9-21-25.1. Contingency amount included in general fund appropriation--Transfers from other funds--Maximum contingency fund balance.
The amount to be budgeted for the contingency pursuant to §9-21-6.1 shall be included in the appropriation for the municipal governing body out of general fund revenues. When transfers are made from the contingency budget to other appropriations, whose revenue is provided by other than general fund revenues, a transfer of fund balances may be made from the municipal general fund to such other fund in the amount of the budget transfer. At no time shall the balance in the contingency fund exceed five percent of the total municipal budget.
Source: SL 1975, ch 95, §2.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 21 - Tax Levies And Appropriations
Section 9-21-1 - Fiscal year of municipalities.
Section 9-21-3 - Appropriations limited to municipal powers.
Section 9-21-5 - Appropriations for support of Civil Air Patrol.
Section 9-21-6 - Classification of expenditures in annual appropriation ordinance.
Section 9-21-6.1 - Line item for contingencies--Maximum amount--Transfer to other appropriations.
Section 9-21-8 - Additional appropriations prohibited--Bond authorization as appropriation.
Section 9-21-9 - Expenditures limited to appropriated amounts.
Section 9-21-10 - Contracts prohibited unless covered by appropriation or bonds.
Section 9-21-12 - Authorization of depreciation reserve within proprietary fund.
Section 9-21-13 - Purposes of depreciation or capital replacement reserves.
Section 9-21-14.1 - Accumulation of funds for capital outlay purposes--Maximum amount.
Section 9-21-16 - Surplus funds used for replacement or repair required by unanticipated event.
Section 9-21-17 - Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.
Section 9-21-18.1 - Municipality authorized to enter into lease-purchase agreements.
Section 9-21-20 - Certification of annual tax levy to county auditor.
Section 9-21-22 - Maximum obligations under appropriation.
Section 9-21-23 - Proration of expenditures under appropriation for more than one year.
Section 9-21-24 - Highway taxes paid to municipal treasurer quarterly--Purposes for which expended.
Section 9-21-24.1 - Encumbrance of unexpended appropriations for obligations incurred but not paid.
Section 9-21-25 - Diversion of money belonging to funds prohibited.
Section 9-21-26.1 - Transfer of surplus funds--Restrictions.
Section 9-21-27 - Transfer of bond redemption funds allowed if certain amount is retained.
Section 9-21-31 - Capital replacement reserve fund authorized.
Section 9-21-32 - Internal service fund for equipment purchases authorized--Equipment defined.
Section 9-21-33 - Contributions to technical colleges.
Section 9-21-34 - Municipal appropriation--Deadlines.
Section 9-21-34.1 - Municipal appropriation--Moved deadline--Certification.