9-23-23. Incidental account.
A municipality may establish an incidental account in an amount determined by the governing body by setting aside on an imprest basis money from the general fund. The incidental account shall be kept and used by the officer designated by the governing body for advanced payment or for claims requiring immediate payment, not to exceed an amount established by the governing body. A detailed account of the expenditures from the incidental account shall be presented at regular intervals not to exceed one month with verified vouchers, itemized and supported by receipted bills or other information as general evidence of payment, which are subject to audit. All expenditures from this account shall be listed with other bills in the regular proceedings of the governing body. All claims made on the incidental account require the signatures of two officers of the municipality.
Source: SL 2012, ch 56, ยง1.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 23 - Municipal Warrants And Disbursements
Section 9-23-1 - Itemized invoice and verified voucher required for claim--Prepayment of claims.
Section 9-23-2 - Claim to be itemized--Memorandum in minutes of governing body.
Section 9-23-2.1 - Municipal board requisitions for warrants--Signatures.
Section 9-23-3 - Warrant required for disbursements from treasury--Bonds and coupons.
Section 9-23-4 - Warrants paid or registered on presentation.
Section 9-23-5 - Warrants paid in order of presentation.
Section 9-23-6 - Notation on back of paid warrant.
Section 9-23-7 - Endorsement of warrant for payment by depository.
Section 9-23-8 - Warrant register maintained by treasurer--Contents.
Section 9-23-9 - Registration of warrants presented but not paid.
Section 9-23-10 - Endorsement of warrants not paid for want of funds--Registration not required.
Section 9-23-11 - Registered warrants paid in order of registration.
Section 9-23-12 - Interest payable on warrants not paid for want of funds.
Section 9-23-13 - Resolution for annual payment of interest on register of warrants.
Section 9-23-15 - Call of registered warrants for annual payment of interest.
Section 9-23-17 - Endorsement and receipt for annual interest payment.
Section 9-23-19 - Call of registered warrants for payment--Termination of interest.
Section 9-23-20 - Cancellation of warrants on payment.
Section 9-23-21 - Cancellation of check or warrant not timely presented--Notation in register.
Section 9-23-22 - Payment of old check or warrant at direction of governing body.