reglab/housing_qa huggingface dataset:
SD Codified L § 4-9-20 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|Section 4-9-20 - Cancellation of warrants not presented for payment--Record.

4-9-20. Cancellation of warrants not presented for payment--Record.Any warrant that has not been presented for payment at any time within the one hundred eighty-day period from the date on which the warrant was issued by the holder or owner of such warrant shall be canceled by the state auditor and a record kept showing that the original has been canceled. Source: SL 1941, ch 327, §3; SL 1953, ch 291, §2; SDC Supp 1960, §55.2507; SL 1970, ch 31, §4; SL 1985, ch 33, §2; SL 1988, ch 47, §4.
SD Codified L § 4-9-21 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|Section 4-9-21 - Replacement of lost and destroyed warrants and checks authorized.

4-9-21. Replacement of lost and destroyed warrants and checks authorized.If any warrant or check issued by the state or any of its political subdivisions is lost or destroyed, so that it cannot be presented for payment the state and its political subdivisions may issue a replacement warrant or check as set forth in §§4-9-22 to 4-9-27, inclusive. Source: SL 1965, ch 243, §1; SL 1985, ch 33, §3.
SD Codified L § 4-9-22 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|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 check, or a bank, the application shall contain an assignment by the payee to the applicant. The application and affidavit shall be sworn to by the applicant. Source: SL 1965, ch 243, §1 (1) to (3); SL 1981, ch 31, §1; SL 1985, ch 33, §4; SL 1993, ch 50, §6; SL 1994, ch 44.
SD Codified L § 4-9-23 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|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).
SD Codified L § 4-9-24 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|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 or check to the applicant thereof. Source: SL 1965, ch 243, §1 (5); SL 1984, ch 30, §82; SL 1993, ch 50, §7.
SD Codified L § 4-9-25 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|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 is either the state or its political subdivisions liable for any damages accruing under the provisions of §§4-9-21 to 4-9-27, inclusive. Source: SL 1965, ch 243, §1; SL 1985, ch 33, §5.
SD Codified L § 4-9-26 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|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.
SD Codified L § 4-9-27 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|Section 4-9-27 - Cancellation of replacement warrant or check if not presented in time.

4-9-27. Cancellation of replacement warrant or check if not presented in time.Any replacement warrant or check issued under the provisions of §4-9-24 remaining unpaid after the expiration of one hundred eighty days from the date of the issue is considered canceled and state warrants are subject to the provisions of §§4-9-19 and 4-9-20. Source: SL 1965, ch 243, §1; SL 1970, ch 31, §5; SL 1985, ch 33, §6; SL 1988, ch 47, §5.
SD Codified L § 4-9-28 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 09 - Disbursement Of Funds|Section 4-9-28 - Payment of warrants not presented in time--Fund or account charged.

4-9-28. Payment of warrants not presented in time--Fund or account charged.Notwithstanding the provisions for cancellation of state warrants as set forth in this chapter the state auditor shall direct the payment of any properly issued warrant to any person entitled to payment thereof within a period of four years from date of issue and may direct the payment for warrants more than four years from the date of issue. Such payments shall be made from the same fund or account from which issuance was originally made. Source: SL 1970, ch 31, §6; SL 1985, ch 33, §7.
SD Codified L § 4-10-1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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.
SD Codified L § 4-10-2 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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, §92; RPolC 1903, §94; RC 1919, §5361; SDC 1939, §55.1406.
SD Codified L § 4-10-3 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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.
SD Codified L § 4-10-4 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|Section 4-10-4 - Monthly reconciliation of accounting system balances with bank account records.

