South Dakota Codified Laws
Chapter 22 - Custody And Accounting For Municipal Funds
Section 9-22-1 - Receipts paid into municipal treasury--Funds designated by annual appropriation ordinance.

9-22-1. Receipts paid into municipal treasury--Funds designated by annual appropriation ordinance.
All money belonging to the municipality derived from taxation, licenses, fines, forfeitures, the operation of waterworks or other public utility owned or operated by it, or from any other source, shall be paid into the municipal treasury, and the governing body by the annual appropriation ordinance shall designate to what fund or funds such money shall be applied.

Source: SL 1913, ch 119, §117; RC 1919, §6340; SDC 1939, §45.1412.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 9 - Municipal Government

Chapter 22 - Custody And Accounting For Municipal Funds

Section 9-22-1 - Receipts paid into municipal treasury--Funds designated by annual appropriation ordinance.

Section 9-22-2 - Treasurer to receive moneys of municipality--Accounting.

Section 9-22-3 - Duplicate receipts given by treasurer--Filing with auditor or clerk.

Section 9-22-4 - Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.

Section 9-22-5 - Municipal funds kept separate and not used for personal benefit.

Section 9-22-6 - Designation of depositories for municipal funds.

Section 9-22-6.1 - Savings and loan associations as official depositories.

Section 9-22-6.2 - Domestic federal credit union as official depository--Requirement.

Section 9-22-11 - Interest from deposited funds property of municipality.

Section 9-22-12 - Investment of debt service funds, surplus, utility revenues and bond proceeds--Special assessment bonds and certificates--Interest on investments.

Section 9-22-13 - Maturity dates of securities in which debt service funds invested.

Section 9-22-14 - Tax levy to retire bonds held by debt service fund.

Section 9-22-15 - Resolution required for investment transactions.

Section 9-22-16 - Separate accounting for funds and appropriations.

Section 9-22-17 - Receipt and application of special assessment money--Cancellation of certificates.

Section 9-22-18 - Register of warrants paid--Examination by finance committee.

Section 9-22-19 - Treasurer's monthly settlement with auditor or clerk.

Section 9-22-20 - Treasurer's reports to governing body.

Section 9-22-21 - Annual financial report--Publication--Filing.

Section 9-22-22 - Bond record maintained by auditor or clerk.

Section 9-22-23 - Annual estimate by auditor or clerk of expenses and revenue.

Section 9-22-24 - Municipal interfund loans.