<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s355cdc4dd8fc4aabb7321ea7a815f788Normal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s355cdc4dd8fc4aabb7321ea7a815f788HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s355cdc4dd8fc4aabb7321ea7a815f788HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s355cdc4dd8fc4aabb7321ea7a815f788Normal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s355cdc4dd8fc4aabb7321ea7a815f788000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s355cdc4dd8fc4aabb7321ea7a815f788B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-10 - ACCOUNTS AND RECORDS"><meta property="og:description" content="SDLRC Codified Law 4-10 - ACCOUNTS AND RECORDS"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-10"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788Normal"><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=4-10" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10</span></a></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788Normal"><span class="s355cdc4dd8fc4aabb7321ea7a815f788HG4C">ACCOUNTS AND RECORDS</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788Normal-000000"><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788000001"> </span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-1" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-1</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    State treasurer's accounts of receipts and disbursements.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-2" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-2</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Legislative inspection of treasurer's records.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-3" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-3</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Accounts kept by state budgetary accounting system.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-4" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-4</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Monthly reconciliation--Accounting system and bank account records--State treasurer access.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-5" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-5</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-6" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-6</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Budgetary accounting report access to state auditor--System review and recommendations.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-7" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-7</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Records and vouchers kept by auditor.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-8" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-8</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Photography and reproduction of auditor's files--Discretion to destroy--Certified copies--Applicability.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-9" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-9</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Legislative inspection of auditor's records.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-10" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-10</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    State fiscal year.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-11" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-11</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Failure by public officer to publish financial statement--Petty offense--Salary forfeiture--Removal from office.</span></p><p dir="ltr" class="s355cdc4dd8fc4aabb7321ea7a815f788B"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-12" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">4-10-12</span></a><span xml:space="preserve" class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">    Repealed by SL 1976, ch 158, § </span><a href="https://sdlegislature.gov/Statutes?Statute=39-6" rel="noopener"><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">39-6</span></a><span class="s355cdc4dd8fc4aabb7321ea7a815f788DefaultParagraphFont">.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034025Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034025SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034025CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2034025Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034025DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034025000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034025SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034025SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2034025Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-10-1"><span class="s2034025SENU">4-10-1</span></a><span xml:space="preserve" class="s2034025SENU">. </span><span class="s2034025CL">State treasurer's accounts of receipts and disbursements.</span></p><p dir="ltr" class="s2034025Normal-000000"><span class="s2034025DefaultParagraphFont">The state treasurer shall keep an accurate account of the receipts and disbursements of the treasury.</span></p><p dir="ltr" class="s2034025Normal"><span xml:space="preserve" class="s2034025000001"> </span></p><p dir="ltr" class="s2034025Normal"><span class="s2034025SCL">Source:</span><span xml:space="preserve" class="s2034025SCL-000002"> SL 18</span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=62-3"><span class="s2034025SCL-000002">62-3</span></a><span class="s2034025SCL-000002">, 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.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034026Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034026SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034026CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2034026Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034026DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034026000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034026SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034026SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2034026Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-10-2"><span class="s2034026SENU">4-10-2</span></a><span xml:space="preserve" class="s2034026SENU">. </span><span class="s2034026CL">Legislative inspection of treasurer's records.</span></p><p dir="ltr" class="s2034026Normal-000000"><span class="s2034026DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2034026Normal"><span xml:space="preserve" class="s2034026000001"> </span></p><p dir="ltr" class="s2034026Normal"><span class="s2034026SCL">Source:</span><span xml:space="preserve" class="s2034026SCL-000002"> SL 18</span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=62-3"><span class="s2034026SCL-000002">62-3</span></a><span class="s2034026SCL-000002">, ch 52, § 9; PolC 1877, ch 8, § 9; CL 1887, § 92; RPolC 1903, § 94; RC 1919, § 5361; SDC 1939, § 55.1406.