The state auditor may not issue a warrant for the payment of any expense paid out by any department officer or employee of the state until the department officer or employee has presented to the state auditor an itemized invoice and account of the expenses, the authenticity of which must be duly verified under oath. The claims or vouchers must be filed in, or made available electronically to, the Office of the State Auditor, together with all receipts from the person to whom the payments were made, provided that a receipt is required only upon a rule passed by the state auditor pursuant to chapter 1-26.

Source: SL 1899, ch 135 , § 1; RPolC 1903, § 76; SL 1909, ch 189 ; SL 1917, ch 281 , § 55; SL 1917, ch 366 ; RC 1919, § 5345; SDC 1939, § 55.1302; SL 1951, ch 263 ; SL 1970, ch 24 ; SL 1975, ch 10 , § 2; SL 2026, ch 3 , § 9.