§ 13-16-1 Sources of school district funds
§ 13-16-2 Funds to comport with generally accepted accounting principles
§ 13-16-3 General fund defined
§ 13-16-4 Lease payments from general fund in federally affected areas–Purchase on option made from capital outlay fund
§ 13-16-6 Capital outlay fund–Definition–Uses–Levy
§ 13-16-6.1 Bidders on installment purchases or lease-purchase agreement to state interest rate and installment schedule
§ 13-16-6.2 Capital outlay certificates authorized–Issuance–Sale–Election–Maturity
§ 13-16-6.3 Hearing on installment purchase, lease-purchase or capital outlay certificates–Approval or reference to voters
§ 13-16-6.4 Referendum petition and election on installment purchase or capital outlay certificates
§ 13-16-7 Additional tax levy for certain funds or obligations–Pledge of taxes–Limitations
§ 13-16-7.2 Maximum taxes–Pledge of taxes
§ 13-16-7.3 Maximum pledge of taxes–Limitations
§ 13-16-7.4 Maximum pledge of taxes–Transition
§ 13-16-8 Bond and certificate proceeds placed in capital outlay fund
§ 13-16-9 Expenditure of money from capital outlay fund
§ 13-16-9.1 Validation of prior school district contracts
§ 13-16-9.2 Five-year plan required when fund used to construct new facilities or additions
§ 13-16-9.3 Public hearing for use of capital outlay fund–Notice
§ 13-16-10 Annual levy to pay school district bonds–Irrepealable–Exclusive of maximum levy
§ 13-16-11 Levy of annual tax for school district bonds–Reduction on accumulation of surplus in bond redemption fund
§ 13-16-12 Refunding bond proceeds placed in bond redemption fund–Reduction of annual tax levy
§ 13-16-13 Tax proceeds paid into bond redemption fund–Purposes for which used
§ 13-16-14 Restriction on transfers from bond redemption fund
§ 13-16-15 Designation of depositories for school district–Resolution
§ 13-16-15.1 Domestic savings and loan associations as official depositories–Restrictions
§ 13-16-18 Deposit and investment of fund accumulations–Crediting of interest–Maturity of bond redemption fund investments–Filing of resolutions
§ 13-16-18.1 Domestic federal credit union as public depository–Requirement
§ 13-16-19 Custodial funds–Stewardship–Designation of employee–Surety bond
§ 13-16-20 Disbursements–Records–Receipts–Payment of claims–Serially numbered ticket sales–Destruction of records
§ 13-16-21 Custodial funds–Monthly and annual reports–Audits
§ 13-16-24 Unlawful contracts and warrants void
§ 13-16-26 Transfers between school district funds
§ 13-16-26.2 Transfers from general fund–Prohibited–Exceptions
§ 13-16-26.3 Transfer of moneys between funds in newly consolidated districts–Restrictions–Reversion of funds–Promulgation of rules
§ 13-16-26.4 Transfer of certain special education funds to carry out activities under Elementary and Secondary Education Act
§ 13-16-28 Audit of school district books called by state, school board, or voters
§ 13-16-29 School district repayment fund created–Pledge of revenues–Creation of sub-funds or accounts
§ 13-16-30 Title VIII of the Elementary and Secondary Education Act fund
§ 13-16-31 Transfers from Title VIII fund
§ 13-16-32 Special education fund–Legal costs allowable expenditures
§ 13-16-33 School annual financial reports
§ 13-16-35 Use of admission fees for interscholastic activities by local organization–Approved purposes–Report to school board
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Terms Used In South Dakota Codified Laws > Title 13 > Chapter 16 - School District Funds and Accounts

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • 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.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.