7-11-17. Examination of treasurer's books by county commissioners--Settlement and certification of accounts.
The books, accounts, and vouchers of the county treasurer and all money, warrants, or orders remaining in the treasury shall at all times be subject to the inspection and examination of the board of county commissioners, including the regular meetings of the board in January and July of each year and at any other times as the board directs. The treasurer shall settle with the board the accounts kept by the treasurer.
The treasurer shall exhibit for that purpose all books, accounts, and money, and all vouchers relating to the same to be audited. The vouchers shall be retained by the board as evidence of the treasurer's settlement and if found correct, the account shall be so certified. If it is found incorrect, the treasurer is liable on the bond.
Source: SL 1868-9, ch 25, §§80, 91; PolC 1877, ch 21, §95; CL 1887, §639; RPolC 1903, §876; RC 1919, §5932; SDC 1939, §12.0817; SL 2016, ch 44, §18.
Structure South Dakota Codified Laws
Section 7-11-1 - Treasurer as collector of taxes--Office at county seat_Receipt of county money.
Section 7-11-2 - Premium on treasurer's bond.
Section 7-11-4 - Collection of taxes--Maintenance of delinquent taxpayer list.
Section 7-11-4.1 - Immunity from personal liability for bad checks--Conditions.
Section 7-11-4.2 - Bad check--Collection procedure--Removal as asset.
Section 7-11-5 - Accounting and payment of money into treasury.
Section 7-11-6 - Warrants of county auditor required for disbursements by treasurer.
Section 7-11-9 - Duplicate receipts for miscellaneous collections.
Section 7-11-12 - Accounting records maintained--Destruction.
Section 7-11-14 - Collection fees not deducted from taxes received.
Section 7-11-16 - Failure to collect or account for fees as theft.
Section 7-11-18 - Action against treasurer and sureties on failure to settle or pay over money.
Section 7-11-19 - Profiting from use of county funds as theft--Liability on official bond.