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034027Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034027SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034027CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2034027Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034027DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034027000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034027SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034027SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2034027Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-10-3"><span class="s2034027SENU">4-10-3</span></a><span xml:space="preserve" class="s2034027SENU">. </span><span class="s2034027CL">Accounts kept by state budgetary accounting system.</span></p><p dir="ltr" class="s2034027Normal-000000"><span class="s2034027DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2034027Normal"><span xml:space="preserve" class="s2034027000001"> </span></p><p dir="ltr" class="s2034027Normal"><span class="s2034027SCL">Source:</span><span xml:space="preserve" class="s2034027SCL-000002"> SL 1891, ch 113, § 11; RPolC 1903, § 330; RC 1919, § 6943; SDC 1939, § 55.2315; SL 1984, ch 30, § 74.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.seaf5cffbb8b34d908f356147320c18f1Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.seaf5cffbb8b34d908f356147320c18f1SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.seaf5cffbb8b34d908f356147320c18f1CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.seaf5cffbb8b34d908f356147320c18f1Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.seaf5cffbb8b34d908f356147320c18f1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.seaf5cffbb8b34d908f356147320c18f1StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.seaf5cffbb8b34d908f356147320c18f1000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.seaf5cffbb8b34d908f356147320c18f1NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.seaf5cffbb8b34d908f356147320c18f1DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.seaf5cffbb8b34d908f356147320c18f1SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-10-4 - Monthly reconciliation--Accounting system and bank account records--State treasurer access."><meta property="og:description" content="SDLRC Codified Law 4-10-4 - Monthly reconciliation--Accounting system and bank account records--State treasurer access."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-10-4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="seaf5cffbb8b34d908f356147320c18f1Normal"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-4" rel="noopener"><span class="seaf5cffbb8b34d908f356147320c18f1SENU">4-10-4</span></a><span xml:space="preserve" class="seaf5cffbb8b34d908f356147320c18f1SENU">. </span><span class="seaf5cffbb8b34d908f356147320c18f1CL">Monthly reconciliation--Accounting system and bank account records--State treasurer access.</span></p><p dir="ltr" class="seaf5cffbb8b34d908f356147320c18f1Statute"><span class="seaf5cffbb8b34d908f356147320c18f1DefaultParagraphFont">At the beginning of each month, the Bureau of Finance and Management shall:</span></p><p dir="ltr" class="seaf5cffbb8b34d908f356147320c18f1StatuteNumber1"><span class="seaf5cffbb8b34d908f356147320c18f1DefaultParagraphFont">(1)    Reconcile the state accounting system balances with the state treasurer's state bank account records; and</span></p><p dir="ltr" class="seaf5cffbb8b34d908f356147320c18f1StatuteNumber1"><span class="seaf5cffbb8b34d908f356147320c18f1DefaultParagraphFont">(2)    Provide the state treasurer electronic access to the reconciliation as soon as it is completed.</span></p><p dir="ltr" class="seaf5cffbb8b34d908f356147320c18f1Normal"><span xml:space="preserve" class="seaf5cffbb8b34d908f356147320c18f1000000"> </span></p><p dir="ltr" class="seaf5cffbb8b34d908f356147320c18f1NoIndent"><span xml:space="preserve" class="seaf5cffbb8b34d908f356147320c18f1DefaultParagraphFont-000001">Source: </span><span class="seaf5cffbb8b34d908f356147320c18f1SCL">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; SL 2026, ch 3, § 13.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034029Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034029SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034029CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2034029Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034029DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034029000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034029SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034029SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2034029Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-10-5"><span class="s2034029SENU">4-10-5</span></a><span xml:space="preserve" class="s2034029SENU">. </span><span class="s2034029CL">Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.</span></p><p dir="ltr" class="s2034029Normal-000000"><span class="s2034029DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2034029Normal"><span xml:space="preserve" class="s2034029000001"> </span></p><p dir="ltr" class="s2034029Normal"><span class="s2034029SCL">Source:</span><span xml:space="preserve" class="s2034029SCL-000002"> SL 1941, ch 317, § 1; SDC Supp 1960, § 55.1311.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s31dc3b4f961f4418986db990ba5f541aNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s31dc3b4f961f4418986db990ba5f541aSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s31dc3b4f961f4418986db990ba5f541aCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s31dc3b4f961f4418986db990ba5f541aStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s31dc3b4f961f4418986db990ba5f541aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s31dc3b4f961f4418986db990ba5f541a000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s31dc3b4f961f4418986db990ba5f541aNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s31dc3b4f961f4418986db990ba5f541aDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s31dc3b4f961f4418986db990ba5f541aSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-10-6 - Budgetary accounting report access to state auditor--System review and recommendations."><meta property="og:description" content="SDLRC Codified Law 4-10-6 - Budgetary accounting report access to state auditor--System review and recommendations."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-10-6"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s31dc3b4f961f4418986db990ba5f541aNormal"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-6" rel="noopener"><span class="s31dc3b4f961f4418986db990ba5f541aSENU">4-10-6</span></a><span xml:space="preserve" class="s31dc3b4f961f4418986db990ba5f541aSENU">. </span><span class="s31dc3b4f961f4418986db990ba5f541aCL">Budgetary accounting report access to state auditor--System review and recommendations.