South Dakota Codified Laws
Chapter 04 - State Public Fund Structure
Section 4-4-5 - Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.

4-4-5. Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.
The commissioner of finance and management may authorize and direct the state auditor and state treasurer to account for funds in the state treasury as separate accounts in lieu of funds, and the fund structure may be modified to conform to a uniform state accounting system.

Source: SL 1966, ch 188, §5.

<< Previous

Next >>

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 4 - Public Fiscal Administration

Chapter 04 - State Public Fund Structure

Section 4-4-1 - Purpose of chapter.

Section 4-4-2 - State public funds defined.

Section 4-4-3 - Public funds maintained in state treasury--Local bank accounts as official accounts--Signatories--Statements required of agencies holding state funds in local bank.

Section 4-4-3.1 - Local drug buy accounts.

Section 4-4-4 - Governmental accounting systems to comport with generally accepted accounting principles.

Section 4-4-4.3 - Securities operating fund and insurance operating fund established--Permitted expenditures.