TITLE 4
PUBLIC FISCAL ADMINISTRATION
Chapter
01 State Board Of Finance
02 Department Of Legislative Audit
03 Revenues And Receipts
04 State Public Fund Structure
05 Custody And Investment Of State Funds
06 Depositories Of Public Funds
06A Insurance Of Public Deposits
07 Preparation And Adoption Of State Budget
07A Zero Based Budgets [Repealed]
08 Authority For State Expenditures
08A Interim Transfers And Appropriations
08B Coordination Of Federally Aided Programs
09 Disbursement Of Funds
10 Accounts And Records
11 Post-Audit Of Accounts
12 State Bonds [Repealed]
4-1-1
Composition of State Board of Finance--Quorum--Chairman and secretary.
4-1-2
Record of proceedings open to public--Meetings of board.
4-1-3
Repealed.
4-1-4
Administrative direction and supervision by secretary of state--Independent functions
retained by board.
4-1-5
Disqualification of member of board--Selection of replacement.
4-2-1
Department continued--Seal.
4-2-2
Qualifications and appointment of auditor-general--Term--Vacancies.
4-2-3
Oath and bond of auditor-general--Responsibility to Legislature--Scope of
responsibility.
4-2-4
Salary of auditor-general.
4-2-5
Removal of auditor-general from office.
4-2-6
Employment of personnel for department--Traveling expenses.
4-2-7
Employment of additional personnel for follow-up services.
4-2-8
Executive Board of Legislative Research Council to direct activities.
4-2-9
Access to books and property for investigations--Space and equipment.
4-2-10
Subpoena and examination of witnesses in investigations--Expenses and per diem of
witnesses.
4-2-11
Failure to permit access or obey subpoena--Punishment as contempt.
4-2-12
Repealed.
4-2-13
Taxing districts not annually audited required to file annual report--Townships
excepted
.
4-2-14
Districts filing annual report may be audited.
4-2-15
Publication of notice of certain entities' failure to submit timely audit report.
4-2-16
Penalty for failure to submit timely audit report--Waiver of penalty for good cause.
4-2-17
Timely audit.
4-3-1
Fees may be required in advance.
4-3-2
Salaried officers to pay fees into treasury.
4-3-3
Receipts to be given for state funds--Distribution of copies--Additional
requirements for uniform accounting system.
4-3-4
Repealed.
4-3-4.1
Uncollectible accounts--Removal from records--Evidence retained.
4-3-4.2
Remission of receipts by state officer or employee to state treasury--Accountability.
4-3-5
Designation of depositories for current receipts--Accessibility of account to
auditor-general.
4-3-6
Repealed.
4-3-6.1, 4-3-6.2. Repealed.
4-3-7
Repealed.
4-3-8
Repealed.
4-3-9
Failure of state officer or employee to pay receipts into treasury as theft.
4-3-10
False statement or other violation by state officer or employee receiving public
funds as misdemeanor.
4-3-11
Repealed.
4-3-12
Repealed.
4-3-12.1
Remittance of county collections for state--Time--Procedure.
4-3-13
Repealed.
4-3-14
Interest on delinquencies in county payments to state.
4-3-15
Repealed.
4-3-16
Repealed.
4-3-17
Receipt by treasurer of federal payments for rent or in lieu of taxes.
4-3-18
Remittance of federal payments to counties--Distribution to taxing subdivisions.
4-3-19
Misappropriation or refusal to pay over state funds received as theft.
4-3-20
Other violations as misdemeanors.
4-3-21
State revenue anticipation warrants authorized--Maximum amount--Terms of sale.
4-3-22
Maturity date for revenue anticipation warrants--Interest provisions.
4-3-23
Application of revenue from anticipation warrants--Appropriation of collections
to payment of warrants.
4-3-24
Interest payments on revenue anticipation warrants.
4-3-25
Increase of public debt not authorized.
4-3-26
Destruction of unusable revenue stamps.
4-3-27
Credit card or electronic payment for purchases or transactions--Establishment of
policies.
4-3-28
State and political subdivisions permitted to accept credit or debit cards or
electronic payments--Fee--Promulgation of rules.
4-3-29
State of South Dakota endowment fund--Administration by South Dakota
Community Foundation.
CHAPTER 4-4
STATE PUBLIC FUND STRUCTURE
4-4-1 Purpose of chapter.
