9-14-18. Books of account maintained by finance officer--Signature on evidences of indebtedness.
The municipal finance officer shall keep regular books of account in which shall be entered all indebtedness of the municipality, and which shall at all times show the financial condition of the municipality, the amount of bonds, warrants, certificates, or other evidences of indebtedness issued by the governing body, and the amounts of all bonds, warrants, certificates, or other evidences of indebtedness which have been redeemed and the amount of each outstanding.
The finance officer shall countersign all bonds, warrants, or other evidences of indebtedness of the municipality and keep accurate accounts of each, stating to whom and for what purpose issued and the amount of the bond, warrant, or other evidence of indebtedness of the municipality. The finance officer shall keep an account with all receiving and disbursing officers of the municipality, showing the amount received from the different sources of revenue and the amount which was disbursed under the direction of the governing body. However, the finance officer may destroy any record which the records destruction board, acting pursuant to §1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.
Source: SL 1890, ch 37, art VII, §3; RPolC 1903, §1246; SL 1913, ch 119, §67; RC 1919, §6287; SDC 1939, §45.1119; SL 1959, ch 268; SL 1981, ch 45, §9; SL 1995, ch 45, §5; SL 2014, ch 51, §4.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 14 - Municipal Officers And Employees
Section 9-14-2 - Residence requirement for election to office--Exceptions--Defaulters ineligible.
Section 9-14-3 - Appointment of officers.
Section 9-14-4 - Commissions and certificates of appointment.
Section 9-14-6 - Oath of appointive officers--Undertaking.
Section 9-14-6.1 - Amount of finance officer's bond.
Section 9-14-9 - Place of filing of bonds.
Section 9-14-12 - Removal from office of officer appointed by governing board.
Section 9-14-13 - Removal of appointive officers.
Section 9-14-19 - Supervision of municipal accounting system.
Section 9-14-20 - Record of certificates issued for work--Schedule of special tax or assessment.
Section 9-14-22 - Duties of city attorney.
Section 9-14-23 - Employment of attorney--Contract by ordinance or resolution.
Section 9-14-26 - Jurisdiction of municipal peace officers in service of process.
Section 9-14-27 - Additional duties prescribed for municipal officers.
Section 9-14-28 - Salaries and compensation of municipal officers.
Section 9-14-29 - Civil process fees accounted for by policemen.
Section 9-14-31 - Officers and employees covered by insurance authorization.
Section 9-14-32 - Appropriations authorized for cost of insurance.
Section 9-14-33 - Salary deductions for insurance participation.
Section 9-14-34 - Administration of insurance programs.
Section 9-14-35.1 - Flexible spending accounts.
Section 9-14-40 - Housing for police officers and personnel--Terms--Rent.
Section 9-14-42 - Criminal background check of persons seeking employment with municipalities.
Section 9-14-43 - City fire department employees--Hours of employment.