</span></p><p dir="ltr" class="s31dc3b4f961f4418986db990ba5f541aStatute"><span class="s31dc3b4f961f4418986db990ba5f541aDefaultParagraphFont">The Bureau of Finance and Management shall provide to the state auditor, in a timely manner upon request, electronic access to all budgetary accounting reports that the state auditor considers necessary to carry out the financial functions of the auditor's office. The state auditor shall review the budgetary accounting system and may make recommendations for changes in the system to the Governor.</span></p><p dir="ltr" class="s31dc3b4f961f4418986db990ba5f541aNormal"><span xml:space="preserve" class="s31dc3b4f961f4418986db990ba5f541a000000"> </span></p><p dir="ltr" class="s31dc3b4f961f4418986db990ba5f541aNoIndent"><span xml:space="preserve" class="s31dc3b4f961f4418986db990ba5f541aDefaultParagraphFont-000001">Source: </span><span class="s31dc3b4f961f4418986db990ba5f541aSCL">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; SL 2026, ch 3, § 14.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s366cd944d83e48e7a9d5e0c5d5c3fe81Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s366cd944d83e48e7a9d5e0c5d5c3fe81SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s366cd944d83e48e7a9d5e0c5d5c3fe81CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s366cd944d83e48e7a9d5e0c5d5c3fe81Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s366cd944d83e48e7a9d5e0c5d5c3fe81DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s366cd944d83e48e7a9d5e0c5d5c3fe81StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s366cd944d83e48e7a9d5e0c5d5c3fe81000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s366cd944d83e48e7a9d5e0c5d5c3fe81NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s366cd944d83e48e7a9d5e0c5d5c3fe81DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s366cd944d83e48e7a9d5e0c5d5c3fe81SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-10-7 - Records and vouchers kept by auditor."><meta property="og:description" content="SDLRC Codified Law 4-10-7 - Records and vouchers kept by auditor."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-10-7"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s366cd944d83e48e7a9d5e0c5d5c3fe81Normal"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-7" rel="noopener"><span class="s366cd944d83e48e7a9d5e0c5d5c3fe81SENU">4-10-7</span></a><span xml:space="preserve" class="s366cd944d83e48e7a9d5e0c5d5c3fe81SENU">. </span><span class="s366cd944d83e48e7a9d5e0c5d5c3fe81CL">Records and vouchers kept by auditor.</span></p><p dir="ltr" class="s366cd944d83e48e7a9d5e0c5d5c3fe81Statute"><span class="s366cd944d83e48e7a9d5e0c5d5c3fe81DefaultParagraphFont">The state auditor shall maintain physical or electronic access to:</span></p><p dir="ltr" class="s366cd944d83e48e7a9d5e0c5d5c3fe81StatuteNumber1"><span class="s366cd944d83e48e7a9d5e0c5d5c3fe81DefaultParagraphFont">(1)    Records of all public accounts and other documents that are by law made returnable to the auditor's office; and</span></p><p dir="ltr" class="s366cd944d83e48e7a9d5e0c5d5c3fe81StatuteNumber1"><span class="s366cd944d83e48e7a9d5e0c5d5c3fe81DefaultParagraphFont">(2)    Any other vouchers relative to the business of the office.</span></p><p dir="ltr" class="s366cd944d83e48e7a9d5e0c5d5c3fe81Normal"><span xml:space="preserve" class="s366cd944d83e48e7a9d5e0c5d5c3fe81000000"> </span></p><p dir="ltr" class="s366cd944d83e48e7a9d5e0c5d5c3fe81NoIndent"><span xml:space="preserve" class="s366cd944d83e48e7a9d5e0c5d5c3fe81DefaultParagraphFont-000001">Source: </span><span class="s366cd944d83e48e7a9d5e0c5d5c3fe81SCL">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; SL 2026, ch 3, § 15.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0300d8d5415745e2a008aba75d4b2256Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0300d8d5415745e2a008aba75d4b2256SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0300d8d5415745e2a008aba75d4b2256CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s0300d8d5415745e2a008aba75d4b2256Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s0300d8d5415745e2a008aba75d4b2256StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s0300d8d5415745e2a008aba75d4b2256StatuteNumber2 { margin-left: 1.25in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont-000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0300d8d5415745e2a008aba75d4b2256000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s0300d8d5415745e2a008aba75d4b2256NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0300d8d5415745e2a008aba75d4b2256SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-10-8 - Photography and reproduction of auditor's files--Discretion to destroy--Certified copies--Applicability."><meta property="og:description" content="SDLRC Codified Law 4-10-8 - Photography and reproduction of auditor's files--Discretion to destroy--Certified copies--Applicability."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-10-8"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256Normal"><a href="https://sdlegislature.gov/Statutes?Statute=4-10-8" rel="noopener"><span class="s0300d8d5415745e2a008aba75d4b2256SENU">4-10-8</span></a><span xml:space="preserve" class="s0300d8d5415745e2a008aba75d4b2256SENU">. </span><span class="s0300d8d5415745e2a008aba75d4b2256CL">Photography and reproduction of auditor's files--Discretion to destroy--Certified copies--Applicability.</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256Statute"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">Except as otherwise provided in this section, the state auditor has discretion to destroy, without further approval or authorization from the records destruction board, any:</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256StatuteNumber1"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">(1)    Warrant that has been microfilmed, as soon as the microfilm copy is verified as:</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256StatuteNumber2"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">(a)    An accurate and complete copy of the original;</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256StatuteNumber2"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">(b)    Clearly legible with viewing instruments; and</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256StatuteNumber2"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">(c)    Capable of being enlarged to produce either a positive or negative copy of the approximate size of the original;</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256StatuteNumber1"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">(2)    Microfilm or electronic copies that are at least fifteen years old and have been audited by the auditor</span><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont-000000">-</span><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">general; and</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256StatuteNumber1"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">(3)    Voucher, together with any supporting receipts, that is at least seven years old and has been audited by the auditor</span><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont-000000">-</span><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">general.