§ 7-21-1 Definition of terms
§ 7-21-2 Commissioners to adopt annual budget
§ 7-21-3 Auditor’s annual report of transactions for previous fiscal year
§ 7-21-4 Filing and examination of auditor’s report
§ 7-21-5 Preparation and filing of provisional budget
§ 7-21-6 Contents of provisional budget
§ 7-21-6.1 Line item for contingencies included in annual budget–Amount and source
§ 7-21-8 Publication of notice of commissioners’ budget meeting
§ 7-21-8.1 Publication of text of provisional budget
§ 7-21-9 Commissioners’ meeting for consideration of budget–Hearing of interested persons
§ 7-21-10 Amendment and correction of provisional budget by commissioners
§ 7-21-11 Maximum expenditures authorized in final budget
§ 7-21-12 Resolution adopting provisional budget–Publication of adopted budget
§ 7-21-13 Signing, attestation, and filing of final budget
§ 7-21-14 Trust imposed by adoption of budget
§ 7-21-15 Submission of budgets and tax levies to secretary of revenue
§ 7-21-16 Debts and liabilities exceeding maximum tax levy prohibited
§ 7-21-16.1 Counties authorized to enter lease-purchase agreement to lease real or personalproperty–Longer agreements for jails and juvenile detention facilities
§ 7-21-16.2 County authorized to issue promissory notes
§ 7-21-16.3 Borrowing limit
§ 7-21-16.4 Reduction of borrowing limit for outstanding warrants or promissory notes
§ 7-21-16.5 Interest rate–Signatures
§ 7-21-16.6 Notes not paid in full within term
§ 7-21-17 Contracts exceeding maximum tax levy void–Personal liability of consentingofficers–Dissent to be recorded
§ 7-21-18 Computation of amount to be raised by property tax
§ 7-21-18.1 Unassigned general fund balance limitation
§ 7-21-19 Annual tax levy on property–Limitation on levies to be observed
§ 7-21-20 Appropriations to be within budget–Additions to budget prohibited
§ 7-21-20.1 State and federal grants expended without budget–Publication
§ 7-21-21 Supplemental budget for unanticipated disaster
§ 7-21-22 Supplemental budget to meet statutory obligations and indispensable functions ofgovernment–Notice and hearing
§ 7-21-23 Procedural requirements for supplemental budgets
§ 7-21-24 Notice to county agencies of budget amounts
§ 7-21-25 Debts and liabilities exceeding appropriated amounts prohibited
§ 7-21-26 Excessive debts, liabilities, and payments void
§ 7-21-27 Personal liability of officers and employees creating or paying debts exceedingappropriated amounts
§ 7-21-28 Liability for damages of officers and employees incurring debts exceedingappropriated amounts
§ 7-21-29 Proration of appropriations covering more than one year
§ 7-21-30 Constructive knowledge of county financial condition and limitations
§ 7-21-32.1 Reimbursements from any budget activity added to the activity from which it waspaid
§ 7-21-32.2 Transfer of appropriation for contingencies
§ 7-21-33 Uncollected taxes not considered asset in computing debt limitation
§ 7-21-34 Borrowing from county funds against anticipated tax collections–Restoration ofmoneys borrowed
§ 7-21-35 Annual determination of delinquent real estate taxes
§ 7-21-36 Annual determination of warrants, claims and liabilities outstanding
§ 7-21-37 Certificates of indebtedness against delinquent taxes for payment of outstandingwarrants, claims, and liabilities
§ 7-21-38 Form of certificates of indebtedness against delinquent tax fund
§ 7-21-39 Sale or exchange of delinquent tax certificates of indebtedness
§ 7-21-40 Proceeds of certificates of indebtedness–Use to pay outstanding warrants, claims andliabilities
§ 7-21-41 Resolution creating delinquent tax fund–Tax collections paid into fund
§ 7-21-42 Redemption of certificates of indebtedness from delinquent tax fund
§ 7-21-43 Apportionment of unused balance in delinquent tax fund
§ 7-21-44 Unused appropriations terminated at end of year–Consideration in next budget
§ 7-21-44.1 Unused contingency funds terminated at end of year
§ 7-21-45 Resolution to encumber unexpended appropriations–Contents–Listing kept byauditor
§ 7-21-47 Payment of claims against previous year’s appropriation–Registration of warrants notpaid
§ 7-21-48 Transfer of surplus moneys in county funds–Outstanding warrants and obligationsto be provided for
§ 7-21-49 Transfer of unused balance of special funds
§ 7-21-51 Accumulation of funds for capital outlay purposes
§ 7-21-52 Authority to create depreciation reserve for capital acquisitions
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Terms Used In South Dakota Codified Laws > Title 7 > Chapter 21 - County Budget and Appropriations

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • 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
  • 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.
  • 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. See South Dakota Codified Laws 7-21-1
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.