Accounting records maintained--Destruction

The county auditor is required to keep and maintain such accounting records as set forth in the accounting manual prescribed by the auditor - general. However, the county auditor may destroy any record which the records destruction board, acting pursuant to § 1-27-19 , declares to have no further administrative, legal, fiscal, research, or historical value. Source: SL 1897, ch 28 , § 93; RPolC 1903, § 2156; RC 1919, § 5946; SDC 1939, § 12.0902; SL 1975, ch 76 , § 2; SL 1981, ch 45 , § 3.