4-4-2 State public funds defined.
4-4-3 Public funds maintained in state treasury--Local bank accounts as official accounts--Signatories--Statements required of agencies holding state funds in local bank.
4-4-3.1 Local drug buy accounts.
4-4-4 Governmental accounting systems to comport with generally accepted accounting principles.
4-4-4.1 Repealed by SL 2001, ch 23, § 2.
4-4-4.2 Repealed by SL 1986, ch 41.
4-4-4.3 Securities operating fund and insurance operating fund established--Permitted expenditures.
4-4-4.4 Transfer of excess funds at end of fiscal quarter.
4-4-4.5 Boiler inspection fund established--Permitted expenditures.
4-4-4.6 Transfer of excess funds at end of fiscal year.
4-4-5 Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.
4-4-6 Annual financial statements.
4-4-7 Deposit of indirect cost reimbursements from the federal government--Exemption.
4-4-8 Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption.
CHAPTER 4-5
CUSTODY AND INVESTMENT OF STATE FUNDS
4-5-1 State treasurer not to profit from use of funds--Felony--Civil liability.
4-5-2 Incidental funds established for state institutions--Initial warrant.
4-5-3 Purposes for which institution incidental funds may be used.
4-5-4 Accounting for disbursements and reimbursement of institution incidental funds.
4-5-4.1 Limitation of warrants on institutions' funds--Diversion of other funds prohibited--Proration of income.
4-5-4.2 Repealed by SL 1985, ch 33, § 35.
4-5-5 Investment of political subdivision funds--Funds subject to provisions.
4-5-6 Investment in securities of or guaranteed by United States, repurchase agreements, or shares of registered investment companies.
4-5-6.1 Investment of public funds not needed for current operating expenses--Conditions.
4-5-6.2 Investment in direct obligations of county, municipality, or school district or in bonds issued by state authority.
4-5-7 Superseded.
4-5-8 Investment policies for local funds determined by governing board.
4-5-9 Custody or deposit of investments--Exception--Credit of interest earned.
4-5-10 Application for redemption of securities.
4-5-11 Supplemental authority for investment of public funds.
4-5-12 State Investment Council continued.
4-5-12.1 Regulations and reports provided to state treasurer.
4-5-13 Appointment and terms of investment council members.
4-5-14 Council members--Qualifications--Restrictions.
4-5-14.1 Exceptions to § 4-5-14.
4-5-15 Repealed by SL 1971, ch 23, § 2.
4-5-16 Removal of council member from office--Filling of vacancies.
4-5-17 Election of chairman.
4-5-18 Division of investment continued--Immediate supervision.
4-5-18.1 Repealed by SL 1974, ch 38, § 4.
4-5-19 Appointment of state investment officer--Removal--Qualifications.
4-5-20 Investment officer to devote full time--Salary.
4-5-21 State employees' blanket bond coverage--Premium.
4-5-22 Annual budget for division--Appointment of employees.
4-5-23 Public funds to be invested by investment officer--Functions transferred--Agreements with risk-sharing entities.
4-5-24 Omitted.
4-5-25 Monthly reports to investment officer of state transactions.
4-5-26 Classes of investments approved.
4-5-27 Prudent-person standard required in investments.
4-5-28 Policy regulations and restrictions formulated by council.
4-5-29 Investment officer authorized to make transactions--Duty to protect state interests.
4-5-29.1 Health care trust fund--Investment officer to calculate amount eligible for distribution--Transfer to state general fund.
4-5-29.2 Education enhancement trust fund--Calculation of amount eligible for distribution--Transfer to general fund--Postsecondary scholarship grant programs.
4-5-29.3 Indemnity provision--Authorization.
4-5-30 Pooling of cash accounts--Certification by Appropriations Committee--Prorating of income--Transfer of money to investment council expense account.
4-5-30.1 4-5-30.1. Repealed by SL 2015, ch 37, § 1, eff. Mar. 13, 2015.
4-5-31 Physical custody of securities purchased--Deposit with fiscal agent.
4-5-32 Monthly report to investment council--Contents--Public inspection.
4-5-33 Meetings of investment council--Access to records--Inspection and review.
4-5-34 Proceedings to collect principal or interest on investments--Refunding of securities held.
4-5-35 Post-audit of investment transactions--Annual report of auditor-general.
4-5-36 Reports to Legislature by investment council.
