reglab/housing_qa huggingface dataset:
SD Codified L § 4-3-23 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-23 - Application of revenue from anticipation warrants--Appropriation of collections to payment of warrants.

4-3-23. Application of revenue from anticipation warrants--Appropriation of collections to payment of warrants.All money received from the negotiation of revenue warrants pursuant to §4-3-21 shall be applied only to the payment of the necessary and actual current expenses of the state and outstanding registered state warrants. All money thereafter received or collected from or on account of such revenues assessed but not yet collected, or so much thereof as may be necessary, is set apart and appropriated to the payment of such warrants, if any, as may be issued in pursuance of the foregoing provisions; and the state treasurer is authorized and required to make payment of the same from funds so appropriated. Source: SL 1895, ch 91, §2; SL 1895, ch 92, §1; SL 1895, ch 93, §1; RPolC 1903, §2248; SL 1909, ch 120; RC 1919, §6971; SL 1921, ch 397; SDC 1939, §55.2504.
SD Codified L § 4-3-24 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-24 - Interest payments on revenue anticipation warrants.

4-3-24. Interest payments on revenue anticipation warrants.The state treasurer is authorized and directed to pay the interest due from time to time upon state revenue warrants out of the fund created for the payment of the annual interest upon the public debt, and to charge the items of interest so paid to such fund. Source: SL 1893, ch 134, §1; RPolC 1903, §2249; RC 1919, §6972; SDC 1939, §55.2504.
SD Codified L § 4-3-25 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-25 - Increase of public debt not authorized.

4-3-25. Increase of public debt not authorized.Sections 4-3-21 to 4-3-24, inclusive, shall not be so construed as to in any way authorize the increase of the public debt. Source: SL 1895, ch 91, §2; SL 1895, ch 92, §1; SL 1895, ch 93, §1; RPolC 1903, §2248; SL 1909, ch 120; RC 1919, §6971; SL 1921, ch 397; SDC 1939, §55.2504.
SD Codified L § 4-3-26 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-26 - Destruction of unusable revenue stamps.

4-3-26. Destruction of unusable revenue stamps.The secretary of revenue may destroy all mutilated, unusable, and obsolete cigarette state revenue stamps. Source: SL 1949, ch 229, §§1, 2; SDC Supp 1960, §55.1410; SL 1984, ch 30, §1.
SD Codified L § 4-3-27 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-27 - Credit card or electronic payment for purchases or transactions--Establishment of policies.

4-3-27. Credit card or electronic payment for purchases or transactions--Establishment of policies.Notwithstanding any other provision of law, local government officials and employees may be permitted to use a credit card or electronic payment for the purchase of materials, supplies, equipment, or other authorized transactions for the benefit of the local government entity. Before authorizing the use of a credit card or electronic payment, the governing body shall, by resolution, establish policies providing for the use and accountability of credit card purchases or electronic transactions. Source: SL 2001, ch 22, §1; SL 2007, ch 26, §1; SL 2014, ch 26, §1.
SD Codified L § 4-3-28 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-28 - State and political subdivisions permitted to accept credit or debit cards or electronic payments--Fee--Promulgation of rules.

4-3-28. State and political subdivisions permitted to accept credit or debit cards or electronic payments--Fee--Promulgation of rules.Notwithstanding any other provision of law, the state and its political subdivisions may accept a credit card, a debit card, or an electronic payment as payment for a transaction. The state and its political subdivisions may assess and collect a fee in an amount sufficient to cover any processing fee associated with a credit card, debit card, or electronic transaction. The Bureau of Finance and Management shall promulgate rules pursuant to chapter 1-26 relating to the establishment and collection of a processing fee associated with a credit card or debit card transaction. The governing body of each political subdivision may, by resolution, establish and collect a processing fee associated with a credit card, debit card, or electronic transaction. Source: SL 2001, ch 22, §2; SL 2007, ch 26, §2.
SD Codified L § 4-3-29 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-29 - State of South Dakota endowment fund--Administration by South Dakota Community Foundation.

4-3-29. State of South Dakota endowment fund--Administration by South Dakota Community Foundation.The State of South Dakota endowment fund may be established within the South Dakota Community Foundation. The purpose of the endowment fund is to provide a fund for any person who wishes to contribute to the endowment fund to further the excellent quality of life which is unique to this state. This fund shall be administered by the South Dakota Community Foundation. Any funds received by the state from the State of South Dakota endowment fund shall be appropriated by the South Dakota Legislature. Source: SL 2011, ch 25, §1.
SD Codified L § 4-4-1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-1 - Purpose of chapter.

