This bill aims to enhance the authority and access of the state auditor in South Dakota by mandating the employment of a qualified individual with experience in accounting and auditing to oversee the state accounting system. The state auditor will have the right to access all digital and onsite accounts, books, records, reports, and vouchers from every state agency related to financial transactions. This access is intended for the purpose of investigating transactions, identifying improper governmental conduct, and ensuring the maintenance of effective internal financial controls. The auditor is also required to report any findings of improper conduct, crime, fraud, misappropriation, or misfeasance to both the auditor general and the attorney general.

Additionally, the bill amends existing law to clarify that the Bureau of Finance and Management, under the direction of the Governor, must develop financial policies and plans for budget recommendations and ensure that its records and information are always accessible to the Legislature and the state auditor. The amendment emphasizes the importance of transparency and accountability in financial management within state agencies.

Statutes affected:
Introduced, 01/10/2025: 4-7-15, 4-7-18
Senate State Affairs Engrossed, 01/27/2025: 4-7-15, 4-7-18
Senate Engrossed, 02/06/2025: 4-7-15
Enrolled, 03/03/2025: 4-7-15