4-5-37 Conflicts with other laws.
4-5-38 Severability of provisions.
4-5-39 Short title.
4-5-40 Agreement to purchase general obligation funding bonds--Certification and approval required--Bonds to bear interest, mature, etc.
4-5-41 School district eligibility--Determination and certification.
4-5-42 Prudent investment defined--Liability.
4-5-43 Obligation to purchase--Enforceability.
4-5-44 Cost of participation.
4-5-45 4-5-45, 4-5-46. Repealed by SL 2015, ch 39, §§ 3, 4.
4-5-47 Investment of trust fund containing proceeds from sale of state cement enterprises.
4-5-48 Definition of terms related to investments in companies liable under Iran Sanctions Act.
4-5-49 Identification of holdings in scrutinized companies.
4-5-50 List of scrutinized companies.
4-5-51 Updating scrutinized companies list.
4-5-52 Procedures with respect to companies on scrutinized companies list.
4-5-53 Divestiture of securities in companies with scrutinized business operations.
4-5-54 Acquisition of securities in companies with scrutinized business operations prohibited.
4-5-55 Exemption from divestiture requirements.
4-5-56 Inapplicability to certain investments.
4-5-57 Indirect holdings in actively managed investment funds.
4-5-58 Report to Legislative Research Council Executive Board.
4-5-59 Circumstances under which §§ 4-5-48 to 4-5-60, inclusive, become inoperative.
4-5-60 Construction with other state law.
4-6-1
Repealed.
4-6-2
Depository not disqualified by interest of public officer or employee.
4-6-3 to 4-6-13. Repealed.
4-6-14
Repealed.
4-6-15
Repealed.
4-6-16
Active depositories for collection of instruments--Interest paid.
4-6-17 to 4-6-19. Repealed.
4-6-20, 4-6-21. Repealed.
4-6-22
Accounting by treasurer for interest earned--Apportionment of interest to special
funds.
4-6-23
Depository's monthly statement of deposits, disbursements and interest--Affidavit
denying bribery--False statement as perjury.
4-6-24
Failure of treasurer to perform duty as misdemeanor.
4-6-25
Repealed.
4-6-26
Borrowing on daily basis for management of state deposits--Repayment.
CHAPTER 4-6A
INSURANCE OF PUBLIC DEPOSITS
4-6A-1 Definitions.
4-6A-2 Public deposit protection commission established--Function.
4-6A-3 Segregation of collateral by public depository--Value--Deposit and designation--Letters of credit and surety bonds.
4-6A-4 Valuation of collateral--Substitution of securities.
4-6A-5 Income from collateral.
4-6A-6 Information required of depository--Disqualification on failure to provide information.
4-6A-7 Reports of public deposits and segregated collateral--False statement as perjury.
4-6A-8 Treasurer not liable for loss from authorized deposits.
4-6A-9 Public deposits protected by chapter.
4-6A-10 Payment to public officers after loss determined--Procedures.
4-6A-11 Ascertainment of public deposits and insurance when depository restrained or taken in possession--Certification to public depositors.
4-6A-12 Depositors' statements of deposits to commission.
4-6A-13 Losses in depositories--Assessment against public depositories.
4-6A-14 Payment of assessments by depositories--Liquidation of collateral on failure to pay.
4-6A-15 Reimbursement of public depositors from proceeds of assessments.
4-6A-16 Actions for protection or settlement of claims.
4-6A-17 Fixing date of loss.
4-6A-18 Repealed by SL 1986, ch 44, § 12.
4-6A-19 Subrogation of commission to depositors' claims--Apportionment of amounts recovered--Refund of assessments--Expenses of liquidation.
4-6A-20 Rules of commission.
4-6A-21 Citation of chapter.
CHAPTER 4-7
PREPARATION AND ADOPTION OF STATE BUDGET
4-7-1 Definitions.
4-7-1.1 Definitions.
4-7-2 Bureau within Department of Executive Management--Purpose.
4-7-2.1 Transferred to § 4-7-2.
4-7-3 General budgetary powers of Governor.
4-7-4 Qualifications of commissioner--Salary.
4-7-5 Employment of personnel for bureau--Expenses of personnel--Equipment and supplies--Office space.
4-7-6 Assistance to bureau by other state officers.
4-7-7 Annual budget estimates submitted by budget units--Contents and approval--Copies to Legislative Research Council.
