Section 9-22-22 – Bond record maintained by auditor or clerk.
9-22-22. Bond record maintained by auditor or clerk. The auditor or clerk shall make and keep a list of outstanding municipal bonds, to whom issued, for what purpose, when and where payable, and the rate of interest they respectively bear, and recommend such action to the governing body as will secure the prompt payment of […]
Section 9-22-23 – Annual estimate by auditor or clerk of expenses and revenue.
9-22-23. Annual estimate by auditor or clerk of expenses and revenue. The auditor or clerk shall report annually, on or before the first day of September, to the governing body an estimate of the expenses of the municipality and likewise the revenue necessary to be raised for the current year. In municipalities of the first […]
Section 9-22-24 – Municipal interfund loans.
9-22-24. Municipal interfund loans. Upon approval by the governing body, any unrestricted cash in any municipal fund may be loaned to any other municipal fund. Source: SL 2010, ch 44, §1.
Section 9-22-15 – Resolution required for investment transactions.
9-22-15. Resolution required for investment transactions. In carrying out the provisions of §§9-22-12 to 9-22-14, inclusive, all transactions shall be by resolutions of the governing body. Source: SL 1915, ch 277; RC 1919, §6999; SL 1923, ch 264; SL 1927, ch 189; SL 1933, ch 164; SDC 1939, §45.2310; SL 1941, ch 200; SL 1949, […]
Section 9-22-16 – Separate accounting for funds and appropriations.
9-22-16. Separate accounting for funds and appropriations. The treasurer shall keep a separate account of each fund or appropriation and of the debits and credits belonging thereto. Source: SL 1890, ch 37, art VIII, §5; RPolC 1903, §1251; SL 1913, ch 119, §72; RC 1919, §6292; SDC 1939, §45.1124.
Section 9-22-17 – Receipt and application of special assessment money–Cancellation of certificates.
9-22-17. Receipt and application of special assessment money–Cancellation of certificates. All money received on any special assessment shall be held by the finance officer in its respective fund to be applied only to the payment of the improvements for which the assessment was made. All special assessment certificates received by the finance officer shall immediately […]
Section 9-22-18 – Register of warrants paid–Examination by finance committee.
9-22-18. Register of warrants paid–Examination by finance committee. The treasurer shall also keep a register of all warrants paid during the year, describing such warrants, their date, amount, number, the fund from which paid, and person to whom paid, specifying also the time of payment. All such warrants shall be examined by the finance committee […]
Section 9-22-19 – Treasurer’s monthly settlement with auditor or clerk.
9-22-19. Treasurer’s monthly settlement with auditor or clerk. The treasurer shall have a settlement with the auditor or clerk at the end of every month and turn over all warrants, interest coupons, bonds, or other evidence of indebtedness which may have been paid by him during the month, taking the receipt of the auditor or […]
Section 9-22-3 – Duplicate receipts given by treasurer–Filing with auditor or clerk.
9-22-3. Duplicate receipts given by treasurer–Filing with auditor or clerk. The treasurer shall give every person paying money into the treasury a duplicate receipt therefor, specifying the date of payment and upon what account paid. He shall also file copies of such receipts with the auditor or clerk at the date of his monthly report. […]
Section 9-22-4 – Assignment of delinquent accounts receivable–Disposition of uncollectible accounts.
9-22-4. Assignment of delinquent accounts receivable–Disposition of uncollectible accounts. Every municipality may assign for collection any or all delinquent accounts receivable. After reasonable collection efforts the governing body may determine that an account is uncollectible, and by formal action direct that the uncollectible amount be removed from the records and disclosed on that year’s financial […]