7-11-12. Accounting records maintained--Destruction.
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/sd/title-7/chapter-7-11/7-11-12A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The county treasurer shall keep and maintain such accounting records as set forth in the accounting manual prepared by the auditor - general. However, the county treasurer may destroy any record which the records destruction board, acting pursuant to § 1-27-19 , declares to have no further administrative, legal, fiscal, research, or historical value.