§ 16-59-20 Audit of expeditures. The pre-audit of all expenditures under authority of the board by the statecontroller provided for in § 35-6-1 shall be purely ministerial, concernedonly with the legality of the expenditure and the availability of the funds,and in no event shall the state controller interpose his or her judgmentregarding the wisdom or expediency of any item or items of expenditure.