4-7-7.1 Plan of goals and activities submitted with budget request.
4-7-7.2 Informational budgets required.
4-7-7.3 Annual budget statements required by Governor.
4-7-8 Governor's review and investigation of budget estimates.
4-7-9 Preparation and submission of budget report to Legislature.
4-7-10 Contents of annual budget report.
4-7-10.1 Salaries of specified officials included in budget.
4-7-10.2 Repeal of statutes establishing salaries of appointed officials.
4-7-10.3 Repealed by SL 1981, ch 30, § 4.
4-7-10.4 Budgeting and appropriations for compensation and expenses of members of state boards and councils and management, policy making or advisory bodies.
4-7-10.5 Repeal of statutory allowances for boards, councils, and advisory bodies.
4-7-10.6 Repealed by SL 2012, ch 33, §§ 1, 2.
4-7-11 Transferred to § 4-7-9.
4-7-12 Access of Governor-elect to budget report in process--Supplementary budget message by incoming Governor.
4-7-13 Legislative adoption of financial plan for each year.
4-7-13.1 Full-time equivalent appropriations separated in financial plan.
4-7-14 Transferred to § 4-7-7.3.
4-7-15 Development of policies and plan--Detailed documents--Information available to Legislature.
4-7-16 Analysis of proposed legislation by bureau.
4-7-17 Assistance to Legislature provided by bureau.
4-7-18 Coordination of procedures to carry out legislative policies.
4-7-19 Long-term capital improvements budget.
4-7-20 Operational improvements and economies--Automatic data processing systems.
4-7-21 Transferred to § 1-14-12.1.
4-7-21.1 Omitted.
4-7-22 Transferred to §§ 1-14-12.2 to 1-14-12.5.
4-7-25 Other duties of bureau.
4-7-25.1 Budgetary accounting service agency--Administration--Purpose.
4-7-25.2 Budgetary accounting fund.
4-7-25.3 Budgetary accounting service agency--Financing.
4-7-25.4 Fees for budgetary accounting services.
4-7-26 Rules and regulations.
4-7-27 Short title of chapter.
4-7-28 Salaries established by agencies controlled by Governor--Approval of Governor required.
4-7-29 Exemption of Board of Regents from salary approval requirement.
4-7-30 4-7-30. Repealed by SL 2006, ch 2, § 14.
4-7-31 Budget reserve fund established.
4-7-32 Transfer of unobligated cash to budget reserve fund--Legislative action required for reserve fund expenditures.
4-7-33 Repealed by SL 1994, ch 43, § 4.
4-7-35 Repealed by SL 1999, ch 21, §§ 1 to 4.
4-7-39 Transfer of unobligated cash to general revenue replacement fund.
4-7-40 Condition statements--Requests by legislative committee or chair.
4-7-41 Condition statement defined--Condition statement forms.
4-7-42 4-7-42 to 4-7-44. Repealed by SL 2018, ch 10, §§ 4 to 6.
4-7-45 General revenue replacement fund established.
4-7-46 Maximum debt through South Dakota Building Authority and vocational education program of South Dakota Health and Educational Facilities Authority.
4-7-47 Total annual debt service payments of South Dakota Building Authority and vocational education program of South Dakota Health and Educational Facilities Authority.
4-7-48 Plan outlining current debt policies, financial analysis, and metrics.
4-7-49 Long-term financial plan.
4-7-50 Capital expenditure plan.
4-7-51 Publication of financial plans.
4-7-52 Submission of zero based budget on request of Joint Committee on Appropriations.
CHAPTER 4-8
AUTHORITY FOR STATE EXPENDITURES
4-8-1 Expenditures to be authorized by appropriations based on budget.
4-8-2 Payments and obligations to be authorized by law--Liability to state for unauthorized payments.
4-8-3 Expenses in excess of appropriations prohibited--Misdemeanor.
4-8-4 Statutory direction of act without providing funds--Funds appropriated for specific purpose not to be used for another purpose--Misdemeanor.
4-8-5 Repealed by SL 1980, ch 24, § 59.
4-8-6 Repealed by SL 1983, ch 29, § 1.
4-8-7 Anticipation of appropriations in extreme emergency.
4-8-8 Repealed by SL 1983, ch 29, §§ 2, 3.
4-8-10 Apportionment of interest from dedicated institutional funds.