</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256Statute"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">A certified copy of a microfilmed or electronic record is an official record of the state auditor for any purpose and may be used as evidence in any administrative agency or court.</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256Statute"><span xml:space="preserve" class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">Nothing in this section affects the provisions of §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=4-9-19" rel="noopener"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">4-9-19</span></a><span xml:space="preserve" class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=4-9-20" rel="noopener"><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">4-9-20</span></a><span class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont">.</span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256Normal"><span xml:space="preserve" class="s0300d8d5415745e2a008aba75d4b2256000001"> </span></p><p dir="ltr" class="s0300d8d5415745e2a008aba75d4b2256NoIndent"><span xml:space="preserve" class="s0300d8d5415745e2a008aba75d4b2256DefaultParagraphFont-000002">Source: </span><span class="s0300d8d5415745e2a008aba75d4b2256SCL">SDC 1939, § 55.1307 as added by SL 1963, ch 304; SL 1967, ch 251; SL 1975, ch 46; SL 1986, ch 48; SL 2026, ch 3, § 16.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034033Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034033SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034033CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2034033Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034033DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034033000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034033SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034033SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2034033Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-10-9"><span class="s2034033SENU">4-10-9</span></a><span xml:space="preserve" class="s2034033SENU">. </span><span class="s2034033CL">Legislative inspection of auditor's records.</span></p><p dir="ltr" class="s2034033Normal-000000"><span class="s2034033DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2034033Normal"><span xml:space="preserve" class="s2034033000001"> </span></p><p dir="ltr" class="s2034033Normal"><span class="s2034033SCL">Source:</span><span xml:space="preserve" class="s2034033SCL-000002"> SL 18</span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=62-3"><span class="s2034033SCL-000002">62-3</span></a><span class="s2034033SCL-000002">, ch 53, § 11; PolC 1877, ch 7, § 9; CL 1887, § 76; RPolC 1903, § 80; RC 1919, § 5348; SDC 1939, § 55.1308.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034034Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034034SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034034CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2034034Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034034DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034034000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034034SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034034SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2034034Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-10-10"><span class="s2034034SENU">4-10-10</span></a><span xml:space="preserve" class="s2034034SENU">. </span><span class="s2034034CL">State fiscal year.</span></p><p dir="ltr" class="s2034034Normal-000000"><span class="s2034034DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2034034Normal"><span xml:space="preserve" class="s2034034000001"> </span></p><p dir="ltr" class="s2034034Normal"><span class="s2034034SCL">Source:</span><span xml:space="preserve" class="s2034034SCL-000002"> SL 1891, ch 70, § 1; RPolC 1903, § 309; RC 1919, § 6958; SDC 1939, § 55.2010; SL 1971, ch 24.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034035Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034035SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034035CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2034035Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034035DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2034035Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034035000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2034035SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034035SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2034035Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-10-11"><span class="s2034035SENU">4-10-11</span></a><span xml:space="preserve" class="s2034035SENU">. </span><span class="s2034035CL">Failure by public officer to publish financial statement--Petty offense--Salary forfeiture--Removal from office.</span></p><p dir="ltr" class="s2034035Normal-000000"><span class="s2034035DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2034035Normal-000001"><span class="s2034035DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2034035Normal"><span xml:space="preserve" class="s2034035000002"> </span></p><p dir="ltr" class="s2034035Normal"><span class="s2034035SCL">Source:</span><span xml:space="preserve" class="s2034035SCL-000003"> SL 1951, ch 251, §§ 1, 2; SDC Supp 1960, § 48.0709; SL 1980, ch 24, § 63.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-10 - ACCOUNTS AND RECORDS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2034036Normal { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2034036SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2034036CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2034036Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-10-12"><span class="s2034036SENU">4-10-12</span></a><span xml:space="preserve" class="s2034036SENU">. </span><span xml:space="preserve" class="s2034036CL">Repealed by SL 1976, ch 158, § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=39-6"><span class="s2034036CL">39-6</span></a><span class="s2034036CL">.</span></p></div></body></html>