reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 08B - Coordination Of Federally Aided Programs › Section 4-8B-10 - Review by special committee before expenditure--Bureau of Finance and Management to make changes--Joint rules.

4-8B-10. Review by special committee before expenditure--Bureau of Finance and Management to make changes--Joint rules.
Notwithstanding §4-8-17, moneys and grants received from the United States or other grants or gifts of other funds in excess of the amounts appropriated in the general appropriations act, shall not be deemed appropriated until after review by the special committee created by chapter 4-8A and then only with an affirmative vote on acceptance of such funds by a majority of the full membership of the special committee. Subsequent to an affirmative action on the part of the special committee, the Bureau of Finance and Management shall make the appropriate changes in the budgetary accounting system. The two houses of the Legislature may establish rules for the interpretation of this section through adoption of joint rules.
Source:
SL 1974, ch 44, §7; SL 1977, ch 43.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 08B - Coordination Of Federally Aided Programs › Section 4-8B-10.1 - Full-time equivalent positions included in review--Approval of position level.

4-8B-10.1. Full-time equivalent positions included in review--Approval of position level.
The review, pursuant to §4-8B-10, of moneys received shall include the number of full-time equivalent positions to be hired as a result of the acceptance of additional moneys. The special committee created by chapter 4-8A shall approve the number of full-time equivalent positions to be hired. No budget unit shall exceed the full-time equivalent position level established without specific approval of the special committee.
Source:
SL 1977, ch 44.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-1 - Auditor's warrant required for payments.

4-9-1. Auditor's warrant required for payments.
Money shall be paid from the state treasury only upon the auditor's warrant, which is defined to be an acceptable instrument of payment.
Source:
SL 1891, ch 113, §10; RPolC 1903, §329; RC 1919, §6942; SDC 1939, §55.2314; SL 1984, ch 30, §3A; SL 1985, ch 33, §38; SL 1993, ch 50, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-1.1 - Rules for issuing warrants.

4-9-1.1. Rules for issuing warrants.
The state auditor shall adopt, pursuant to chapter 1-26, rules governing the procedure for issuing state warrants and the disbursements for which warrants may and may not be issued.
Source:
SL 1975, ch 10, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-2 - Accounts and claims presented to auditor for examination and adjustments--Institutional payrolls.

4-9-2. Accounts and claims presented to auditor for examination and adjustments--Institutional payrolls.
All accounts and claims against the state, which shall be by law directed to be paid out of the state treasury thereof, shall be presented to the state auditor, who shall examine and adjust the same; provided, however, that the Bureau of Finance and Management shall have authority to establish rules and regulations under which the State Board of Regents may provide for the processing of payrolls on a local institutional basis, and budgeted funds may be transferred on a monthly basis for this purpose.
Source:
SL 1862-63, ch 53, §§3, 4; PolC 1877, ch 7, §2; CL 1887, §69; RPolC 1903, §71; RC 1919, §5342; SDC 1939, §55.1301; SL 1970, ch 32.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-3 - Administration of oaths and certification of accounts by auditor.

4-9-3. Administration of oaths and certification of accounts by auditor.
The state auditor or his deputy is authorized to administer oaths to claimants and witnesses in support of the justice of such accounts as may be exhibited to him for allowance, and to certify thereto.
Source:
SL 1862-3, ch 53, §18; PolC 1877, ch 7, §16; CL 1887, §82; RPolC 1903, §85; RC 1919, §5350; SDC 1939, §55.1304.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-4 - Declaration in lieu of verification or oath--False statement as perjury.

