Auditing of Vouchers


This is a pre-audit of all claims against the state. Any obligations created by state agencies are submitted to the Office
of State Auditor so they may be reviewed for legality, proper authorization, and determination if the claim is an appropriate expenditure of state funds.

There are approximately 290,000 vouchers submitted annually. Of this amount, approximately two percent are returned for corrections, more detail, or are determined to be an inappropriate expenditure. If the claim is approved by the office, a warrant is then authorized and payment is made.

SDCL 4-9-7. Refusal by auditor to issue improper warrant -- Appeal to courts. The state auditor may refuse to issue a warrant if he determines that such issue and payment is or would be illegal, unauthorized, or improper. From any decision of the state auditor rejecting a claim or stopping issue or payment of a warrant, any person aggrieved or interested may take an appeal only to the circuit court for Hughes County, South Dakota, in accordance with the provisions of chapter 1-26 and, from the decision of such court, to the Supreme Court.

State Employee Travel Vouchers are also pre-audited by the Office of State Auditor prior to payment. A copy of the Travel Voucher in Excel format can be downloaded by clicking on the link below.

Download Employee Travel Voucher by clicking here.

Administrative Rules regarding State Travel

For more information contact: Dennis Keith