§ 13-16-21

S.D. Codified Laws § 13-16-21 (2026)

Custodial funds--Monthly and annual reports--Audits.

SL 1955, ch 41 , ch 10, § 11; SDC Supp 1960, § 15.2211; SL 1976, ch 115 , § 5; SL 1996, ch 112 ; SL 2012, ch 88 , § 12; SL 2020, ch 53 , § 3.

The employee of the school district designated by the board to be in charge of a custodial fund shall monthly and annually submit reports to the school board. The fund shall be audited as part of the regular audit of the school district.

Source: SL 1955, ch 41 , ch 10, § 11; SDC Supp 1960, § 15.2211; SL 1976, ch 115 , § 5; SL 1996, ch 112 ; SL 2012, ch 88 , § 12; SL 2020, ch 53 , § 3.