4-9-4. Declaration in lieu of verification or oath--False statement as perjury.
Wherever any law of this state requires a claim or account against the state, or any political subdivision thereof, including municipalities and school districts, to be verified or sworn to before an officer authorized to administer oaths, prior to presentation or payment, it shall be a sufficient compliance with such law if the claimant, or authorized officer or agent thereof, in lieu of verification before a notary public shall sign a statement printed or written thereon in the form following: "I declare and affirm under the penalties of perjury that this claim has been examined by me, and to the best of my knowledge and belief, is in all things true and correct." Any person who shall sign a claim or account bearing the statement written or printed thereon as provided for in this section, knowing the same to be false or untrue, in whole or in part, shall be guilty of perjury.
Source:
SL 1953, ch 490, §§1, 2; SDC Supp 1960, §§55.2918, 55.9939; SL 1980, ch 24, §61.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-5 - False instrument to obtain public funds as theft.

4-9-5. False instrument to obtain public funds as theft.
Any person or persons who shall knowingly obtain or attempt to obtain any public moneys or public funds from the State of South Dakota, or any of its political subdivisions, by means of or by use of any false affidavit or other instrument, where such affidavit or instrument is the basis for the claim for payment of public moneys or public funds, shall be guilty of theft.
Source:
SDC 1939, §13.4216 as enacted by SL 1964, ch 32; SL 1980, ch 24, §62.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-6 - Notice to attorney general and state's attorney of false affidavits to obtain money from treasury.

4-9-6. Notice to attorney general and state's attorney of false affidavits to obtain money from treasury.
It shall be the duty of the state auditor upon receiving knowledge that any person has made any false affidavit to secure money from the state treasury, to forthwith notify the attorney general, and also the state's attorney of any county in which such oath was made, of such fact and it shall be the duty of the attorney general and of such state's attorney to prosecute such person.
Source:
SL 1911, ch 4, §4; RC 1919, §5346; SDC 1939, §55.1305.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-7 - Refusal by auditor to issue improper warrant--Appeal to courts.

4-9-7. Refusal by auditor to issue improper warrant--Appeal to courts.
The state auditor may refuse to issue a warrant if he determines that such issue and payment is or would be illegal, unauthorized, or improper.
From any decision of the state auditor rejecting a claim or stopping issue or payment of a warrant, any person aggrieved or interested may take an appeal only to the circuit court for Hughes County, South Dakota, in accordance with the provisions of chapter 1-26 and, from the decision of such court, to the Supreme Court.
Source:
SL 1966, ch 160; SL 1980, ch 26, §19.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-8 - Issuance of warrants by auditor--Contents--Record of warrants.

4-9-8. Issuance of warrants by auditor--Contents--Record of warrants.
The state auditor shall issue warrants payable at the state treasury which shall be numbered consecutively and each shall specify the date of the issue, and the name of the person to whom payable. The number, date of issue, and the name of the person to whom payable, of each warrant, shall be entered upon a record and shall be carefully preserved by the auditor in his office.
Source:
SL 1862-3, ch 53, §§3, 4; PolC 1877, ch 7, §2; CL 1887, §69; RPolC 1903, §71; RC 1919, §5342; SDC 1939, §55.1301; SL 1969, ch 208, §1; SL 1993, ch 50, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-9 - Auditor's record of warrants issued--Contents--Intra-agency and inter-agency transactions.

4-9-9. Auditor's record of warrants issued--Contents--Intra-agency and inter-agency transactions.
The state auditor shall keep a record of the number of each warrant issued, the amount thereof, the date of its issue, and the name of the person to whom issued, and the fund on which such warrant is drawn. Intra-agency and inter-agency billing for goods provided and services performed by state departments, agencies, and institutions shall be made on a noncash basis through the use of accounting entries.
Source:
SL 1862-3, ch 53, §7; PolC 1877, ch 7, §5; CL 1887, §72; RPolC 1903, §74; RC 1919, §5343; SDC 1939, §55.1301; SL 1969, ch 208, §2; SL 1993, ch 50, §3.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-10 - Apportionment of money due other public agencies--Warrant and notice of amount.

