Title 4 — PUBLIC FISCAL ADMINISTRATION
16 chapters · 326 sections in this title.
SDCL § 4-10-1 State treasurer's accounts of receipts and disbursements
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The state treasurer shall keep an accurate account of the receipts and disbursements of the treasury. Source: SL 18 62-3 , 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.
SDCL § 4-10-11 Failure by public officer to publish financial statement--Petty offense--Salary forfeiture--Removal from office
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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 gui…
SDCL § 4-10-12 SDCL 4-10-12
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Repealed by SL 1976, ch 158 , § 39-6 .
SDCL § 4-10-2 Legislative inspection of treasurer's records
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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 18 62-3 , ch 52, § 9; PolC 1877, ch 8, § 9; CL 1…
SDCL § 4-10-3 Accounts kept by state budgetary accounting system
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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 …
SDCL § 4-10-4 Monthly reconciliation--Accounting system and bank account records--State treasurer access
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At the beginning of each month, the Bureau of Finance and Management shall: (1) Reconcile the state accounting system balances with the state treasurer's state bank account records; and (2) Provide the state treasurer electronic access to the reconciliation as soon as it is compl…
SDCL § 4-10-5 Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers
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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 a…
SDCL § 4-10-6 Budgetary accounting report access to state auditor--System review and recommendations
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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 audit…
SDCL § 4-10-7 Records and vouchers kept by auditor
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The state auditor shall maintain physical or electronic access to: (1) Records of all public accounts and other documents that are by law made returnable to the auditor's office; and (2) Any other vouchers relative to the business of the office. Source: SL 1862-3, ch 53 , § 8; Po…
SDCL § 4-10-8 Photography and reproduction of auditor's files--Destruction of documents reproduced--Destruction of old warrants without reproduction--Official records
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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 l…
SDCL § 4-10-9 Legislative inspection of auditor's records
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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 18 62-3 , ch 53, § 11; PolC 1877, ch 7, § 9; CL 1887, § 76; RPolC 1903, § 80; RC 1919, § 5348; S…
SDCL 4-9-20
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Source: 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.