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

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

Section 9-22-3 - Duplicate receipts given by treasurer--Filing with auditor or clerk. - 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. - 9-22-4. Assignment of delinquent accounts receivable--Disposition of uncollectible accounts. Every...

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

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

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

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

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

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

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

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

Section 9-22-15 - Resolution required for investment transactions. - 9-22-15. Resolution required for investment transactions. In carrying out the...

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

Section 9-22-17 - Receipt and application of special assessment money--Cancellation of certificates. - 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. - 9-22-18. Register of warrants paid--Examination by finance committee. The treasurer...

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

Section 9-22-20 - Treasurer's reports to governing body. - 9-22-20. Treasurer's reports to governing body. The treasurer shall report...

Section 9-22-21 - Annual financial report--Publication--Filing. - 9-22-21. Annual financial report--Publication--Filing. The financial officer shall report to...

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

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

Section 9-22-24 - Municipal interfund loans. - 9-22-24. Municipal interfund loans. Upon approval by the governing body,...