Home/South Dakota/Statutes/Title 4: PUBLIC FISCAL ADMINISTRATION/Ch. 4-3: REVENUES AND RECEIPTS/§ 4-3-5
South Dakota Statutes

§ 4-3-5 — Designation of depositories for current receipts--Accessibility of account to auditor

South Dakota·Title 4 PUBLIC FISCAL ADMINISTRATION·Ch. 4-3 REVENUES AND RECEIPTS
Each officer or employee shall designate in writing, to be filed in the officer's or employee's office, the bank or banks in which are deposited the current receipts of the office or department. Any account showing any such deposit is an official account and shall be accessible to the inspection of the auditor - general at any time during banking hours.

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South Dakota § 4-3-5 (Designation of depositories for current receipts--Accessibility of account to auditor) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SDC 1939, § 55.2303; SL 2002, ch 25, § 2.

Nearby Sections

15
§ 4-1-1
Composition of State Board of Finance--Quorum--Chairman and secretary.
§ 4-1-2
Record of proceedings open to public--Meetings of board.
§ 4-1-3
Repealed by SL 1984, ch 30, § 65.
§ 4-1-4
Administrative direction and supervision by secretary of state--Independent functions retained by board.
§ 4-1-5
Disqualification of member of board--Selection of replacement.
§ 4-10-1
State treasurer's accounts of receipts and disbursements.
§ 4-10-10
State fiscal year.
§ 4-10-11
Failure by public officer to publish financial statement--Petty offense--Salary forfeiture--Removal from office.
§ 4-10-12
Repealed by SL 1976, ch 158, §
§ 4-10-2
Legislative inspection of treasurer's records.
§ 4-10-3
Accounts kept by state budgetary accounting system.
§ 4-10-4
Monthly reconciliation of accounting system balances with bank account records.
§ 4-10-5
Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.
§ 4-10-6
Budgetary accounting reports to state auditor--Review of system--Recommendations for change.
§ 4-10-7
Receipts, warrants, and documents kept by auditor.
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