ARSD Article 03:05 — FISCAL EXAMINATION AND AUDITS

STATE AUDITOR STATE AUDITOR

Chapter 03:05:01

ARSD 03:05:01:01 Definitions

As used in this article:

(1) "Employee" means any individual working for the executive branch of South Dakota state government. In addition, any individuals who by statute are made subject to these rules are considered employees under these rules;

(2) "Agency official" means an individual who has been authorized by statute or specifically designated by the agency to sign for agency documents;

(3) "Signature" means an original handwritten or electronic signature as defined in SDCL chapter 53-12;

(4) "Payroll warrant" means a warrant that pays the salary or wages of an employee;

(5) "Replacement warrant" means another warrant corresponding in all essentials to the first warrant;

(6) "Direct route" means a usually traveled route measured by standard map miles;

(7) "Indirect route" means a route that includes visited points not listed in standard map mileage, such as project sites and locations;

(8) "Standard map mileage" means mileage listed on the current official South Dakota state highway map published by the state Department of Transportation;

(9) "Capital city area" means the city of Pierre, South Dakota and an area extending five miles beyond the municipal boundaries;

(10) "In-state travel" means all official state travel within the state;

(11) "Out-of-state travel" means all official state travel outside of the state;

(12) "Indirect travel" means travel going to or returning from official state business that is by a route that would not be used by a reasonable person going directly to or returning directly from the official business;

(13) "Bona fide lodging receipt" means an actual and genuine receipt printed and issued by the individual hotel or motel;

(14) "Vendor" means a person or company who sells;

(15) "Warrant" means a legal instrument of payment.

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984; 48 SDR 54, effective November 15, 2021.
• General Authority: SDCL 3-9-8, 4-9-1.1.
• Law Implemented: SDCL 4-9-1, 4-9-2.

ARSD 03:05:01:02 Repealed

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984; 15 SDR 43, repealed September 18, 1988.

ARSD 03:05:01:03 Authorization by agency officer required

The authorization signature of the agency official is required on every voucher. The date of signature shall be included.

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 4-9-2, 4-9-7, 10-1-9.

ARSD 03:05:01:04 Acceptable signatures

All perjury statements and authorizations require either an original handwritten signature or an electronic signature that is attached using a security procedure capable of verifying the act of the person signing the statement or authorization.

History

• Source: 2 SDR 23, effective September 29, 1975; 48 SDR 54, effective November 15, 2021.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8, 4-9-2, 4-9-3, 4-9-4, 53-12-13, 53-12-16, 53-12-21.

ARSD 03:05:01:05 Declaratory rules

Any interested person may petition the state auditor, in writing, for the issuance of a declaratory ruling as to the applicability of any statutory provision or of any rule or order of the state auditor. An original of such petition shall be filed with the office of the secretary of state in Pierre, South Dakota, and shall state the factual situation and the statute, rule or order, to which the situation applies, together with a statement of the grounds in support of, and in opposition to, the petitioner's position.

Upon the filing of such petition, the state auditor shall consider the same promptly and may thereupon either grant or deny the petition in whole or in part; prompt notice shall be given the petitioner of the denial accompanied by a simple statement of the grounds unless the denial be self-explanatory.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 1-26-15.

Chapter 03:05:02

ARSD 03:05:02:01 Payroll authorization

All payroll authorizations shall be signed by the authorized personnel from each agency. The authorized personnel are those who have been certified by the constitutional officers or department heads and whose signatures are on file in the state auditor's office.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-8-6, 4-9-1.1.

ARSD 03:05:02:02 Payroll correction

The payroll correction form designated for that purpose is required for all corrections, additions, or deletions from the original payroll authorization.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-8-6, 4-9-1.1.

Chapter 03:05:03

ARSD 03:05:03:01 Lodging receipt required

An employee traveling on state business who is away from his home station for one or more nights, shall have a bona fide lodging receipt. Hotel or motel receipts shall be the original receipt or that receipt which each specific hotel or motel regularly gives to a customer. Such receipts shall indicate that they are paid. When the receipt is not a regular folio type, such receipt shall carry the signature of the hotel or motel owner or clerk.

History

• Source: SL 1975, ch 16, § 1; transferred from § 5:01:03:05, 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984.
• General Authority: SDCL 3-9-8, 4-9-1.1.
• Law Implemented: SDCL 3-9-2, 3-9-8, 4-9-1.1.

ARSD 03:05:03:02 Conference, seminar, or workshop attendance

In addition to other requirements for filing travel vouchers, those persons attending conferences, seminars, or workshops shall attach to their voucher:

(1) A copy of the program or official letter which give the dates and location of the conference, seminar or workshop;

(2) A receipt for any registration fee paid.

