Collections
South Dakota Codified Laws

Chapter 13-16

S.D. Codified Laws ch. 13-16

School District Funds and Accounts

13-16-1Sources of school district funds.13-16-2Funds to comport with generally accepted accounting principles.13-16-3General fund defined.13-16-4Lease payments from general fund in federally affected areas--Purchase on option made from capital outlay fund.13-16-5RepealedRepealed 13-16-6Capital outlay fund--Uses--General fund purchase threshold--Outstanding principal limitation--Levy--Transfer to general fund.13-16-6.1Bidders on installment purchases or lease-purchase agreement to state interest rate and installment schedule.13-16-6.2Capital outlay certificates authorized--Issuance--Sale--Election--Maturity.13-16-6.3Hearing on installment purchase, lease-purchase or capital outlay certificates--Approval or reference to voters.13-16-6.4Installment purchase, lease-purchase, or capital outlay certificates--Referendum petition--Election date--Notice--Ballots--Supermajority vote--Second vote.13-16-7Additional tax levy for certain funds or obligations--Pledge of taxes--Limitations.13-16-7.1RepealedRepealed 13-16-7.2Maximum taxes--Pledge of taxes.13-16-7.3Maximum pledge of taxes--Limitations.13-16-7.4Maximum pledge of taxes--Transition.13-16-8Bond and certificate proceeds placed in capital outlay fund.13-16-9Expenditure of money from capital outlay fund.13-16-9.1Validation of prior school district contracts.13-16-9.2Five-year plan required when fund used to construct new facilities or additions.13-16-9.3Public hearing for use of capital outlay fund--Notice.13-16-10Annual levy to pay school district bonds--Irrepealable--Exclusive of maximum levy.13-16-11Levy of annual tax for school district bonds--Reduction on accumulation of surplus in bond redemption fund.13-16-12Refunding bond proceeds placed in bond redemption fund--Reduction of annual tax levy.13-16-13Tax proceeds paid into bond redemption fund--Purposes for which used.13-16-14Restriction on transfers from bond redemption fund.13-16-15Designation of depositories for school district--Resolution.13-16-15.1Domestic savings and loan associations as official depositories--Restrictions.13-16-1613-16-16, 13-16-17. Repealed by SL 1975, ch 128, § 377 13-16-18Deposit and investment of fund accumulations--Crediting of interest--Maturity of bond redemption fund investments--Filing of resolutions.13-16-18.1Domestic federal credit union as public depository--Requirement.13-16-19Custodial funds--Stewardship--Designation of employee--Surety bond.13-16-20Disbursements--Records--Receipts--Payment of claims--Serially numbered ticket sales--Destruction of records.13-16-21Custodial funds--Monthly and annual reports--Audits.13-16-2213-16-22, 13-16-23. Repealed by SL 1982, ch 86, §§ 133, 134 13-16-24Unlawful contracts and warrants void.13-16-25RepealedRepealed 13-16-26Transfers between school district funds.13-16-26.1RepealedRepealed 13-16-26.2Transfers from general fund--Prohibitions--Exceptions.13-16-26.3Transfer of moneys between funds in newly consolidated districts--Restrictions--Reversion of funds--Promulgation of rules.13-16-26.4Transfer of certain special education funds to carry out activities under Elementary and Secondary Education Act.13-16-27RepealedRepealed 13-16-28Audit of school district books called by state, school board, or voters.13-16-29School district repayment fund created--Pledge of revenues--Creation of sub-funds or accounts.13-16-30Title VIII of the Elementary and Secondary Education Act fund.13-16-31Transfers from Title VIII fund.13-16-32Special education fund--Legal costs allowable expenditures.13-16-33School annual financial reports.13-16-34OmittedRepealed 13-16-35Use of admission fees for interscholastic activities by local organization--Approved purposes--Report to school board.