9-14-19. Supervision of municipal accounting system.
The municipal finance officer shall supervise the accounting system for all departments and offices of the municipality in accordance with the recommendations of the Department of Legislative Audit except that for those municipalities administered under the city manager form of government, the supervision is by the city manager.
Source: SDC 1939, §45.1119 as added by SL 1959, ch 268; SL 1995, ch 45, §6; SL 2014, ch 51, §5.