4-10-4. Monthly reconciliation of accounting system balances with bank account records.At the beginning of each month, the Bureau of Finance and Management shall reconcile the state accounting system balances with the state treasurer's state bank account records. The state treasurer will receive a copy of the reconciliation as soon as it is completed. Source: SL 1891, ch 113, §12; RPolC 1903, §331; RC 1919, §6944; SDC 1939, §55.2316; SL 1980, ch 10, §4; SL 1984, ch 30, §75.
SD Codified L § 4-10-5 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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 practice. And in making such reconciliation, the state auditor shall have authority to make proper adjustments, transfer balances to the proper fund or to a trust fund and to do any and all acts necessary to effectuate a proper reconciliation of said offices, and records thereof. Source: SL 1941, ch 317, §1; SDC Supp 1960, §55.1311.
SD Codified L § 4-10-6 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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 budgetary accounting system and may make recommendations for changes in the system to the Governor. Source: SL 1862-3, ch 53, §8; PolC 1877, ch 7, §6; CL 1887, §73; RPolC 1903, §75; SL 1917, ch 347; RC 1919, §5344; SDC 1939, §55.1307; SL 1963, ch 304; SL 1967, ch 251; SL 1984, ch 30, §76.
SD Codified L § 4-10-7 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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 7, §6; CL 1887, §73; RPolC 1903, §75; SL 1917, ch 347; RC 1919, §5344; SDC 1939, §55.1307; SL 1963, ch 304; SL 1967, ch 251; SL 1993, ch 50, §8.
SD Codified L § 4-10-8 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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 complete copy of the original, clearly legible with viewing instruments and capable of being enlarged to produce either a positive or negative copy of the approximate size of the original. He may also destroy all microfilm copies that are at least fifteen years old which have been audited by the auditor-general without further approval or authorization from the records destruction board. Certified copies of such microfilmed records are official records of the state auditor for all purposes, and may be used as evidence in all courts and administrative agencies. Vouchers, and supporting receipts which have been audited by the auditor-general may be destroyed by the state auditor after four years in his discretion without further approval or authorization from the records destruction board. Nothing in this section affects the provisions of §§4-9-19 and 4-9-20. Source: SDC 1939, §55.1307 as added by SL 1963, ch 304; SL 1967, ch 251; SL 1975, ch 46; SL 1986, ch 48.
SD Codified L § 4-10-9 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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.
SD Codified L § 4-10-10 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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.
SD Codified L § 4-10-11 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 10 - Accounts And Records|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 be guilty of nonfeasance of office and subject to forfeiture of salary for the month in which such failure occurs, whichever penalty is greater. Such officers shall be subject to removal from office upon continuance of such neglect of duty.Suits to enjoin or recover payment of salary and for removal from office under this section shall be instituted in the proper circuit court by the state's attorney of the county in which the offending officer resides. Source: SL 1951, ch 251, §§1, 2; SDC Supp 1960, §48.0709; SL 1980, ch 24, §63.
SD Codified L § 4-11-2 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-2 - Annual audit of state accounts--Scope.

4-11-2. Annual audit of state accounts--Scope.The Department of Legislative Audit shall perform an annual financial and compliance audit of the State of South Dakota in accordance with generally accepted government auditing standards. The scope of the audit shall include all state officers, departments, agencies, boards, commissions, penal, charitable, and educational institutions, and all regulatory boards and commissions receiving funds by appropriation or that expend funds pursuant to state law. In addition, the Department of Legislative Audit may perform financial and compliance audits of individual state officers, departments, agencies, boards, commissions, penal, charitable, and educational institutions, and all regulatory boards and commissions receiving funds by appropriation or that expend funds pursuant to state law, if deemed necessary and in the public interest by the auditor-general. Source: SL 1943, ch 258, §6; SL 1953, ch 293; SDC Supp 1960, §55.2906 (1); SL 1966, ch 165, §4; SL 1968, ch 205, §2; SL 1985, ch 34, §2; SL 1992, ch 39; SL 2003, ch 30, §1.
SD Codified L § 4-11-2.1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-2.1 - Charitable or nonprofit corporations to comply with certain audit requirements.

4-11-2.1. Charitable or nonprofit corporations to comply with certain audit requirements.Any charitable or nonprofit corporation receiving federal funds through the state or its political subdivisions, that is required to be audited in accordance with the Federal Single Audit Act Amendments of 1996 Public Law 104-156 (31 U.S.C. sections 7501 to 7507) as amended to January 1, 2003, shall comply with the provisions of §4-11-7, except for the restrictions on payment for the audit, when hiring a public accountant to perform the audit. The auditor-general may examine all financial records, related to funds provided by the state or its political subdivisions, of any charitable or nonprofit corporation if deemed necessary and in the public interest by the auditor-general. Source: SDC Supp 1960, §55.2906 (1) as added by SL 1968, ch 205, §2; SL 2003, ch 31, §1.
SD Codified L § 4-11-3 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-3 - Special audit of state accounts on Governor's order--Report of audit.

4-11-3. Special audit of state accounts on Governor's order--Report of audit.A special audit, investigation, or examination of any of such matters specified in §4-11-2 or of any additional matter relating to state affairs directly or indirectly shall also be made at any time upon written order of the Governor and a report shall likewise be made of such special audit, investigation, or examination and filed with the Governor and secretary of state and be subject to public inspection in the Office of Secretary of State. Source: SL 1943, ch 258, §6; SL 1953, ch 293; SDC Supp 1960, §55.2906 (2).
SD Codified L § 4-11-4 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-4 - Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.

