SDCL § 4-9-2: Accounts and claims to auditor--Examination and adjustment--Institutional payrolls--Promulgation of rules.

All accounts, claims, and vouchers that are by law directed to be paid out of the state treasury must be presented to, and examined and adjusted by, the state auditor, provided that the Bureau of Finance and Management has authority to promulgate rules, pursuant to chapter 1-26, under which the State Board of Regents may provide for the processing of payrolls on an institutional basis. Budgeted funds may be transferred on a monthly basis for this purpose.