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South Dakota Senate Bill SB60

South Dakota 2025 Regular Session

South Dakota Senate Bill SB60 Compare Versions

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1-25.313.25 100th Legislative Session 60
1+25.313.24 100th Legislative Session 60
22
33
44 2025 South Dakota Legislature
55 Senate Bill 60
6-ENROLLED
7-
8-AN ACT
9-
10-
11-ENTITLED An Act to expand the access and investigatory authority of the state
12-auditor.
13-BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
14-Section 1. That a NEW SECTION be added to chapter 1-9:
15-The state auditor shall employ a qualified individual with experience in accounting
16-and auditing to monitor the state accounting system. The state auditor is entitled to access
17-all digital and onsite accounts, books, records, reports, and vouchers, of every agency,
18-pertaining to financial receipt and expenditure transactions of the state, in accordance
19-with § 4-4-3 and chapter 4-9, as necessary for purposes of investigating transactions and
20-identifying improper governmental conduct, and ensuring that effective internal financial
21-controls are in place and maintained.
22-The state auditor shall report any improper government conduct, crime, fraud,
23-misappropriation, or misfeasance to the auditor general and the attorney general.
24-For purposes of this section, access does not include the ability to alter any digital
25-or onsite account, book, record, report, or voucher.
26-For purposes of this section, "agency" means each association, authority, board,
27-including the Board of Regents and the South Dakota Board of Technical Education,
28-commission, committee, council, department, division, office, officer, task force, or other
29-agent of the state vested with the authority t o exercise any portion of the state's
30-sovereignty. "Agency" does not include a political subdivision as defined in § 1-25-12.
31-Section 2. That § 4-7-15 be AMENDED:
32-4-7-15. The Bureau of Finance and Management, at the direction and under the
33-control of the Governor, and subject to the provisions of this chapter, shall develop
34-financial policies and plans as the basis for budget recommendations to the Legislature,
35-and prepare detailed documents in accordance with the financial policies and plans for 25.313.25 2 60
36-SB60 ENROLLED
37-presentation to the Legislature. The bureau shall make its records and information
38-available at all times to the Legislature, its designees, and to the state auditor. 25.313.25 3 60
39-SB60 ENROLLED
40-An Act to expand the access and investigatory authority of the state auditor.
41-
42-
43-
44-
45-I certify that the attached Act originated in
46-the:
47-
48-Senate as Bill No. 60
49-
50-
51-
52-Secretary of the Senate
53-
54-
55-
56-
57-President of the Senate
58-
59-Attest:
60-
61-
62-
63-
64-Secretary of the Senate
65-
66-
67-
68-
69-Speaker of the House
70-
71-Attest:
6+SENATE ENGROSSED
727
738
749
7510
7611
77-Chief Clerk
12+Introduced by: The Chair of the Committee on Judiciary at the request of the Attorney General
7813
79-
80-
81-Senate Bill No. 60
82-File No. ____
83-Chapter No. ______
84-
85-
86-
87-Received at this Executive Office
88-this _____ day of _____________,
89-
90-2025 at ____________M.
91-
92-
93-
94-By
95-for the Governor
96-
97-
98-The attached Act is hereby
99-approved this ________ day of
100-______________, A.D., 2025
101-
102-
103-
104-
105-
106-Governor
107-
108-STATE OF SOUTH DAKOTA ,
109-ss.
110-Office of the Secretary of State
111-
112-
113-Filed ____________, 2025
114- at _________ o'clock __M.
115-
116-
117-
118-
119-
120-Secretary of State
121-
122-
123-
124-By
125-Asst. Secretary of State
126-
127-
14+ Underscores indicate new language.
15+ Overstrikes indicate deleted language.
16+An Act to expand the access and investigatory authority of the state auditor. 1
17+BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
18+Section 1. That a NEW SECTION be added to chapter 1-9: 3
19+The state auditor shall employ a qualified individual with experience in accounting 4
20+and auditing to monitor the state accounting system. The state auditor is entitled to access 5
21+all digital and onsite accounts, books, records, reports, and vouchers, of every agency, 6
22+pertaining to financial receipt and expenditure transactions of the state, in accordance 7
23+with § 4-4-3 and chapter 4-9, as necessary for purposes of investigating transactions and 8
24+identifying improper governmental conduct, and ensuring that effective internal financial 9
25+controls are in place and maintained. 10
26+The state auditor shall report any improper government conduct, crime, fraud, 11
27+misappropriation, or misfeasance to the auditor general and the attorney general. 12
28+For purposes of this section, access does not include the ability to alter any digital 13
29+or onsite account, book, record, report, or voucher. 14
30+For purposes of this section, "agency" means each association, authority, board, 15
31+including the Board of Regents and the South Dakota Board of Technical Education, 16
32+commission, committee, council, department, division, office, officer, task force, or other 17
33+agent of the state vested with the authority to exercise any portion of the state's 18
34+sovereignty. "Agency" does not include a political subdivision as defined § 1-25-12. 19
35+Section 2. That § 4-7-15 be AMENDED: 20
36+4-7-15. The Bureau of Finance and Management, at the direction and under the 21
37+control of the Governor, and subject to the provisions of this chapter, shall develop 22
38+financial policies and plans as the basis for budget recommendations to the Legislature, 23
39+and prepare detailed documents in accordance with such the financial policies and plans 24
40+for presentation to the Legislature. The Bureau of Finance and Management bureau shall 25 25.313.24 2 60
41+ Underscores indicate new language.
42+ Overstrikes indicate deleted language.
43+make its records and information available at all times to the Legislature and, its 1
44+designees, and to the state auditor. 2