Except as otherwise provided in this section, the state auditor has discretion to destroy, without further approval or authorization from the records destruction board, any:
(1) Warrant that has been microfilmed, as soon as the microfilm copy is verified as:
- (a) An accurate and complete copy of the original;
- (b) Clearly legible with viewing instruments; and
- (c) Capable of being enlarged to produce either a positive or negative copy of the approximate size of the original;
- (2) Microfilm or electronic copies that are at least fifteen years old and have been audited by the auditor-general; and
- (3) Voucher, together with any supporting receipts, that is at least seven years old and has been audited by the auditor-general. A certified copy of a microfilmed or electronic record is an official record of the state auditor for any purpose and may be used as evidence in any administrative agency or court. Nothing in this section affects the provisions of §§ 4-9-19 and 4-9-20.
Source: SDC 1939, § 55.1307 as added by SL 1963, ch 304 ; SL 1967, ch 251 ; SL 1975, ch 46 ; SL 1986, ch 48 ; SL 2026, ch 3 , § 16.