7-10-3. Monthly verification of treasurer's accounts--Report to county commissioners--Contents.
The county auditor shall at the close of each calendar month list all cash and cash items held by the county treasurer and verify the balances in the depositories. The county auditor shall report to the board of county commissioners at each regular meeting the bank balances, the total amount of actual cash, the total amount of checks and drafts which have been in the treasurer's possession not exceeding three days. The county auditor shall also submit an itemized report of all cash items, checks, and drafts which have been in the treasurer's possession over three days. This report shall be made a part of the county commissioners' proceedings.
Source: SL 1887, ch 10, §5; CL 1887, §650; RPolC 1903, §886; SL 1913, ch 206; SL 1917, ch 235; RC 1919, §5945; SL 1931, ch 116; SDC 1939, §12.0903; SL 2016, ch 44, §9.
Structure South Dakota Codified Laws
Section 7-10-1 - Auditor as clerk of county commissioners--Preservation and destruction of records.
Section 7-10-2 - Accounting records maintained--Destruction.
Section 7-10-4 - Financial reports--Time for preparation and publication--Filing of publication.
Section 7-10-5 - General duties relating to elections.
Section 7-10-6 - Call of special election when county commissioners fail to call.
Section 7-10-9 - Action against auditor and sureties for misconduct or omission of duty.