4-8-11 Repealed by SL 1983, ch 29, § 5.
4-8-12 Disbursement of institutional funds.
4-8-13 Expenditure of anticipated institutional fund income.
4-8-14 Anticipation of revenue by borrowing from other funds.
4-8-14.1 Issuance of warrants on funds borrowed in anticipation of revenue.
4-8-15 Restoration of fund from which loan made--Treasurer's books to show status of funds.
4-8-16 Repealed by SL 1971, ch 5, § 7.
4-8-17 Acceptance and disbursement of federal funds.
4-8-17.1 Budget and appropriation required for expenditures by Department of Transportation and Aeronautics Commission.
4-8-18 Capitol communications systems internal service fund--Apportionment of expenses.
4-8-19 Reversion of unencumbered appropriations at end of year--Period of availability of encumbered amounts.
4-8-19.1 Carry forward of funds received through American Recovery and Reinvestment Act or FAA Air Transportation Modernization and Safety Improvement Act.
4-8-19.2 Expired on June 30, 2012.
4-8-20 Payment of claims contracted in one year from subsequent year's funds.
4-8-21 Reversion of unencumbered special appropriations after four years--Period of availability of encumbered amounts.
4-8-21.1 Lapse of bonding authorization after four years unless necessary to complete project contracted in writing--Exceptions.
4-8-22 Period of availability of maintenance and repair appropriations--Reversion--Availability of encumbered amounts.
4-8-23 4-8-23. Repealed by SL 2010, ch 28, § 1.
4-8-24 Unauthorized payment or obligation as misdemeanor--Revenue anticipation warrants and school fund distribution excepted.
4-8-25 Retention of appropriation balance to pay outstanding liabilities of terminated budget unit--Reversion to general fund after one year.
4-8-26 Appropriation of money deposited in treasury in trust or requiring refund.
4-8-27 Promulgation of rules for temporary draw of money between funds.
4-8-28 Submission of independent projections by Bureau of Finance and Management and Legislative Research Council--Proposals for eliminating shortfall.
CHAPTER 4-8A
INTERIM TRANSFERS AND APPROPRIATIONS
4-8A-1 Definition of terms.
4-8A-2 Special interim committee created--Approval and removal of members.
4-8A-3 Powers and duties of special committee.
4-8A-4 Meetings of special committee--Quorum.
4-8A-5 Classification and coding of general appropriation amounts.
4-8A-6 Use of general appropriation amounts for specific purposes only--Auditor to issue warrants.
4-8A-7 Allocation of general appropriations to Bureau of Human Resources and Administration or institutions--Transfer documents--Adjustment of records.
4-8A-8 Transfers of general appropriations between programs, departments, and bureaus--Record of transfers.
4-8A-9 Contingency fund requests--Governor's recommendation to special committee.
4-8A-10 Notice to special committee members of request for contingency funds.
4-8A-11 Vote of committee required for release of contingency funds--Change in Governor's recommended amount--Transfer of funds.
4-8A-12 Transfer of contingency funds.
4-8A-13 Repealed by SL 1999, ch 97, § 3.
4-8A-14 Expired on June 30, 2016, pursuant to SL 2009, ch 23, § 3, as amended by SL 2011, ch 27, § 3 .
4-8A-15 4-8A-15. Repealed by SL 2011, ch 27, § 2, eff. June 28, 2011.
4-8A-16 Submission of independent projections by Bureau of Finance and Management and Legislative Research Council--Proposals for eliminating shortfall.
4-8A-17 Legislative priority pilot program contingency fund created.
4-8B-1
Repealed.
4-8B-2
Repealed.
4-8B-3
Repealed.
4-8B-4 to 4-8B-9. Repealed.
4-8B-10
Review by special committee before expenditure--Bureau of Finance and
Management to make changes--Joint rules.
4-8B-10.1
Full-time equivalent positions included in review--Approval of position level.
4-8B-11, 4-8B-12. Repealed.
4-9-1
Auditor's warrant required for payments.
4-9-1.1
Rules for issuing warrants.
4-9-2
Accounts and claims presented to auditor for examination and adjustments--Institutional payrolls.
4-9-3
Administration of oaths and certification of accounts by auditor.
4-9-4
Declaration in lieu of verification or oath--False statement as perjury.
4-9-5
False instrument to obtain public funds as theft.
4-9-6
Notice to attorney general and state's attorney of false affidavits to obtain money
from treasury.
