 1919, §6958; SDC 1939, §55.2010; SL 1971, ch 24.
Section 4-10-1 – State treasurer’s accounts of receipts and disbursements.
4-10-1. State treasurer’s accounts of receipts and disbursements. The state treasurer shall keep an accurate account of the receipts and disbursements of the treasury. Source: SL 1862-3, ch 52, §4; PolC 1877, ch 8, §3; CL 1887, §86; RPolC 1903, §87; RC 1919, §5354; SDC 1939, §55.1403; SL 1984, ch 30, §73.
Section 4-10-2 – Legislative inspection of treasurer’s records.
4-10-2. Legislative inspection of treasurer’s records. The state treasurer shall as often as required submit his books, accounts, vouchers, and funds in the treasury to the inspection of either branch of the Legislature or to any committee thereof appointed for that purpose. Source: SL 1862-3, ch 52, §9; PolC 1877, ch 8, §9; CL 1887, […]
Section 4-10-3 – Accounts kept by state budgetary accounting system.
4-10-3. Accounts kept by state budgetary accounting system. The state budgetary accounting system shall keep an accurate account for revenues received and payments made from the state treasury for the state treasurer and state auditor. Source: SL 1891, ch 113, §11; RPolC 1903, §330; RC 1919, §6943; SDC 1939, §55.2315; SL 1984, ch 30, §74.