South Dakota Statutes

§ 7-10-2 — Accounting records maintained--Destruction.

South Dakota·Title 7 COUNTIES·Ch. 7-10 COUNTY AUDITOR
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.

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Legislative History

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.

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