4-9-10. Apportionment of money due other public agencies--Warrant and notice of amount.
The apportionment of all money paid into the state treasury, any part of which is required by law to be paid to the several counties, to municipal corporations, or to Indian tribes, or any part of which is to be rebated in compliance with any intergovernmental agreement pursuant to chapter 1-24, shall be made by the auditor and treasurer. The auditor shall, and he is authorized to, draw his warrants on the state treasury for the amount found due each county, corporation, Indian tribe, or other public agency and forward the same to the treasurer of such county, corporation, Indian tribe, or other public agency, and at the same time send a written notice to the auditor of such county, corporation, Indian tribe, or other public agency stating the amount so apportioned.
Source:
SL 1891, ch 113, §9; RPolC 1903, §328; RC 1919, §6941; SDC 1939, §55.2313; SL 1974, ch 42.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-11 - Payment of warrants by treasurer--Cancellation, recording, and registration.

4-9-11. Payment of warrants by treasurer--Cancellation, recording, and registration.
The state treasurer shall pay warrants drawn by the state auditor in conformity with the provisions of this code, when there is money in the treasury appropriated for that purpose. After a warrant is paid he shall cause it to be indelibly canceled by perforating or stamping it with the word "paid." He shall keep a record of the number of the warrant, its date, amount, the name of the payee, the date of payment, the name of the person to whom paid, and the amount of interest, if any, paid thereon. If a warrant is presented to the state treasurer for payment and there are no funds in the treasury appropriated for that purpose, he shall cause the same to be registered as provided by this code.
Source:
SL 1862-3, ch 52, §§5 to 7; PolC 1877, ch 8, §§5 to 7; CL 1887, §§88 to 90; RPolC 1903, §§88 to 90; RC 1919, §§5355 to 5357; SDC 1939, §55.1404; SL 1951, ch 264; SL 1973, ch 35; SL 1993, ch 50, §5.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-12 - Treasurer not to purchase warrants at discount nor to receive fees.

4-9-12. Treasurer not to purchase warrants at discount nor to receive fees.
The state treasurer shall in no case purchase or receive any warrant payable at the state treasury, or any audited account, at a less value than is expressed therein; nor shall he receive any fee or reward, aside from his annual salary, for transacting any business connected with the duties of his office.
Source:
SL 1862-3, ch 52, §10; PolC 1877, ch 8, §10; CL 1887, §93; RPolC 1903, §95; RC 1919, §5362; SDC 1939, §55.1408.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-13 - Treasurer's warrant register--Items shown.

4-9-13. Treasurer's warrant register--Items shown.
The state treasurer shall provide himself with and keep a warrant register, which register shall show in a column arranged for that purpose the number, date, and amount of each warrant presented, the particular fund upon which the same is drawn, the date of presentation, the name and address of the person in whose name the same is registered, the date of payment when made, the amount of interest, and the total amount paid thereon, with the date when notice to the person in whose name such warrant is registered is mailed as hereinafter provided.
Source:
SL 1874-5, ch 74, §2; PolC 1877, ch 50, §2; CL 1887, §1672; RPolC 1903, §2252; SL 1913, ch 359; RC 1919, §6974; SDC 1939, §55.2501.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-14 - Registration and endorsement of warrants not paid for want of funds.

4-9-14. Registration and endorsement of warrants not paid for want of funds.
Whenever any warrant shall be presented to any such treasurer for payment and there shall be no funds in the treasury appropriated for that purpose, the treasurer shall enter such warrant in his warrant register for payment, in the order of presentation; and upon each warrant so registered, he shall endorse the registry number, date of registration and the words "not paid for want of funds," and sign such endorsement; provided however that nothing in this chapter shall be construed to require the holder of any warrant to register the same.
Source:
SL 1874-5, ch 74, §3; PolC 1877, ch 50, §3; CL 1887, §1673; SL 1893, ch 57, §1; RPolC 1903, §2253; RC 1919, §6975; SDC 1939, §55.2501.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-15 - Interest on warrants not paid for want of funds.

