41-732. Duties relating to general accounting activities

A. The director or the director's authorized representative shall be the general accountant of this state and keeper of all public account books, vouchers, documents and papers relating to accounts and contracts of the state, and to its revenue, debts and fiscal affairs, not required by law to be placed in some other office or kept by some other person.

B. The general accountant shall:

1. Draw all payments upon the treasury for money, except in cases otherwise expressly provided by law. The general accountant shall maintain a record of all warrants drawn and electronic funds transfers, by number, date of issue, payee and amount.

2. Keep, or require budget units to keep, an account of all debts and credits between this state and the United States, and between this state and every other state, officer or person with whom this state has financial dealings, and of any separate fund of this state, or touching any duty of the general accountant's office.

3. Upon approval by the governor, give information in writing to any person authorized by law to examine the general accountant's accounts or papers, when required, upon any subject relating to the fiscal affairs of this state or touching any duty of his office.

4. Keep a seal of office which shall be used to authenticate all warrants signed by the general accountant and all writings, papers and documents certified from the office of the general accountant.