Chapter
SCHOOL DISTRICT FUNDS AND ACCOUNTS
- S.D. Codified Laws § 13-16-1— Sources of school district funds
- S.D. Codified Laws § 13-16-2— Funds to comport with generally accepted accounting principles
- S.D. Codified Laws § 13-16-3— General fund defined
- S.D. Codified Laws § 13-16-4— Lease payments from general fund in federally affected areas--Purchase on option made from capital outlay fund
- S.D. Codified Laws § 13-16-5— 13-16-5. Repealed by SL 1975, ch 128, § 377
- S.D. Codified Laws § 13-16-6— Capital outlay fund--Definition--Uses--Levy
- S.D. Codified Laws § 13-16-6.1— Bidders on installment purchases or lease-purchase agreement to state interest rate and installment schedule
- S.D. Codified Laws § 13-16-6.2— Capital outlay certificates authorized--Issuance--Sale--Election--Maturity
- S.D. Codified Laws § 13-16-6.3— Hearing on installment purchase, lease-purchase or capital outlay certificates--Approval or reference to voters
- S.D. Codified Laws § 13-16-6.4— Installment purchase, lease-purchase, or capital outlay certificates--Referendum petition--Election date--Notice--Ballots--Supermajority vote--Second vote
- S.D. Codified Laws § 13-16-7— Additional tax levy for certain funds or obligations--Pledge of taxes--Limitations
- S.D. Codified Laws § 13-16-7.1— 13-16-7.1. Repealed by SL 2016, ch 83, § 14
- S.D. Codified Laws § 13-16-7.2— Maximum taxes--Pledge of taxes
- S.D. Codified Laws § 13-16-7.3— Maximum pledge of taxes--Limitations
- S.D. Codified Laws § 13-16-7.4— Maximum pledge of taxes--Transition
- S.D. Codified Laws § 13-16-8— Bond and certificate proceeds placed in capital outlay fund
- S.D. Codified Laws § 13-16-9— Expenditure of money from capital outlay fund
- S.D. Codified Laws § 13-16-9.1— Validation of prior school district contracts
- S.D. Codified Laws § 13-16-9.2— Five-year plan required when fund used to construct new facilities or additions
- S.D. Codified Laws § 13-16-9.3— Public hearing for use of capital outlay fund--Notice
- S.D. Codified Laws § 13-16-10— Annual levy to pay school district bonds--Irrepealable--Exclusive of maximum levy
- S.D. Codified Laws § 13-16-11— Levy of annual tax for school district bonds--Reduction on accumulation of surplus in bond redemption fund
- S.D. Codified Laws § 13-16-12— Refunding bond proceeds placed in bond redemption fund--Reduction of annual tax levy
- S.D. Codified Laws § 13-16-13— Tax proceeds paid into bond redemption fund--Purposes for which used
- S.D. Codified Laws § 13-16-14— Restriction on transfers from bond redemption fund
- S.D. Codified Laws § 13-16-15— Designation of depositories for school district--Resolution
- S.D. Codified Laws § 13-16-15.1— Domestic savings and loan associations as official depositories--Restrictions
- S.D. Codified Laws § 13-16-16— 13-16-16, 13-16-17. Repealed by SL 1975, ch 128, § 377
- S.D. Codified Laws § 13-16-18— Deposit and investment of fund accumulations--Crediting of interest--Maturity of bond redemption fund investments--Filing of resolutions
- S.D. Codified Laws § 13-16-18.1— Domestic federal credit union as public depository--Requirement
- S.D. Codified Laws § 13-16-19— Custodial funds--Stewardship--Designation of employee--Surety bond
- S.D. Codified Laws § 13-16-20— Disbursements--Records--Receipts--Payment of claims--Serially numbered ticket sales--Destruction of records
- S.D. Codified Laws § 13-16-21— Custodial funds--Monthly and annual reports--Audits
- S.D. Codified Laws § 13-16-22— 13-16-22, 13-16-23. Repealed by SL 1982, ch 86, §§ 133, 134
- S.D. Codified Laws § 13-16-24— Unlawful contracts and warrants void
- S.D. Codified Laws § 13-16-25— 13-16-25. Repealed by SL 1975, ch 128, § 377
- S.D. Codified Laws § 13-16-26— Transfers between school district funds
- S.D. Codified Laws § 13-16-26.1— 13-16-26.1. Repealed by SL 1999, ch 79, § 2
- S.D. Codified Laws § 13-16-26.2— Transfers from general fund--Prohibitions--Exceptions
- S.D. Codified Laws § 13-16-26.3— Transfer of moneys between funds in newly consolidated districts--Restrictions--Reversion of funds--Promulgation of rules
- S.D. Codified Laws § 13-16-26.4— Transfer of certain special education funds to carry out activities under Elementary and Secondary Education Act
- S.D. Codified Laws § 13-16-27— 13-16-27. Repealed by SL 1976, ch 53, § 2
- S.D. Codified Laws § 13-16-28— Audit of school district books called by state, school board, or voters
- S.D. Codified Laws § 13-16-29— School district repayment fund created--Pledge of revenues--Creation of sub-funds or accounts
- S.D. Codified Laws § 13-16-30— Title VIII of the Elementary and Secondary Education Act fund
- S.D. Codified Laws § 13-16-31— Transfers from Title VIII fund
- S.D. Codified Laws § 13-16-32— Special education fund--Legal costs allowable expenditures
- S.D. Codified Laws § 13-16-33— School annual financial reports
- S.D. Codified Laws § 13-16-34— 13-16-34. Omitted
- S.D. Codified Laws § 13-16-35— Use of admission fees for interscholastic activities by local organization--Approved purposes--Report to school board