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 4-9-22 – Application and affidavit for replacement of lost or destroyed warrant or check.
4-9-22. Application and affidavit for replacement of lost or destroyed warrant or check. An application and affidavit shall be made to the issuing officer, containing information to identify the original warrant or check with a request that a replacement warrant or check be issued. If the applicant is not the payee of the warrant or […]
Section 4-9-23 – Addition of identifying information to application for replacement warrant or check.
4-9-23. Addition of identifying information to application for replacement warrant or check. The issuing officer shall place on the application provided for by §4-9-22 sufficient information to show the original warrant or check number, date of issue, payee, and fund. Source: SL 1965, ch 243, §1 (4).
Section 4-9-24 – Stop order on lost or destroyed warrant or check–Issuance of replacement.
4-9-24. Stop order on lost or destroyed warrant or check–Issuance of replacement. Upon approval of the application by the issuing officer, the issuing officer shall cause a stop-payment order to be filed with the drawee bank and he shall thereafter issue a warrant or check marked “REPLACEMENT OF NO. _ ” and deliver the warrant […]
Section 4-9-25 – State and political subdivisions relieved from liability on issuance of replacement warrant or check.
4-9-25. State and political subdivisions relieved from liability on issuance of replacement warrant or check. If a replacement warrant or check is issued under the provisions of §4-9-24, the original warrant or check is considered canceled, and the state or its political subdivisions are relieved from any liability for the payment thereof. In no case […]
Section 4-9-26 – Discretion in issuance of duplicate warrant or check.
4-9-26. Discretion in issuance of duplicate warrant or check. The issuing officer shall use his discretion in carrying out the provisions of §§4-9-21 to 4-9-25, inclusive, as appears to him to be right and in accordance with justice, honesty, and circumstances. Source: SL 1965, ch 243, §1.