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South Dakota Codified Laws
Title 9
Chapter 9-22
S.D. Codified Laws ch. 9-22
Custody and Accounting for Municipal Funds
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9-22-1
Receipts paid into municipal treasury--Funds designated by annual appropriation ordinance.
9-22-2
Treasurer to receive moneys of municipality--Accounting.
9-22-3
Duplicate receipts given by treasurer--Filing with auditor or clerk.
9-22-4
Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.
9-22-5
Municipal funds kept separate and not used for personal benefit.
9-22-6
Designation of depositories for municipal funds.
9-22-6.1
Savings and loan associations as official depositories.
9-22-6.2
Domestic federal credit union as official depository--Requirement.
9-22-7
9-22-7 to 9-22-10. Repealed by SL 1974, ch 39, § 17.
9-22-11
Interest from deposited funds property of municipality.
9-22-12
Investment of debt service funds, surplus, utility revenues and bond proceeds--Special assessment bonds and certificates--Interest on investments.
9-22-13
Maturity dates of securities in which debt service funds invested.
9-22-14
Tax levy to retire bonds held by debt service fund.
9-22-15
Resolution required for investment transactions.
9-22-16
Separate accounting for funds and appropriations.
9-22-17
Receipt and application of special assessment money--Cancellation of certificates.
9-22-18
Register of warrants paid--Examination by finance committee.
9-22-19
Treasurer's monthly settlement with auditor or clerk.
9-22-20
Treasurer's reports to governing body.
9-22-21
Annual financial report--Publication--Filing.
9-22-22
Bond record maintained by auditor or clerk.
9-22-23
Annual estimate by auditor or clerk of expenses and revenue.
9-22-24
Municipal interfund loans.