4-9-15. Interest on warrants not paid for want of funds.
All state warrants shall draw interest after presentation for payment at the office of the state treasurer and endorsement by that officer as "not paid for want of funds," at a rate to be negotiated by the parties.
Source:
RPolC 1903, §2247; SL 1909, ch 120; RC 1919, §6970; SDC 1939, §55.2503; SL 1983, ch 28, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-16 - Order of payment of warrants--Notice of sufficiency of funds to holders of registered warrants.

4-9-16. Order of payment of warrants--Notice of sufficiency of funds to holders of registered warrants.
All warrants upon the state treasurer shall be paid out of the fund on which they were drawn in the order of their presentation.
All registered state warrants shall be paid in the order of their registration, and it shall be the duty of every such treasurer, as soon as money sufficient for the payment of such warrants is received to the credit of the particular fund upon which the same are drawn, to immediately notify, by mail, the persons in whose names the same are drawn or, if he shall receive written notice from some other person that he is the holder of any such warrant, then the treasurer shall notify such other person; and thereupon interest upon such warrants shall cease and the treasurer shall pay and cancel such warrants upon presentation thereof.
Source:
SL 1874-5, ch 74, §§1, 4; PolC 1877, ch 50, §§1, 4; CL 1887, §§1671, 1674; SL 1895, ch 186, §1; RPolC 1903, §§2251, 2254; SL 1913, ch 359; RC 1919, §§6973, 6976; SDC 1939, §55.2502.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-17 - Termination of funds in treasury--Retention of money to pay outstanding liabilities and warrants--Transfer of remaining balance after 180 days.

4-9-17. Termination of funds in treasury--Retention of money to pay outstanding liabilities and warrants--Transfer of remaining balance after 180 days.
If a fund other than the general fund becomes nonexistent or is transferred to another fund by an act of the Legislature or by directive of any state department or institution, the commissioner of finance and management shall retain sufficient money within the fund to pay all outstanding liabilities and all outstanding warrants drawn against the fund until the warrants expire one hundred eighty days after their issuance. The commissioner of finance and management shall transfer any balance remaining in the fund after the expiration period to the fund if the original fund was previously transferred or to the general fund if no other fund was designated.
Source:
SL 1953, ch 291, §2; SDC Supp 1960, §55.2507; SL 1970, ch 31, §1; SL 1978, ch 39, §1; SL 1984, ch 30, §3; SL 1988, ch 47, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-18 - Cancellation of unclaimed warrants held by auditor.

4-9-18. Cancellation of unclaimed warrants held by auditor.
The state auditor may cancel all state warrants remaining unclaimed in his office after the expiration of one hundred eighty days from the date of the issue thereof.
Source:
SL 1913, ch 360; RC 1919, §6887; SDC 1939, §55.2506; SL 1970, ch 31, §2; SL 1985, ch 33, §1; SL 1988, ch 47, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 09 - Disbursement Of Funds › Section 4-9-19 - Period allowed for presentation of warrants to treasurer.

4-9-19. Period allowed for presentation of warrants to treasurer.
No warrant issued by the state auditor at any time before or after July 1, 1988, may be paid by the state treasurer unless such warrant shall be presented to the state treasurer within one hundred eighty days of the date on which the warrant was issued.
Source:
SL 1941, ch 327, §1; SL 1953, ch 291, §1; SDC Supp 1960, §55.2507; SL 1970, ch 31, §3; SL 1988, ch 47, §3.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 11 - Post-Audit Of Accounts › Section 4-11-7.1 - School district audit by private auditing firm.

4-11-7.1. School district audit by private auditing firm.
A school district shall have financial and compliance audits performed at least every two years. The audits shall be performed in accordance with generally accepted government auditing standards. The audits may be done by the Department of Legislative Audit or by a private auditing firm authorized by law to audit the financial records of school districts.
Source:
SL 1995, ch 28, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 11 - Post-Audit Of Accounts › Section 4-11-7.2 - Publication of school district audit results.