History

• Source: SL 1975, ch 16, § 1; transferred from § 5:01:03:17, 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8, 4-9-1.1.

ARSD 03:05:03:03 Individual claims required

Each claimant shall submit a personal and individual claim for his or her travel expenses. One claimant's travel expenses shall not be a part of another individual's claim.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8, 4-9-1.1.

ARSD 03:05:03:03.01 Voucher submission timing

A claim for travel expenses must be received by the state auditor within 60 days after the last day of travel. If this timeline is not met, written documentation on a form provided by the state auditor must be submitted by the claimant stating the reason for the delay in submitting the claim prior to determination by state auditor on allowance of the claim. The form must be signed by the head of a state agency, bureau, or any other unit or organization of state government; constitutional officer; or elected official of the office from which the claimant is seeking reimbursement. If the claimant is a department secretary or bureau commissioner, the form must be signed by the Governor.

History

• Source: 40 SDR 197, effective May 27, 2014.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8, 4-9-1.1.

ARSD 03:05:03:04 Out-of-state authorization required

Every out-of-state travel voucher of every employee shall be supported by a copy of a travel authorization signed by the Governor or his designee. If a travel authorization has been filed or attached to a previous voucher, reference thereto shall be deemed sufficient to meet the requirements of this rule.

History

• Source: SL 1975, ch 16, § 1; transferred from § 5:01:03:06, 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-4, 3-9-8.

ARSD 03:05:03:05 Repealed

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, repealed October 18, 1984.

ARSD 03:05:03:06 Charter justification required

Justification for charter flights shall accompany the voucher.

Cross-Reference: Charter airplane rates, § 5:01:02:08.

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 54, effective October 23, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8.

ARSD 03:05:03:07 Required documentation for nonstate employee travel

All claims presented for nonstate employee travel shall include receipts, except for meals. The perjury signature and approval signature shall be executed.

History

• Source: SL 1975, ch 16, § 1; transferred from § 5:01:02:21, 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8.

ARSD 03:05:03:08 No payment for lodging upon failure to cancel reservation

No payment shall be made when a claimant fails to cancel reservation.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-2, 3-9-8.

ARSD 03:05:03:09 Automobile rental receipts required

Receipts and a statement of justification for car rental services when allowable shall accompany the claim.

Cross-Reference: Requirements for automobile rentals, § 5:01:02:06.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-1, 3-9-8.

ARSD 03:05:03:10 Receipts of expenditures required

Original copies of receipts of expenditures in excess of one dollar except in cases of taxi fares under five dollars, including lodging but excluding meals, shall be submitted in support of claims for reimbursements. When the vendor requires the original copy for his files, the second copy shall be accepted by the auditor.

History

• Source: SL 1975, ch 16, § 1; transferred from § 5:01:03:02, 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8.

ARSD 03:05:03:11 Airline ticket documentation required

The original passenger coupon portion of the airline ticket shall be attached to the travel voucher.

History

• Source: SL 1975, ch 16, § 1; transferred from § 5:01:03:05, 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984.
• General Authority: SDCL 3-9-8, 4-9-1.1.
• Law Implemented: SDCL 3-9-2, 3-9-8, 4-9-1.1.

ARSD 03:05:03:12 Explanation of purpose of travel

The purpose of travel shall be explained in the space provided on the travel voucher.

History

• Source: SL 1975, ch 16, § 1; transferred from § 5:01:03:04, 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8, 4-9-1.1.

ARSD 03:05:03:13 Expenses not allowable for public meetings

No state officer or employee who attends or is in the area of a political meeting, the state fair, the inaugural, state basketball or state football tournaments, or other public meetings of like character may be reimbursed for travel expenses unless the employee's duties necessarily require that he be present at the meeting or he receives specific prior approval of the state board of finance. The request shall be made at least 30 days before the event.

Collateral References: Sawyer vs. Mayhew, State Auditor, 10SD19, 71NW141, (1897). Attorney General Reports, year 1937-38 p. 581, 1947-48 p. 25.

Cross-Reference: Expenses for political meetings not reimbursable, SDCL 3-9-7.

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984.
• General Authority: SDCL 4-9-1.1, 4-9-7.
• Law Implemented: SDCL 4-9-1.1.

ARSD 03:05:03:14 Measurement of mileage traveled by private automobile on state business

When transportation is authorized or approved for privately owned automobiles, distances between points traveled shall be standard map mileage for direct travel, and by odometer readings for indirect travel. Any deviation from distances as shown by the current state highway map shall be justified.

History

• Source: SL 1975, ch 16, § 1; transferred from § 5:01:02:03, 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-1, 3-9-8.

