Statewide County, SD History - Books .....Auditor, State 1925
************************************************
Copyright.  All rights reserved.
http://www.usgwarchives.net/copyright.htm
http://www.usgwarchives.net/sd/sdfiles.htm
************************************************
File contributed for use in USGenWeb Archives by:
Joy Fisher sdgenweb@yahoo.com October 13, 2007, 1:58 am

Book Title: Doane Robinson's Encyclopedia Of South Dakota

  Auditor, State. The auditor is the chief accounting officer of the State. All
State fiscal matters come directly under his administration and all State money
is paid out upon his warrant pursuant to a direct appropriation made by the
legislature. The auditing of accounts is a technical matter requiring the utmost
care at every step. When a voucher comes into the auditor's office it goes to
the desk of the receiving clerk, who first ascertains that it has been properly
approved. The law provides who shall approve the vouchers of each department and
no voucher can be passed until it has such approval; for instance all vouchers
of the insurance department must be approved by the governor. If properly
approved it is then stamped with the official receiving stamp of the auditor's
office. The receiving clerk then goes carefully over the document to ascertain
if it is properly verified and itemized and otherwise complies with the
technical requirements of the statutes and is accompanied by the necessary
receipts for money expended. It then goes to a second assistant who ascertains
if it is drawn upon the proper fund and if all of its computations are correct.
If drawn by one of the State institutions for supplies of any sort, a
requisition for the items in it must have previously been filed and it now goes
to the requisition clerk, who ascertains if all items in the voucher have been
properly requisitioned; it is now ready for the warrant clerk, who gives the
voucher a number identical with the serial number of the warrant. The warrant is
then drawn and goes to the auditor or his chief deputy, who signs and seals it.
From the warrant desk the voucher goes to the bookkeeper who ascertains first
that the credit is not overdrawn and then charges it up against the proper
account and passes it to the recording clerk, who copies its items in full for
printing in "the big black book," as the auditors report is called, in which any
citizen can scrutinize any expenditure made by the State. It is then filed in
numerical order in the vault. Every voucher ever paid by the State can be
examined there.

  Every employe is required to be alert to discover any defect and questions of
law arise daily that are resolved by the auditor or are referred to the attorney
general. During the fiscal year of 1924, about 90,000 warrants were drawn,
disbursing nearly $20,000,000. There are eight employees upon the staff,
including the auditor. The auditor :s charged with many ex-officio duties, the
most important of which is the collection of the gasoline tax, aggregating one
million dollars annually. He is a member of the State board of finance, the
State land board, of the capital commission and of the State budget board. 

  The auditors of Dakota Territory were:

Justus Townsend, 1862-4. 
I. T. Gore, 1864-6. 
John Morris, 1868-70. 
William Shriner, 1870-72. 
Thomas J. Sloan, 1872-74. 
A. Sheridan Jones, 1874-6. 
John Sands, 1876-8. 
E. A. Sherman, 1879-81. 
L. M. Purdy, 1881-2. 
George L. Ordway, 1883-5. 
Ernest W. Caldwell, 1885-6. 
James A. Ward, 1887-9. 
J. C. McManima, 1889.

  The Auditors of South Dakota have been:
L. C. Taylor, 1889-92. 
John E. Hipple, 1893-96. 
H. E. Mayhew, 1897-98. 
James D. Reeves, 1899-02. 
J. F. Halladay. 1903-06. 
John Hirning. 1907-10. 
Henry B. Anderson, 1911-14. 
James E. Handlin. 1915-18. 
Jay E. Reeves. 1919-22. 
Edward A. Jones, 1923-.

Code. 5342-52; Laws. 1919, chap. 319.


Additional Comments:

Extracted from:

DOANE ROBINSON'S
Encyclopedia of South Dakota
FIRST EDITION

Published by the Author
PIERRE
1925

COPYRIGHT BY DOANE ROBINSON. 1925

WILL A. BEACH PRINTING COMPANY
PRINTERS AND BINDERS
SIOUX FALLS


File at: http://files.usgwarchives.net/sd/state/history/1925/doanerob/auditors280gms.txt

This file has been created by a form at http://www.genrecords.org/sdfiles/

File size: 4.3 Kb