7-21-4. Filing and examination of auditor's report.
All reports made by the county auditor under §7-21-3, after being examined by the board, shall be filed in the office of the county auditor and shall be subject to inspection and examination by all interested persons during all office hours of such county auditor.
Source: SL 1927, ch 79, §13; SDC 1939, §12.2011.
Structure South Dakota Codified Laws
Chapter 21 - County Budget And Appropriations
Section 7-21-1 - Definition of terms.
Section 7-21-2 - Commissioners to adopt annual budget.
Section 7-21-3 - Auditor's annual report of transactions for previous fiscal year.
Section 7-21-4 - Filing and examination of auditor's report.
Section 7-21-5 - Preparation and filing of provisional budget.
Section 7-21-6 - Contents of provisional budget.
Section 7-21-6.1 - Line item for contingencies included in annual budget--Amount and source.
Section 7-21-8 - Publication of notice of commissioners' budget meeting.
Section 7-21-8.1 - Publication of text of provisional budget.
Section 7-21-9 - Commissioners' meeting for consideration of budget--Hearing of interested persons.
Section 7-21-10 - Amendment and correction of provisional budget by commissioners.
Section 7-21-11 - Maximum expenditures authorized in final budget.
Section 7-21-12 - Resolution adopting provisional budget--Publication of adopted budget.
Section 7-21-13 - Signing, attestation, and filing of final budget.
Section 7-21-14 - Trust imposed by adoption of budget.
Section 7-21-15 - Submission of budgets and tax levies to secretary of revenue.
Section 7-21-16 - Debts and liabilities exceeding maximum tax levy prohibited.
Section 7-21-16.2 - County authorized to issue promissory notes.
Section 7-21-16.3 - Borrowing limit.
Section 7-21-16.4 - Reduction of borrowing limit for outstanding warrants or promissory notes.
Section 7-21-16.5 - Interest rate--Signatures.
Section 7-21-16.6 - Notes not paid in full within term.
Section 7-21-18 - Computation of amount to be raised by property tax.
Section 7-21-18.1 - Unassigned general fund balance limitation.
Section 7-21-19 - Annual tax levy on property--Limitation on levies to be observed.
Section 7-21-20 - Appropriations to be within budget--Additions to budget prohibited.
Section 7-21-20.1 - State and federal grants expended without budget--Publication.
Section 7-21-21 - Supplemental budget for unanticipated disaster.
Section 7-21-23 - Procedural requirements for supplemental budgets.
Section 7-21-24 - Notice to county agencies of budget amounts.
Section 7-21-25 - Debts and liabilities exceeding appropriated amounts prohibited.
Section 7-21-26 - Excessive debts, liabilities, and payments void.
Section 7-21-29 - Proration of appropriations covering more than one year.
Section 7-21-30 - Constructive knowledge of county financial condition and limitations.
Section 7-21-32.2 - Transfer of appropriation for contingencies.
Section 7-21-33 - Uncollected taxes not considered asset in computing debt limitation.
Section 7-21-35 - Annual determination of delinquent real estate taxes.
Section 7-21-36 - Annual determination of warrants, claims and liabilities outstanding.
Section 7-21-38 - Form of certificates of indebtedness against delinquent tax fund.
Section 7-21-39 - Sale or exchange of delinquent tax certificates of indebtedness.
Section 7-21-41 - Resolution creating delinquent tax fund--Tax collections paid into fund.
Section 7-21-42 - Redemption of certificates of indebtedness from delinquent tax fund.
Section 7-21-43 - Apportionment of unused balance in delinquent tax fund.
Section 7-21-44 - Unused appropriations terminated at end of year--Consideration in next budget.
Section 7-21-44.1 - Unused contingency funds terminated at end of year.
Section 7-21-49 - Transfer of unused balance of special funds.
Section 7-21-51 - Accumulation of funds for capital outlay purposes.
Section 7-21-52 - Authority to create depreciation reserve for capital acquisitions.