4-10-5. Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.
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.
Source: SL 1941, ch 317, §1; SDC Supp 1960, §55.1311.
Structure South Dakota Codified Laws
Title 4 - Public Fiscal Administration
Chapter 10 - Accounts And Records
Section 4-10-1 - State treasurer's accounts of receipts and disbursements.
Section 4-10-2 - Legislative inspection of treasurer's records.
Section 4-10-3 - Accounts kept by state budgetary accounting system.
Section 4-10-4 - Monthly reconciliation of accounting system balances with bank account records.
Section 4-10-5 - Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.
Section 4-10-7 - Receipts, warrants, and documents kept by auditor.
Section 4-10-9 - Legislative inspection of auditor's records.