§ 54-44-01 — Responsibility of the office of management and budget

The office of management and budget is to be a central authority, vested with the control
and supervision of the fiscal administration of the executive branch of the government, and is
directly responsible to the governor. The office of the state auditor has the primary responsibility
of conducting a true independent postaudit of all the executive departments and agencies. The
responsibility of collecting additional taxes is consolidated and vested in the office of the state
tax commissioner.
This chapter must be liberally construed in a manner which will implement this section.