4-4-1. Purpose of chapter.The purpose of this chapter is to provide for effective legislative and executive control over all state public funds, and to simplify the basis upon which the state's fund accounting records shall be maintained and reported. Source: SL 1966, ch 188, §1.
SD Codified L § 4-4-2 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-2 - State public funds defined.

4-4-2. State public funds defined.The term, state public funds, means cash, checks, bills, notes, drafts, stocks, bonds, and all similar mediums of exchange which are received or disbursed under law, including rules, by a department, institution, commission, any other agency of state government, or any entity created for the purpose of risk sharing by joint powers agreement pursuant to chapter 1-24. Source: SL 1966, ch 188, §2; SL 1968, ch 212; SL 1999, ch 20, §1.
SD Codified L § 4-4-3 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 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. Public funds maintained in state treasury--Local bank accounts as official accounts--Signatories--Statements required of agencies holding state funds in local bank.All state public funds shall be received and maintained in the state treasury, and shall be disbursed only upon proper authorization by the state auditor and the state treasurer, unless the state treasurer and state auditor jointly determine a justification exists for maintaining public funds in a local bank account. A local bank account authorized by the state auditor and state treasurer is an official account of the state subject to the custody of the state treasurer under §1-10-1. Neither the state treasurer nor the state auditor may be a signatory on any local account. Any agency holding state funds in any local bank account shall provide a quarterly statement of activity in that account to the state treasurer and the state auditor. Source: SL 1966, ch 188, §3; SL 2002, ch 25, §1.
SD Codified L § 4-4-3.1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-3.1 - Local drug buy accounts.

4-4-3.1. Local drug buy accounts.The state treasurer and state auditor shall approve local drug buy accounts at the request of the attorney general. Source: SL 2002, ch 25, §3.
SD Codified L § 4-4-4 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-4 - Governmental accounting systems to comport with generally accepted accounting principles.

4-4-4. Governmental accounting systems to comport with generally accepted accounting principles.Any accounting system used by any state agency or any component unit of state government shall be designed to meet the financial accounting and reporting requirements of generally accepted accounting principles. Source: SL 1966, ch 188, §4; SL 1981, ch 27, §1; SL 1985, ch 33, §22; SL 1988, ch 81, §8; SL 2001, ch 23, §1.
SD Codified L § 4-4-4.3 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-4.3 - Securities operating fund and insurance operating fund established--Permitted expenditures.

4-4-4.3. Securities operating fund and insurance operating fund established--Permitted expenditures.There is established within the state treasury the securities operating fund and the insurance operating fund, into which shall be deposited all fees received by each division. All moneys in the funds created by this section shall be budgeted and expended in accordance with the provisions of Title 4 on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Labor and Regulation. Expenditures from these funds may be made only to pay the necessary expenses of purposes specified in §§37-5B-1 to 37-5B-50, inclusive, and chapters 37-25A, 47-31B, 47-33, and Title 58. Source: SL 1989, ch 48, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §§20, 121; SL 2004, ch 278, §55; SL 2008, ch 203, §60; SL 2011, ch 1 (Ex. Ord. 11-1), §162, eff. Apr. 12, 2011.
SD Codified L § 4-4-4.4 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-4.4 - Transfer of excess funds at end of fiscal quarter.

4-4-4.4. Transfer of excess funds at end of fiscal quarter.At the end of each fiscal quarter the treasurer shall transfer any cash balance in excess of one hundred seventy-five thousand dollars from the insurance operating fund to the general fund. At the end of each fiscal quarter the treasurer shall transfer any cash balance in excess of fifteen thousand dollars from the securities operating fund to the general fund. Source: SL 1989, ch 48, §2; SL 1995, ch 26.
SD Codified L § 4-4-4.5 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-4.5 - Boiler inspection fund established--Permitted expenditures.

4-4-4.5. Boiler inspection fund established--Permitted expenditures.There shall be established within the state treasury the boiler inspection fund, into which shall be deposited all boiler inspection fees received by the Department of Public Safety. All moneys in the fund created by this section shall be budgeted and expended in accordance with the provisions of Title 4 on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Public Safety. Expenditures from these funds may be made only to pay necessary expenses of purposes specified in chapter 34-29A. Source: SL 1989, ch 48, §5; SL 2003, ch 272, §§20, 121.
SD Codified L § 4-4-4.6 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-4.6 - Transfer of excess funds at end of fiscal year.

