13-8-47. Annual report to department--Contents, filing, and auditing--Past-due reports.
Before the first day of August every school board shall file an annual report with the Department of Education. The report shall contain all the educational and financial information and statistics of the school district as requested in a format established by the Department of Education. The report shall also contain, for each month of the fiscal year, the month-end cash balances of the school district's general fund, capital outlay fund, pension fund, and special education fund. The report shall also contain the following information for the district from the preceding fiscal year:
(1)Total teacher compensation, which is defined as the total amount spent on instructional salaries and benefits for certified instructional staff;
(2)The total amount spent on instructional salaries for certified instructional staff;
(3)The total amount spent on benefits for certified instructional staff;
(4)The total number of certified instructional staff employed by the school district; and
(5)Any other information necessary to comply with the provisions of SL 2016, ch 83.
The business manager, with the assistance of the secretary of the Department of Education, shall make the annual report, and it shall be approved by the school board. The business manager shall sign the annual report and file a copy with the Department of Education as provided in §13-13-37. The division shall audit the report and return one copy to the school district.
Reports not filed prior to August thirtieth are considered past due and are subject to the past-due provisions of §13-13-38.
Source: SDC 1939, §15.2320; SL 1955, ch 41, ch 9, §35; SDC Supp 1960, §15.2335; SL 1968, ch 49; SL 1970, ch 96, §5; SL 1973, ch 86, §18; SL 1975, ch 128, §66; SL 1985, ch 121, §1; SL 1991, ch 20, §§17, 18; SL 1994, ch 113, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §63; SL 2010, ch 77, §3; SL 2011, ch 86, §1; SL 2015, ch 87, §1; SL 2016, ch 83, §26.
Structure South Dakota Codified Laws
Chapter 08 - School Boards And School District Officers
Section 13-8-1 - School board defined.
Section 13-8-2 - Composition and terms of office of school board members.
Section 13-8-5 - Waiting period after election on size of school board.
Section 13-8-10.1 - Associations of school boards--Majority vote for membership--Annual dues.
Section 13-8-14 - Assumption of office by newly elected or appointed members--Oath and bond.
Section 13-8-15 - Filing and administration of oaths.
Section 13-8-16 - Failure of member to qualify.
Section 13-8-18 - Amount of business manager's bond.
Section 13-8-19 - Approval and filing of bonds.
Section 13-8-20 - New or additional bond required.
Section 13-8-21 - Action on bond after default--Taxpayer's action.
Section 13-8-22 - Incumbent continued in office when successor not elected or qualified.
Section 13-8-23 - Events creating vacancy on school board.
Section 13-8-24 - Resignation not effective until successor appointed and qualified.
Section 13-8-25 - Appointment to fill vacancy on school board--Qualification and term of appointee.
Section 13-8-26 - Appointment of committees--Persons authorized to countersign checks and warrants.
Section 13-8-34 - Approval and signing of minutes of school board.
Section 13-8-36.1 - Publication rates paid by school boards.
Section 13-8-37 - Compensation of board members.
Section 13-8-38 - Travel allowance of school board members.
Section 13-8-39 - Management of schools by board--General powers.
Section 13-8-39.2 - Authority to provide day-care for children of enrolled students.
Section 13-8-43 - Records of business manager open to public inspection.
Section 13-8-44 - Destruction, falsification or failure to deliver records as misdemeanor.
Section 13-8-47 - Annual report to department--Contents, filing, and auditing--Past-due reports.
Section 13-8-48 - Forfeiture by officer or employee for failure to make report.
Section 13-8-50 - Before or after school programming for school children--Fee.
Section 13-8-50.1 - Fees deposited into school district's public enterprise fund.
Section 13-8-55 - Membership in associations to enhance state education quality permitted.