South Dakota Codified Laws 7-21-1. Definition of terms
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Terms used in this title, unless the context otherwise plainly requires, are defined as follows:
(1) “Institutions and agencies,” when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners;
Terms Used In South Dakota Codified Laws 7-21-1
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(2) “Fiscal year,” the twelve months period ending on the thirty–first day of December, each year;
(3) “Current fiscal year,” the then existing fiscal year;
(4) “Next fiscal year” or “following fiscal year,” the fiscal year following the fiscal year in which the budget is adopted and levies made.
Source: SL 1927, ch 79, § 2; SDC 1939, § 12.2001.