9-22-23. Annual estimate by auditor or clerk of expenses and revenue.
The auditor or clerk shall report annually, on or before the first day of September, to the governing body an estimate of the expenses of the municipality and likewise the revenue necessary to be raised for the current year. In municipalities of the first and second class, the budget form shall be similar to that recommended in the municipal accounting manual provided by §4-11-6.
Source: SL 1890, ch 37, art VII, §2; RPolC 1903, §1245; SL 1913, ch 119, §66; RC 1919, §6286; SL 1921, ch 314; SDC 1939, §45.1120; SL 1961, ch 248; SL 1971, ch 63; SL 1977, ch 73, §4.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 22 - Custody And Accounting For Municipal Funds
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 9-22-5 - 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 9-22-13 - 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.