Chapter 03:05:04

ARSD 03:05:04:01 Mobile home moving receipts required, Repealed

History

• Source: 2 SDR 23, effective September 29, 1975; 50 SDR 42, effective October 12, 2023.

ARSD 03:05:04:02 Household moving receipts required, Repealed

History

• Source: 2 SDR 23, effective September 29, 1975; 50 SDR 42, effective October 12, 2023.

Chapter 03:05:05

ARSD 03:05:05:01 Uniform copy of invoice from vendor required

Vendor invoices shall be the original copy or that copy which each specific vendor regularly gives to the customer. If either of the two mentioned invoices are lost or destroyed, a signed, certified photocopy of the invoice shall be accepted.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1, 4-9-7.
• Law Implemented: SDCL 3-9-8, 4-9-7.

ARSD 03:05:05:02 Invoice changes to be made only by vendor -- Exceptions

Invoice changes shall be made only by the vendor unless the change falls within the following exceptions:

(1) Sales tax may be deleted;

(2) When a vendor refuses to adjust an invoice to reflect the amount actually paid, a signed statement from the department head stating the true price and the refusal of the vendor to state it must accompany the voucher.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 4-9-2.

ARSD 03:05:05:03 Repealed

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, repealed October 18, 1984.

ARSD 03:05:05:04 Contracts shall be filed with state auditor

All consulting contracts shall be filed with the state auditor within five days after the contract was entered into. The consulting contracts must be filed before submitting vouchers for payment on the contracts.

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 1-24A-1, 3-9-8, 4-9-2.

ARSD 03:05:05:05 Copy of ads required

All claims for payment of ads shall be accompanied by a copy of such advertisement.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8.

ARSD 03:05:05:06 Legal publications

All claims for payment of legal advertisements shall be accompanied by a copy of the affidavit of publication and rate charged.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 17-2-19.

Chapter 03:05:06

ARSD 03:05:06:01 Personal calls improper expenditure

Personal calls are not a proper claim against the state. Such calls shall be charged to an individual.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1, 4-9-7.
• Law Implemented: SDCL 4-9-7.

ARSD 03:05:06:02 Photos -- Improper expenditure

No agency shall be reimbursed from state funds for photos unless such photos are related to state business.

History

• Source: 2 SDR 23, effective September 29, 1975.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-8.

ARSD 03:05:06:03 Repealed

Source; 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984; 15 SDR 43, repealed September 18, 1988.

ARSD 03:05:06:04 Repealed

History

• Source: 2 SDR 23, effective September 29, 1975; 15 SDR 43, repealed September 18, 1988.

ARSD 03:05:06:05 No advance payments -- Exception

Warrants shall be issued only for services rendered. The exceptions are advance travel and federal publications. Exceptions must have advance approval of the state auditor.

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 3-9-17, 4-9-1.1.

Chapter 03:05:07

ARSD 03:05:07:01 Issuance of replacement warrants

Before replacement warrants are issued by the auditor for warrants lost or destroyed, a stop payment shall be requested by the employee or agency. A replacement payroll warrant may be issued no sooner than 10 days after the date of original issuance and may be issued only after the affidavit for duplicate has been filed with the state auditor.

History

• Source: 2 SDR 23, effective September 29, 1975; 11 SDR 51, effective October 18, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 4-9-21, 4-9-22, 4-9-24.

Chapter 03:05:08

ARSD 03:05:08:01 Those authorized to request electronic fund transfers

An agency, department, or employee of the state of South Dakota who is authorized to request payment for goods received or services rendered may request payment to be made by electronic fund transfer.

History

• Source: 11 SDR 72, effective November 25, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 4-9-1.

ARSD 03:05:08:02 Journal voucher used to request electronic fund transfers

The department shall prepare a journal voucher containing the entry code assigned for electronic fund transfers and shall forward the form to the office of the state auditor. The journal voucher shall contain an explanation of the claim and all other pertinent information in the description space. Documentation to support payment shall be included with the journal voucher.

History

• Source: 11 SDR 72, effective November 25, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 4-9-1.

ARSD 03:05:08:03 Repealed

History

• Source: 11 SDR 72, effective November 25, 1984; repealed, 42 SDR 77, effective November 30, 2015.

ARSD 03:05:08:04 Approval and transfer of electronic fund transfers

Electronic fund transfers may only be made by the state treasurer's office with the approval of and at the direction of the state auditor's office.

History

• Source: 11 SDR 72, effective November 25, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 4-9-1.

ARSD 03:05:08:05 File of electronic fund transfers retained

The state auditor's office shall retain one copy of all requests for electronic fund transfers and one copy of the bank confirmation.

History

• Source: 11 SDR 72, effective November 25, 1984.
• General Authority: SDCL 4-9-1.1.
• Law Implemented: SDCL 4-9-1.