4-4-4.6. Transfer of excess funds at end of fiscal year. At the end of the fiscal year the treasurer shall transfer any cash balance in excess of one hundred thousand dollars from the boiler inspection fund to the general fund. Source: SL 1989, ch 48, §6; SL 2021, ch 155, § 2.
SD Codified L § 4-4-5 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-5 - Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.

4-4-5. Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.The commissioner of finance and management may authorize and direct the state auditor and state treasurer to account for funds in the state treasury as separate accounts in lieu of funds, and the fund structure may be modified to conform to a uniform state accounting system. Source: SL 1966, ch 188, §5.
SD Codified L § 4-4-6 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-6 - Annual financial statements.

4-4-6. Annual financial statements.The Bureau of Finance and Management shall annually prepare financial statements for the State of South Dakota. The financial statements shall be prepared in accordance with generally accepted accounting principles. Source: SL 1987, ch 43; SL 2001, ch 23, §3.
SD Codified L § 4-4-7 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-7 - Deposit of indirect cost reimbursements from the federal government--Exemption.

4-4-7. Deposit of indirect cost reimbursements from the federal government--Exemption.Indirect cost reimbursements received from the federal government shall be deposited in the fund that incurred the indirect costs. Funds of the Board of Regents are exempt from this requirement. Source: SL 2005, ch 37, §1.
SD Codified L § 4-4-8 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 04 - State Public Fund Structure|Section 4-4-8 - Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption.

4-4-8. Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption.The state treasurer shall transfer that portion of cash balances in federal funds that have accumulated in each fund over two hundred fifty thousand dollars as of June thirtieth due to indirect cost reimbursements received from the federal government to those funds that incurred the indirect cost expenditures. Funds of the Board of Regents are exempt from this requirement. Source: SL 2005, ch 37, §2.
SD Codified L § 4-5-1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 05 - Custody And Investment Of State Funds|Section 4-5-1 - State treasurer not to profit from use of funds--Felony--Civil liability.

4-5-1. State treasurer not to profit from use of funds--Felony--Civil liability.The making of profit, directly or indirectly, by the state treasurer, out of any money in the state treasury belonging to the state, with the custody of which the state treasurer is charged, by loaning or otherwise using it, or the removal by the state treasurer, or by his consent, of such money or any part thereof out of the vault or safe of the treasurer's department, or out of any legal depository of such money, except for the payment of the sums authorized by law to be paid, for the purpose of depositing the same, under the provisions of chapter 4-6, in banks which shall have qualified as depositories, is a Class 6 felony, and the treasurer shall be liable upon his official bond for all profits realized from such unlawful use of such funds. Source: SL 1909, ch 229, §10; SL 1911, ch 234, §10; RC 1919, §6881; SDC 1939, §55.9917; SL 1980, ch 24, §55.
SD Codified L § 4-5-2 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 05 - Custody And Investment Of State Funds|Section 4-5-2 - Incidental funds established for state institutions--Initial warrant.

4-5-2. Incidental funds established for state institutions--Initial warrant.A permanent incidental fund is hereby established at each of the institutions under the control of the State Board of Regents and of the executive branch. To provide the money for such fund, the state auditor may issue and deliver a warrant not in excess of five thousand dollars to the proper officer of each of the institutions, drawn on the local and endowment fund thereof, upon presentation of a properly executed voucher therefor. Source: SL 1953, ch 315; SL 1955, ch 257; SDC Supp 1960, §55.2205-1; SL 1965, ch 242, §1; SL 1989, ch 20, §47.
SD Codified L § 4-5-3 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 05 - Custody And Investment Of State Funds|Section 4-5-3 - Purposes for which institution incidental funds may be used.

4-5-3. Purposes for which institution incidental funds may be used.Such permanent incidental fund shall be kept and used by the proper officer of the respective institutions, for the advanced payment of freight, express, periodicals, books, postage, gate money, all United States postal supplies and refund of tuition and student fees, utility bills, farm produce purchased on the open market, compensation and wages of emergency or temporary help in any amount, and such other minor bills and incidental expenses which are not in excess of fifty dollars each as shall require immediate payment, pending the issuance of the state auditor's warrant upon the state treasurer therefor, and for no other purpose whatsoever. Source: SL 1953, ch 315; SL 1955, ch 257; SDC Supp 1960, §55.2205-1; SL 1965, ch 242, §1; SL 1977, ch 38; SL 1980, ch 37.
SD Codified L § 4-5-4 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 05 - Custody And Investment Of State Funds|Section 4-5-4 - Accounting for disbursements and reimbursement of institution incidental funds.

