South Dakota Codified Laws
Title 13 - Education
Chapter 16 - School District Funds And Accounts

Section 13-16-1 - Sources of school district funds. - 13-16-1. Sources of school district funds. School district funds are...

Section 13-16-2 - Funds to comport with generally accepted accounting principles. - 13-16-2. Funds to comport with generally accepted accounting principles. All...

Section 13-16-3 - General fund defined. - 13-16-3. General fund defined. The general fund of the school...

Section 13-16-4 - Lease payments from general fund in federally affected areas--Purchase on option made from capital outlay fund. - 13-16-4. Lease payments from general fund in federally affected areas--Purchase...

Section 13-16-6 - Capital outlay fund--Definition--Uses--Levy. - 13-16-6. Capital outlay fund--Definition--Uses--Levy. The capital outlay fund of the...

Section 13-16-6.1 - Bidders on installment purchases or lease-purchase agreement to state interest rate and installment schedule. - 13-16-6.1. Bidders on installment purchases or lease-purchase agreement to state...

Section 13-16-6.2 - Capital outlay certificates authorized--Issuance--Sale--Election--Maturity. - 13-16-6.2. Capital outlay certificates authorized--Issuance--Sale--Election--Maturity. The school board of any...

Section 13-16-6.3 - Hearing on installment purchase, lease-purchase or capital outlay certificates--Approval or reference to voters. - 13-16-6.3. Hearing on installment purchase, lease-purchase or capital outlay certificates--Approval...

Section 13-16-6.4 - Referendum petition and election on installment purchase or capital outlay certificates. - 13-16-6.4. Referendum petition and election on installment purchase or capital...

Section 13-16-7 - Additional tax levy for certain funds or obligations--Pledge of taxes--Limitations. - 13-16-7. Additional tax levy for certain funds or obligations--Pledge of...

Section 13-16-7.2 - Maximum taxes--Pledge of taxes. - 13-16-7.2. Maximum taxes--Pledge of taxes. Starting with taxes payable in...

Section 13-16-7.3 - Maximum pledge of taxes--Limitations. - 13-16-7.3 . Maximum pledge of taxes--Limitations. Notwithstanding the provisions of...

Section 13-16-7.4 - Maximum pledge of taxes--Transition. - 13-16-7.4 . Maximum pledge of taxes--Transition. Any school district impacted...

Section 13-16-8 - Bond and certificate proceeds placed in capital outlay fund. - 13-16-8. Bond and certificate proceeds placed in capital outlay fund....

Section 13-16-9 - Expenditure of money from capital outlay fund. - 13-16-9. Expenditure of money from capital outlay fund. Money can...

Section 13-16-9.1 - Validation of prior school district contracts. - 13-16-9.1. Validation of prior school district contracts. All contracts and...

Section 13-16-9.2 - Five-year plan required when fund used to construct new facilities or additions. - 13-16-9.2. Five-year plan required when fund used to construct new...

Section 13-16-9.3 - Public hearing for use of capital outlay fund--Notice. - 13-16-9.3. Public hearing for use of capital outlay fund--Notice. Any...

Section 13-16-10 - Annual levy to pay school district bonds--Irrepealable--Exclusive of maximum levy. - 13-16-10. Annual levy to pay school district bonds--Irrepealable--Exclusive of maximum...

Section 13-16-11 - Levy of annual tax for school district bonds--Reduction on accumulation of surplus in bond redemption fund. - 13-16-11. Levy of annual tax for school district bonds--Reduction on...

Section 13-16-12 - Refunding bond proceeds placed in bond redemption fund--Reduction of annual tax levy. - 13-16-12. Refunding bond proceeds placed in bond redemption fund--Reduction of...

Section 13-16-13 - Tax proceeds paid into bond redemption fund--Purposes for which used. - 13-16-13. Tax proceeds paid into bond redemption fund--Purposes for which...

Section 13-16-14 - Restriction on transfers from bond redemption fund. - 13-16-14. Restriction on transfers from bond redemption fund. No money...

Section 13-16-15 - Designation of depositories for school district--Resolution. - 13-16-15. Designation of depositories for school district--Resolution. The school board...

Section 13-16-15.1 - Domestic savings and loan associations as official depositories--Restrictions. - 13-16-15.1. Domestic savings and loan associations as official depositories--Restrictions. Domestic...

Section 13-16-18 - Deposit and investment of fund accumulations--Crediting of interest--Maturity of bond redemption fund investments--Filing of resolutions. - 13-16-18. Deposit and investment of fund accumulations--Crediting of interest--Maturity of...

Section 13-16-18.1 - Domestic federal credit union as public depository--Requirement. - 13-16-18.1. Domestic federal credit union as public depository--Requirement. Any domestic...

Section 13-16-19 - Custodial funds--Stewardship--Designation of employee--Surety bond. - 13-16-19. Custodial funds--Stewardship--Designation of employee--Surety bond. The school board shall...

Section 13-16-20 - Disbursements--Records--Receipts--Payment of claims--Serially numbered ticket sales--Destruction of records. - 13-16-20. Disbursements--Records--Receipts--Payment of claims--Serially numbered ticket sales--Destruction of records. The...

Section 13-16-21 - Custodial funds--Monthly and annual reports--Audits. - 13-16-21. Custodial funds--Monthly and annual reports--Audits. The employee of the...

Section 13-16-24 - Unlawful contracts and warrants void. - 13-16-24. Unlawful contracts and warrants void. Every contract made or...

Section 13-16-26 - Transfers between school district funds. - 13-16-26. Transfers between school district funds. All or any part...

Section 13-16-26.2 - Transfers from general fund--Prohibited--Exceptions. - 13-16-26.2. Transfers from general fund--Prohibited--Exceptions. Notwithstanding §13-16-26, no school district...

Section 13-16-26.3 - Transfer of moneys between funds in newly consolidated districts--Restrictions--Reversion of funds--Promulgation of rules. - 13-16-26.3. Transfer of moneys between funds in newly consolidated districts--Restrictions--Reversion...

Section 13-16-26.4 - Transfer of certain special education funds to carry out activities under Elementary and Secondary Education Act. - 13-16-26.4. Transfer of certain special education funds to carry out...

Section 13-16-28 - Audit of school district books called by state, school board, or voters. - 13-16-28. Audit of school district books called by state, school...

Section 13-16-29 - School district repayment fund created--Pledge of revenues--Creation of sub-funds or accounts. - 13-16-29. School district repayment fund created--Pledge of revenues--Creation of sub-funds...

Section 13-16-30 - Title VIII of the Elementary and Secondary Education Act fund. - 13-16-30. Title VIII of the Elementary and Secondary Education Act...

Section 13-16-31 - Transfers from Title VIII fund. - 13-16-31. Transfers from Title VIII fund. The Title VIII of...

Section 13-16-32 - Special education fund--Legal costs allowable expenditures. - 13-16-32. Special education fund--Legal costs allowable expenditures. The South Dakota...

Section 13-16-33 - School annual financial reports. - 13-16-33. School annual financial reports. Each school district shall file...

Section 13-16-35 - Use of admission fees for interscholastic activities by local organization--Approved purposes--Report to school board. - 13-16-35. Use of admission fees for interscholastic activities by local...