South Dakota Codified Laws
Chapter 22 - Custody And Accounting For Municipal Funds
Section 9-22-21 - Annual financial report--Publication--Filing.

9-22-21. Annual financial report--Publication--Filing.
The financial officer shall report to the governing body no later than the first regular meeting of May of each year, the receipts, expenses and financial condition of the municipality. The report shall include the amount of funds in the treasury at the time the report is made and where and in what amounts the funds are deposited or invested. The report shall be published in the official newspaper, or any other newspaper as the governing body may direct within thirty days after the report is made to the governing body or on completion of an annual audit. By the last day of May each year the financial officer shall file a copy of the report with the Department of Legislative Audit.

Source: SDC 1939, §45.1120; SL 1961, ch 248; SL 1974, ch 75; SL 1977, ch 73, §3; SL 1983, ch 61; SL 1997, ch 50, §1; SL 2018, ch 53, §1.

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.