S.D. Codified Laws § 4-10-7
Records and vouchers kept by auditor
The state auditor shall maintain physical or electronic access to:
(1) Records of all public accounts and other documents that are by law made returnable to the auditor's office; and
(2) Any other vouchers relative to the business of the office.
Source: SL 1862-3, ch 53, § 8; PolC 1877, ch 7, § 6; CL 1887, § 73; RPolC 1903, § 75; SL 1917, ch 347; RC 1919, § 5344; SDC 1939, § 55.1307; SL 1963, ch 304; SL 1967, ch 251; SL 1993, ch 50, § 8; SL 2026, ch 3, § 15.