13-18-17. Incidental account.
A school district may establish an incidental account in an amount determined by the board by setting aside on an imprest basis money from the general fund. Such incidental account shall be kept and used by the officer designated by the board for advanced payment or for claims requiring immediate payment, not to exceed an amount established by the board. A detailed account of the expenditures from the incidental account shall be presented at regular intervals not to exceed one month with verified vouchers, itemized and supported by receipted bills or other information as general evidence of payment, which shall be subject to audit. All expenditures from this account shall be listed with other bills in the regular school board proceedings.
Source: SL 1981, ch 138, ยง2.
Structure South Dakota Codified Laws
Chapter 18 - School District Warrants And Disbursements
Section 13-18-1 - Check, warrant or electronic funds transfer required for payment of school funds.
Section 13-18-2 - Contents and signing of checks and warrants.
Section 13-18-8 - Business manager's check register--Form and contents.
Section 13-18-13 - Call of registered warrants for payment--Cessation of interest.
Section 13-18-14 - Cancellation of check or warrant not presented for payment--Notation in register.
Section 13-18-15 - Payment of check or warrant despite cancellation provisions.
Section 13-18-16 - Petty cash account--Maximum amount.
Section 13-18-17 - Incidental account.
Section 13-18-18 - Health insurance flexible spending accounts.