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 Repealed by SL 1975, ch 128, § 377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