§ 9-22-1 Receipts paid into municipal treasury–Funds designated by annual appropriationordinance
§ 9-22-2 Treasurer to receive moneys of municipality–Accounting
§ 9-22-3 Duplicate receipts given by treasurer–Filing with auditor or clerk
§ 9-22-4 Assignment of delinquent accounts receivable–Disposition of uncollectibleaccounts
§ 9-22-5 Municipal funds kept separate and not used for personal benefit
§ 9-22-6 Designation of depositories for municipal funds
§ 9-22-6.1 Savings and loan associations as official depositories
§ 9-22-6.2 Domestic federal credit union as official depository–Requirement
§ 9-22-11 Interest from deposited funds property of municipality
§ 9-22-12 Investment of debt service funds, surplus, utility revenues and bond proceeds–Special assessment bonds and certificates–Interest on investments
§ 9-22-13 Maturity dates of securities in which debt service funds invested
§ 9-22-14 Tax levy to retire bonds held by debt service fund
§ 9-22-15 Resolution required for investment transactions
§ 9-22-16 Separate accounting for funds and appropriations
§ 9-22-17 Receipt and application of special assessment money–Cancellation ofcertificates
§ 9-22-18 Register of warrants paid–Examination by finance committee
§ 9-22-19 Treasurer’s monthly settlement with auditor or clerk
§ 9-22-20 Treasurer’s reports to governing body
§ 9-22-21 Annual financial report–Publication–Filing
§ 9-22-22 Bond record maintained by auditor or clerk
§ 9-22-23 Annual estimate by auditor or clerk of expenses and revenue
§ 9-22-24 Municipal interfund loans

Terms Used In South Dakota Codified Laws > Title 9 > Chapter 22 - Custody and Accounting for Municipal Funds

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • ordinance: as used in this title shall mean a permanent legislative act of the governing body of a municipality within the limits of its powers. See South Dakota Codified Laws 9-19-1
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2