4-11-4. Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.The auditor-general shall cause audits as follows:(1)Financial and compliance audits in accordance with generally accepted government auditing standards of each municipality and county in the state, shall be made at least once every two years;(2)Municipalities with less than six hundred thousand dollars in annual revenue that are required to have an audit pursuant to federal regulations shall be audited in accordance with federal guidelines;(3)Municipalities with less than six hundred thousand dollars in annual revenue that are not required to have an audit pursuant to federal regulations may submit an annual report in lieu of a formal audit. Municipalities may subtract the annual revenue received from any municipal enterprise or utility system except utility systems defined in §9-40-1 from total annual revenue, if the municipal enterprise or utility is audited separately. This report shall be submitted to the auditor-general on forms prescribed by the Department of Legislative Audit.The auditor-general may audit the books and records of any office or officer of any political subdivision if it is requested by the governing body or auditor-general finds that special reasons exist. Source: SL 1943, ch 258, §6; SL 1953, ch 293; SL 1955, ch 249; SDC Supp 1960, §55.2906 (4); SL 1966, ch 165, §6; SL 1973, ch 36, §1; SL 1976, ch 53, §1; SL 1977, ch 73, §1; SL 1982, ch 47; SL 1982, ch 48; SL 1985, ch 34, §3; SL 1989, ch 46; SL 1991, ch 42, §1; SL 1995, ch 28, §3; SL 1996, ch 35.
SD Codified L § 4-11-4.1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-4.1 - Internal control review for certain municipalities.

4-11-4.1. Internal control review for certain municipalities.The auditor general shall cause an internal control review to be performed in municipalities with less than six hundred thousand dollars in revenue at least once every five years if:(1)They are not required to have an entity-wide audit under §4-11-4;(2)They have revenues of one hundred thousand dollars or more in any one year; and(3)They have not had an internal control review in the last five years.The auditor general may cause an internal control review of any municipality with less than six hundred thousand dollars in revenue if it is requested by the governing body or he finds that special reason exists.The auditor general shall develop the minimum procedures and reporting requirements for an internal control review. The governing body may require additional work to be performed as part of the internal control review contract.The requirements for filing, publication and billing for services for an internal control review report shall be the same as that required for audits pursuant to chapter 4-11. Source: SL 1991, ch 43, §1.
SD Codified L § 4-11-5 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-5 - Special audit of local accounts on request by governing body or taxpayers--Cost of examination.

4-11-5. Special audit of local accounts on request by governing body or taxpayers--Cost of examination.The auditor-general is also authorized to make examinations of the books and accounts of the offices of all municipalities, townships, and school districts when called upon by the governing board of any such taxing district, or upon request by petition when signed by twenty percent of the resident taxpayers of such taxing district, as shown by the assessment roll of the preceding year, and payment of the cost of same shall be made by such subdivision upon bill rendered. Source: SL 1943, ch 258, §6; SL 1953, ch 293; SDC Supp 1960, §55.2906 (5); SL 1966, ch 165, §7.
SD Codified L § 4-11-6 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-6 - Accounting manual for counties, municipalities, school districts, and their agencies.

4-11-6. Accounting manual for counties, municipalities, school districts, and their agencies.The Department of Legislative Audit shall prepare and distribute an accounting manual for counties, municipalities, school districts, and their agencies and update such manual periodically. Source: SL 1943, ch 258, §6; SL 1953, ch 293; SDC Supp 1960, §55.2906 (6); SL 1970, ch 33; SL 1971, ch 25; SL 1991, ch 44; SL 2011, ch 28, §1.
SD Codified L § 4-11-7 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 11 - Post-Audit Of Accounts|Section 4-11-7 - Audit by private accountant--Acceptance in lieu of required audit.

4-11-7. Audit by private accountant--Acceptance in lieu of required audit.Nothing contained in this chapter prevents a public corporation from employing a private accountant to examine and audit the books and accounts thereof or of any of its officers if the governing body or authorized official believes that the public interest requires it, and if such employment is first approved by the auditor-general. No private audit may be paid for before a copy thereof is filed with and approved by the auditor-general. The entity receiving audit services may approve progress payments proportionate to the audit work completed so long as ten percent of the amount billed is withheld pending approval by the auditor-general of the final report. The auditor-general may accept such audit in lieu of an examination otherwise required to be made by the auditor-general. Source: SL 1943, ch 258, §7; SDC Supp 1960, §55.2907; SL 1966, ch 165, §8; SL 1981, ch 32, §1; SL 2011, ch 2, §111.