Section 9-14-21 - Auditing and adjustment by appointed financial official--Miscellaneous records andduties--Destruction of records. - South Dakota Statutes

9-14-21. Auditing and adjustment by appointed financial official--Miscellaneous records and duties--Destruction of records. The appointed financial official shall examine all reports, books, papers, vouchers, and accounts of the treasurer; audit and adjust all claims and demands against the municipality before they are allowed by the governing body; keep a record of the official's acts and doings; keep a book in which the official shall enter all contracts, with an index thereto, which book shall be open to the inspection of all parties interested; and perform such other duties as may be required by ordinance, resolution, or direction of the governing body. However, the appointed financial official may destroy any record which the Records Destruction Board, acting pursuant to § 1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.

Source: PolC 1877, ch 24, § 40; CL 1887, § 1065; SL 1890, ch 37, art VII, § 3; RPolC 1903, §§ 1246, 1454; SL 1913, ch 119, § 67; RC 1919, §§ 6285, 6287; SDC 1939, § 45.1119; SL 1959, ch 268; SL 1981, ch 45, § 10; SL 1995, ch 45, § 8.