PocketLaw | South Dakota Codified Laws | Custody And Accounting For

Custody And Accounting For Municipal Funds

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Receipts paid into municipal treasury--Funds designated by annual appropriation ordinance.

Treasurer to receive moneys of municipality--Accounting.

Duplicate receipts given by treasurer--Filing with auditor or clerk.

Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.

Municipal funds kept separate and not used for personal benefit.

Designation of depositories for municipal funds.

Section
9-22-6.1

Savings and loan associations as official depositories.

Section
9-22-6.2

Domestic federal credit union as official depository--Requirement.

Sections
9-22-7 - to 9-22-10

Repealed.

Section
9-22-11

Interest from deposited funds property of municipality.

Section
9-22-12

Investment of debt service funds, surplus, utility revenues and bond proceeds--Special assessment bonds and certificates--Interest on investments.

Section
9-22-13

Maturity dates of securities in which debt service funds invested.

Section
9-22-14

Tax levy to retire bonds held by debt service fund.

Section
9-22-15

Resolution required for investment transactions.

Section
9-22-16

Separate accounting for funds and appropriations.

Section
9-22-17

Receipt and application of special assessment money--Cancellation of certificates.

Section
9-22-18

Register of warrants paid--Examination by finance committee.

Section
9-22-19

Treasurer's monthly settlement with auditor or clerk.

Section
9-22-20

Treasurer's reports to governing body.

Section
9-22-21

Annual financial report--Publication--Filing.

Section
9-22-22

Bond record maintained by auditor or clerk.

Section
9-22-23

Annual estimate by auditor or clerk of expenses and revenue.

Section
9-22-24

Municipal interfund loans.