South Dakota Codified Laws
Chapter 10 - Township Fiscal Affairs
Section 8-10-28 - Examination by board of accounts of treasurer and officers handling money.

8-10-28. Examination by board of accounts of treasurer and officers handling money.
The board of supervisors shall, at its regular meeting on the last Tuesday of February in each year, examine and audit the accounts of the treasurer; and it shall audit the accounts of all other officers who are authorized by law to receive or disburse any money of the township by virtue of their offices.

Source: SL 1872-3, ch 51, §70; PolC 1877, ch 23, §45; SL 1883, ch 112, subch 1, §79; CL 1887, §792; RPolC 1903, §1086; RC 1919, §6107; SDC 1939, §58.0803.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 8 - Townships

Chapter 10 - Township Fiscal Affairs

Section 8-10-1 - Property tax levy.

Section 8-10-2 - Notice to county auditor of township tax levy--Entry on tax list.

Section 8-10-3 - Township funds remitted by county treasurer.

Section 8-10-5 - Selection of township depository--Exoneration of treasurer for losses in deposited funds.

Section 8-10-6 - Purposes for which township funds expended.

Section 8-10-7 - Expenditures exceeding maximum tax levy unlawful--Contracts void--Liability of officer authorizing contract--Recording of dissent.

Section 8-10-8 - Township expenditures limited by annual tax levy.

Section 8-10-9 - Proration of appropriations for more than one year.

Section 8-10-10 - Verified statement required for claim against township--False verification as perjury.

Section 8-10-11 - Officer before whom verification made--Personal representatives not required to verify.

Section 8-10-12 - Examination and allowance of verified claims by township board.

Section 8-10-13 - Verification not required for salaries and jurors' and witnesses' claims.

Section 8-10-14 - Allowance of claim without verification as misdemeanor.

Section 8-10-15 - Auditing of accounts payable--Clerk of the township replacing absent supervisor.

Section 8-10-16 - Time of meetings for allowance of accounts--Statement of amount allowed.

Section 8-10-17 - Warrants for accounts allowed.

Section 8-10-18 - Endorsement of warrant for payment by depository.

Section 8-10-19 - Register of warrants not paid on presentation--Data entered.

Section 8-10-20 - Warrants paid in order of presentation--Endorsement of warrants not paid--Interest rate.

Section 8-10-21 - Call of registered warrants for payment--Termination of interest.

Section 8-10-22 - Tax levy for annual payment of interest on warrants.

Section 8-10-23 - Call of warrants for annual payment of interest.

Section 8-10-24 - Loss of priority by failure to present warrant for annual interest.

Section 8-10-26 - Township exempt from execution--Payment of judgment by treasurer--Tax levy for payment of judgment.

Section 8-10-27 - Accounts maintained by treasurer--Exhibition to township board.

Section 8-10-28 - Examination by board of accounts of treasurer and officers handling money.

Section 8-10-29 - Report of fiscal affairs by board--Reading and publication of report.

Section 8-10-30 - Treasurer's annual financial statement--Contents--Filing.

Section 8-10-31 - Forfeiture by treasurer for neglect of duty.

Section 8-10-32 - Township authorized to enter lease-purchase agreement to lease real or personal property.