Section 7-11-17 - Examination of treasurer's books by county commissioners--Settlement andcertification of accounts. - South Dakota Statutes

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; and at the regular meetings of the board in January and July of each year and at such other times as it may direct, he shall settle with it his accounts as treasurer.
He shall exhibit for that purpose all of his books, accounts, and money, and all vouchers relating to the same to be audited and allowed, which vouchers shall be retained by the board as evidence of his settlement and if found correct, the account shall be so certified; if not, he shall be liable on his 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.