South Dakota § 4-10-5 Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.

South Dakota Statutes

§ 4-10-5 — Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.

South Dakota § 4-10-5

Title 4PUBLIC FISCAL ADMINISTRATION

Ch. 4-10ACCOUNTS AND RECORDS

This text of South Dakota § 4-10-5 (Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 4-10-5 (2026).

Text

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.

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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 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.