| State Auditor of South Dakota | |
|---|---|
since January 7, 2019 | |
| Style |
|
| Member of | State Board of Finance, among others |
| Seat | South Dakota State Capitol Pierre, South Dakota |
| Appointer | General election |
| Term length | Four years, not more than two terms consecutively |
| Constituting instrument | Article IV, South Dakota Constitution |
| Inaugural holder | L.C. Taylor |
| Formation | May 11, 1858 (167 years ago) (May 11, 1858) |
| Salary | $93,046[1] |
| Website | Official website |
Thestate auditor of South Dakota is a constitutional officer in theexecutive branch of theU.S. state ofSouth Dakota. Twenty-seven individuals have held the office of state auditor since statehood. The incumbent isRich Sattgast, aRepublican.[2]
The state auditor is the elected watchdog of state government, scrutinizing and approving the disbursement of public funds paid out of the state treasury. The state auditor exercises this constitutional authority by preauditing allvouchers for claims against the state, issuingwarrants on thestate treasurer in payment of claims approved,recording financial transactions,reconciling fund balances, and submitting annual reports on the financial condition ofstate funds andappropriations to thegovernor,legislature, and various state agencies.[3][4][5]
The state auditor also administerspayroll to state employees. This activity entails collectingpayroll andwithheld federal income taxes from personnel, coordinating deposits with theIRS andSocial Security Administration, and filingW-2s. Over the course of the payroll cycle, the state auditor's office audits payroll data maintained by state agencies and over 700 political subdivisions, including counties, cities, school districts, townships, and water districts.[6]
In South Dakota, the state auditor does not postaudit state agencies or local governments.Financial,compliance, andperformance audits of state agencies and local governments are instead the responsibility of the Department of Legislative Audit, which is led by an auditor general appointed by the legislature.[7] Likewise, the state auditor does not maintain the state accounting system, design and enforce internal controls, or prepare the state's financial statements. Rather, these functions rest with the Bureau of Finance and Management, a division of the Department of Executive Management that also prepares and manages the state budget. Both the bureau and department are subject to the governor's direction and supervision.[8] In this sense, the state auditor's office performs a function similar to that carried out byaccounts payable departments in the private sector.
