State Auditor Rich Sattgast
The Office of State Auditor has constitutional, legislative, and federal fund authority for verification and approval of approximately $2.5 billion annually in claims.
The office is directly responsible for reconciling "outstanding" payments. These are payments which have been made, but the payee has not cashed the warrant. The office is responsible for processing any "stop" payments of warrants and processes any replacement warrants for lost, soiled, or stolen warrants.
Reconciliation of all funds and accounts of the state are jointly shared by the offices of the State Auditor, Treasurer and the Governor's Office of the Bureau of Finance and Management.
SDCL 4-10-5. Reconciliation of auditor's and treasurer's accounts -- Adjustments and transfers. The state auditor is hereby authorized and required to make a complete reconciliation of all outstanding warrants of his office and records of same with the balance, funds, books, and records of the state treasurer's office, and to continue such reconciliation when completed as an office practice. And in making such reconciliation, the state auditor shall have authority to make proper adjustments, transfer balances to the proper fund or to a trust fund and to do any and all acts necessary to effectuate a proper reconciliation of said offices, and records thereof.