S.D. Codified Laws § 4-10-7 (2026)
Records and vouchers kept by auditor.
SL 1862-3, ch 53 , § 8; PolC 1877, ch 7, § 6; CL 1887, § 73; RPolC 1903, § 75; SL 1917, ch 347 ; RC 1919, § 5344; SDC 1939, § 55.1307; SL 1963, ch 304 ; SL 1967, ch 251 ; SL 1993, ch 50 , § 8; SL 2026, ch 3 , § 15.
The state auditor shall maintain physical or electronic access to:
- (1) Records of all public accounts and other documents that are by law made returnable to the auditor's office; and
- (2) Any other vouchers relative to the business of the office.
Source: SL 1862-3, ch 53 , § 8; PolC 1877, ch 7, § 6; CL 1887, § 73; RPolC 1903, § 75; SL 1917, ch 347 ; RC 1919, § 5344; SDC 1939, § 55.1307; SL 1963, ch 304 ; SL 1967, ch 251 ; SL 1993, ch 50 , § 8; SL 2026, ch 3 , § 15.