South Dakota Codified Laws > Title 4 > Chapter 4 – State Public Fund Structure


§ 4-4-1	Purpose of chapter
§ 4-4-2	State public funds defined
§ 4-4-3	Public funds maintained in state treasury–Local bank accounts as official accounts–Signatories–Statements required of agencies holding state funds in local bank
§ 4-4-3.1	Local drug buy accounts
§ 4-4-4	Governmental accounting systems to comport with generally accepted accounting principles
§ 4-4-4.3	Securities operating fund and insurance operating fund established–Permitted expenditures
§ 4-4-4.4	Transfer of excess funds at end of fiscal quarter
§ 4-4-4.5	Boiler inspection fund established–Permitted expenditures
§ 4-4-4.6	Transfer of excess funds at end of fiscal year
§ 4-4-5	Treasury accounts in lieu of funds–Modification to conform to uniform accounting system
§ 4-4-6	Annual financial statements
§ 4-4-7	Deposit of indirect cost reimbursements from the federal government–Exemption
§ 4-4-8	Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures–Exemption

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.