The state auditor shall employ a qualified individual with experience in accounting and auditing to monitor the state accounting system. The state auditor is entitled to access all digital and onsite accounts, books, records, reports, and vouchers, of every agency, pertaining to financial receipt and expenditure transactions of the state, in accordance with § 4-4-3 and chapter 4-9 , as necessary for purposes of investigating transactions and identifying improper governmental conduct, and ensuring that effective internal financial controls are in place and maintained. The state auditor shall report any improper government conduct, crime, fraud, misappropriation, or misfeasance to the auditor general and the attorney general. For purposes of this section, access does not include the ability to alter any digital or onsite account, book, record, report, or voucher. For purposes of this section, "agency" means each association, authority, board, including the Board of Regents and the South Dakota Board of Technical Education, commission, committee, council, department, division, office, officer, task force, or other agent of the state vested with the authority to exercise any portion of the state's sovereignty. "Agency" does not include a political subdivision as defined in § 1-25-12 .
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