4-11-7.2. Publication of school district audit results.
Not less than ten days after the date of filing the audit reports, the Department of Legislative Audit or the private auditing firm, whichever performed the audit, shall publish for two issues in each of the official papers of the school district a brief statement of the fact that the audit was made, where the audit may be found on file for public inspection, and a brief recital of the substantial items of error, irregularity, or loss which were discovered, but with enough detail so that the public is informed of the important findings of the audit. The Department of Legislative Audit or the private auditing firm, whichever made the audit, shall furnish a copy of the report of the audit to the person designated by the school board to receive the report. The designated person shall furnish a copy of the report of the audit to each member of the school board. The expense of the publication shall be paid at the legal rate by the school district.
Source:
SL 1995, ch 28, §2; SL 2018, ch 44, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 11 - Post-Audit Of Accounts › Section 4-11-8 - Period of transactions covered by audit--Exceptions.

4-11-8. Period of transactions covered by audit--Exceptions.
No examination or audit of the books and accounts of a public corporation shall extend back more than six years from the date such examination is commenced, unless by request of the governing body thereof or upon petition of not less than ten percent of the taxpayers thereof as shown by the last assessment roll, or in case of the state upon order of the Governor.
Source:
SL 1943, ch 258, §5; SDC Supp 1960, §55.2905.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 11 - Post-Audit Of Accounts › Section 4-11-9 - Reports of audits--Place of filing.

4-11-9. Reports of audits--Place of filing.
The auditor-general shall make detailed reports of the result of any audits or investigations made by the Department of Legislative Audit within sixty days after such audits or investigations have been completed. The auditor-general shall file reports of state agencies with the Governor and the respective state agency. The auditor-general shall file reports of political subdivisions with the respective governing board and finance director.
Source:
SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1974, ch 55, §7; SL 1995, ch 29.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 11 - Post-Audit Of Accounts › Section 4-11-10 - Contents of audit reports.

4-11-10. Contents of audit reports.
The reports made under §4-11-9 shall contain financial statements presented in accordance with generally accepted accounting principles or other accepted methods of reporting of such subdivision, department, commission, agency, or institution, and such other general information as may be deemed necessary by the auditor or required by such subdivision, department, commission, agency, or institution.
Source:
SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1985, ch 34, §4.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 11 - Post-Audit Of Accounts › Section 4-11-11 - Filing of audit reports--Open to public inspection.

4-11-11. Filing of audit reports--Open to public inspection.
The auditor-general shall at all times keep on file in his office the original copy and such additional copies as may be deemed necessary of any report of investigations, audits, or examinations made by his department or any private audit under the provisions of this chapter. All of the reports shall at all times be open to public inspection ten days after date of filing in any of the public offices.
Source:
SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1985, ch 34, §5.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 11 - Post-Audit Of Accounts › Section 4-11-12 - Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.

4-11-12. Publication of notice of county, municipal and school district audit reports--Contents and expense of notice.
Not less than ten days after the date of filing the reports on audit in any public office the auditor-general shall cause to be published for two issues in each of the official papers of any municipality, school district or county, the audit of which has been completed, a brief statement of the fact that he has made the audit and where the same may be found on file for public inspection and also a brief recital of the substantial items of error, irregularity, or loss which he has discovered but with sufficient detail so that the public may be informed of the important findings of the audit. Expense of such publication is to be paid at legal rate by the said municipality, school district, or county. Any county, city, or school district who receives an independent audit shall make the audit report available on the entity's website.
Source:
SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9; SL 1971, ch 26; SL 1992, ch 60, §2; SL 2018, ch 44, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 11 - Post-Audit Of Accounts › Section 4-11-13 - Copies of audit reports received in evidence.

4-11-13. Copies of audit reports received in evidence.
A copy of any record or report in the office of the Department of Legislative Audit, certified to by the auditor-general under his seal and attested by the secretary of state with the great seal of the state affixed thereto, shall be received in evidence in all courts of this state with the same effect as the original thereof and without further authentication.
Source:
SL 1943, ch 258, §8; SDC Supp 1960, §55.2908; SL 1965, ch 244; SL 1966, ch 165, §9.