STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

December 4, 1974

Curtis W. Hanks
State's Attorney
Perkins County
Bison, South Dakota 57620

OFFICIAL OPINION NO. 74-51

Method of bookkeeping and accounting to be employed by county auditors and treasurers

Dear Mr. Hanks:

You have requested an opinion on the following:

It seems that there is a considerable amount of confusion among the various county auditors concerning the method of bookkeeping and accounting that they are to employ. This confusion stems from the March 18 news release of the President of the South Dakota County Officials Association concerning the Governor's veto of House Bill 830, and the Auditor General's letter of March 28 to all county auditors and treasurers advising them of his interpretation of the law concerning bookkeeping and accounting and the veto of House Bill 830.

Would you be in a position to render an unofficial opinion at this time to clear up the matter in order that the auditors will know what method they should be using?

SDCL 4-11-6 (as amended) reads:

The department of audits and accounts shall prepare and distribute an accounting manual for political subdivisions and their agencies and update such manuals annually ... (emphasis added).

SDCL 7-10-2 reads:

The county auditor is required to keep duplicates of the treasurer's cashbook and ledger and make all entries therein in the manner and form required of the county treasurer and the method of bookkeeping and accounting shall be uniform throughout the state, subject to the supervision and approval of the auditor-general (emphasis added).

SDCL 7-11-12 reads:

The county treasurer shall keep complete and accurate accounts of all amounts received and disbursed by him showing when, from whom, and on what account each amount is received, and when, to whom, and on what account each amount is disbursed, in such books and according to such forms as shall be approved by the auditor-general .... (emphasis added).

It is apparent from the above statutory cites that the Legislature intended the Auditor General to establish a uniform accounting system. The Auditor General has been doing so over the past three years and the system will be a required one beginning in calendar year 1975. It is the form and content of such records that is under the control of the Auditor General. House Bill 830 would have removed duplication of some records and signatures but did not go to the form and content, nor to the Auditor General's control, of such form and content.

It is my opinion that with the veto of House Bill 830, the method of accounting for county auditors and treasurers remains the same as it was, i.e., as prescribed by the Auditor General, that is, the uniform accounting system. Also, however, by present law and because of the veto of House Bill 830, there will continue to be duplication of records by the county auditors and treasurers and it will be necessary to follow the appropriate statutes as to separate accounts and specific functions (see, for example, SDCL 7-11 for county treasurers), but that does not affect the established-by-statute control by the Auditor General of the form and content of the records, as established in SDCL 7-11-12 and 7-10-2.

Respectfully submitted,

Kermit A. Sande
Attorney General

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