3-9-8. Accounting for reimbursable expenses--When receipts required.
No warrant shall be issued by the state auditor for the payment of any expense or expenses paid out by any department officer or employee of the state, until such department officer or employee shall have presented to the state auditor an itemized statement and account of such expenses duly verified under oath as to the authenticity of such expenses. Such claims shall be filed in the Office of the State Auditor, together with receipt or receipts from the person or persons to whom such payments shall have been made; provided, however, that receipts shall be required only upon a rule passed by the state auditor pursuant to chapter 1-26.
Source: SL 1899, ch 135, §1; RPolC 1903, §76; SL 1909, ch 189; SL 1917, ch 281, §55; SL 1917, ch 366; RC 1919, §5345; SDC 1939, §55.1302; SL 1951, ch 263; SL 1970, ch 24; SL 1975, ch 10, §2.