The state treasurer shall keep the following records: 1. A record of all moneys received or paid out, showing from whom received or to whom paid and on what account or fund. 2. A record that must keep an account with each fund. 3. A daily balance record that must show the amount in state depositories and the amount in cash on hand. 4. Records must be created and published via electronic devices and must be in compliance with state audit guidelines. These records must be disposed of in accordance with the procedures established pursuant to chapter 54-46.
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