4-9-7
Refusal by auditor to issue improper warrant--Appeal to courts.
4-9-8
Issuance of warrants by auditor--Contents--Record of warrants.
4-9-9
Auditor's record of warrants issued--Contents--Intra-agency and inter-agency
transactions.
4-9-10
Apportionment of money due other public agencies--Warrant and notice of amount.
4-9-11
Payment of warrants by treasurer--Cancellation, recording, and registration.
4-9-12
Treasurer not to purchase warrants at discount nor to receive fees.
4-9-13
Treasurer's warrant register--Items shown.
4-9-14
Registration and endorsement of warrants not paid for want of funds.
4-9-15
Interest on warrants not paid for want of funds.
4-9-16
Order of payment of warrants--Notice of sufficiency of funds to holders of registered
warrants.
4-9-17
Termination of funds in treasury--Retention of money to pay outstanding liabilities
and warrants--Transfer of remaining balance after 180 days.
4-9-18
Cancellation of unclaimed warrants held by auditor.
4-9-19
Period allowed for presentation of warrants to treasurer.
4-9-20
Cancellation of warrants not presented for payment--Record.
4-9-21
Replacement of lost and destroyed warrants and checks authorized.
4-9-22
Application and affidavit for replacement of lost or destroyed warrant or check.
4-9-23
Addition of identifying information to application for replacement warrant or check.
4-9-24
Stop order on lost or destroyed warrant or check--Issuance of replacement.
4-9-25
State and political subdivisions relieved from liability on issuance of replacement
warrant or check.
4-9-26
Discretion in issuance of duplicate warrant or check.
4-9-27
Cancellation of replacement warrant or check if not presented in time.
4-9-28
Payment of warrants not presented in time--Fund or account charged.
4-10-1
State treasurer's accounts of receipts and disbursements.
4-10-2
Legislative inspection of treasurer's records.
4-10-3
Accounts kept by state budgetary accounting system.
4-10-4
Monthly reconciliation of accounting system balances with bank account records.
4-10-5
Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.
4-10-6
Budgetary accounting reports to state auditor--Review of system--Recommendations
for change.
4-10-7
Receipts, warrants, and documents kept by auditor.
4-10-8
Photography and reproduction of auditor's files--Destruction of documents
reproduced--Destruction of old warrants without reproduction--Official records.
4-10-9
Legislative inspection of auditor's records.
4-10-10
State fiscal year.
4-10-11
Failure by public officer to publish financial statement--Petty offense--Salary
forfeiture--Removal from office.
4-10-12
Repealed.
4-11-1
Repealed.
4-11-2
Annual audit of state accounts--Scope.
4-11-2.1
Charitable or nonprofit corporations to comply with certain audit requirements.
4-11-3
Special audit of state accounts on Governor's order--Report of audit.
4-11-4
Audit of municipal and county records--Frequency of examination--Federal
guidelines--Annual report in lieu of audit.
4-11-4.1
Internal control review for certain municipalities.
4-11-5
Special audit of local accounts on request by governing body or taxpayers--Cost of
examination.
4-11-6
Accounting manual for counties, municipalities, school districts, and their agencies.
4-11-7
Audit by private accountant--Acceptance in lieu of required audit.
4-11-7.1
School district audit by private auditing firm.
4-11-7.2
Publication of school district audit results.
4-11-8
Period of transactions covered by audit--Exceptions.
4-11-9
Reports of audits--Place of filing.
4-11-10
Contents of audit reports.
4-11-11
Filing of audit reports--Open to public inspection.
4-11-12
Publication of notice of county, municipal and school district audit reports--Contents
and expense of notice.
4-11-13
Copies of audit reports received in evidence.
4-11-14
Civil action to recover misappropriated funds disclosed by audit report.
4-11-15
Notice to attorney general of civil actions--Compromise of actions.
4-11-16
Attorney general to oversee or institute civil actions--Criminal prosecutions not
affected.
4-11-17
Attorney general to assist and supervise prosecutions.
4-11-18
Costs of audits charged to state agencies and local bodies--Computation--Witness
fees and expenses--Collection of claims.
4-11-19
Deposit and crediting of reimbursed amounts.
4-11-20
Audit of vouchers, claims, and accounts of Department of Legislative Audit.
4-11-21
Confidential identity of person supplying information to department.
