{"data":{"id":"us-sd/sdcl-7-10-2","jurisdiction":"us-sd","citation":"SDCL § 7-10-2","heading":"Accounting records maintained--Destruction.","body":"The county auditor is required to keep and maintain such accounting records as set forth in the accounting manual prescribed by the auditor-general. However, the county auditor 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.","path":["TITLE 7. COUNTIES","CHAPTER 7-10. COUNTY AUDITOR"],"source_url":"https://sdlegislature.gov/Statutes/7-10-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6e6cb3fc844c8e72c80ab7fde8cf60068c09e8f00fa20bad97e2df4391df648a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-7-10-1","next":"us-sd/sdcl-7-10-3"},"notice":"GroundRules: Original legal text. Not legal advice."}