4-5-4. Accounting for disbursements and reimbursement of institution incidental funds.In each case, where such a payment is made, the amount thereof shall be returned to said permanent incidental fund immediately upon receipt of the state auditor's warrant drawn on the proper fund or appropriation covering the bill for which said payment was advanced and for that purpose a detailed account of the expenses so paid shall, at regular intervals, be presented with verified vouchers, itemized and supported by receipted bills, or other information as may be required by the state auditor and auditor-general as evidence of payment, which shall be subject to audit and approval as other state claim vouchers. No payments shall be made in advance of the proper presentation of claim vouchers to the state auditor and the issuance of a state warrant on the state treasury by any of the institutions covered by §§4-5-2 to 4-5-4, inclusive, except as authorized herein. Source: SL 1953, ch 315; SL 1955, ch 257; SDC Supp 1960, §55.2205-1; SL 1965, ch 242, §1.
SD Codified L § 4-5-4.1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 05 - Custody And Investment Of State Funds|Section 4-5-4.1 - Limitation of warrants on institutions' funds--Diversion of other funds prohibited--Proration of income.

4-5-4.1. Limitation of warrants on institutions' funds--Diversion of other funds prohibited--Proration of income.No warrants shall be drawn in excess of the funds made available in the institutions' funds by the Board of Regents and at no time shall any money from other funds be diverted to the use of the institutions' funds. The state investment officer shall prorate all income to the institutions as required by §4-5-30. Source: SL 1977, ch 37, §1; SL 1985, ch 33, §34.
SD Codified L § 4-5-5 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 05 - Custody And Investment Of State Funds|Section 4-5-5 - Investment of political subdivision funds--Funds subject to provisions.

4-5-5. Investment of political subdivision funds--Funds subject to provisions."Public funds" in §§4-5-6 to 4-5-11, inclusive, shall include all general, special, and other funds, regardless of source or purpose, that may now or hereafter be owned, held, or administered by any political subdivision of this state, including counties, municipalities, townships, and school districts, or by any officer, commission, board, bureau, or agency of the political subdivision. Source: SL 1945, ch 359, §1; SDC Supp 1960, §48.0507; SL 1961, ch 258, §1; SL 1967, ch 237, §1.
SD Codified L § 4-5-6 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 05 - Custody And Investment Of State Funds|Section 4-5-6 - Investment in securities of or guaranteed by United States, repurchase agreements, or shares of registered investment companies.

4-5-6. Investment in securities of or guaranteed by United States, repurchase agreements, or shares of registered investment companies.Any public funds which will not be needed for current operating expenses may be invested in: (a) securities of the United States and securities guaranteed by the United States government either directly or indirectly including, without limitation, United States treasury bills, notes, bonds, and other obligations issued or directly or indirectly guaranteed by the United States government, or otherwise directly or indirectly backed by the full faith and credit of the United States government; provided that, for other than permanent, trust, retirement, building, and depreciation reserve funds, such securities shall either mature within eighteen months from the date of purchase or be redeemable at the option of the holder within eighteen months from the date of purchase; or (b) repurchase agreements fully collateralized by securities described in (a) and meeting the requirements of §4-5-9, if the repurchase agreements are entered into only with those primary reporting dealers that report to the Federal Reserve Bank of New York and with the one hundred largest United States commercial banks, as measured by domestic deposits; or (c) in shares of an open-end, no-load fund administered by an investment company registered under the Federal Investment Company Act of 1940, whose shares are registered under the Federal Securities Act of 1933 and whose only investments are in securities described in (a) and repurchase agreements described in (b). Source: SL 1945, ch 359, §1; SDC Supp 1960, §48.0507; SL 1961, ch 258, §1; SL 1967, ch 237, §1; SL 1988, ch 44, §1; SL 1995, ch 27.
SD Codified L § 4-5-6.1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 05 - Custody And Investment Of State Funds|Section 4-5-6.1 - Investment of public funds not needed for current operating expenses--Conditions.

4-5-6.1. Investment of public funds not needed for current operating expenses--Conditions.In lieu of or in addition to other statutory authorization for the investment of public funds, any public funds that are not needed for current operating expenses may be invested in accordance with the following conditions:(1)The public funds shall initially be placed by the public funds depositor in a bank located in this state which offers Federal Deposit Insurance Corporation insurance on its deposits;(2)The selected bank shall arrange for the deposit of the public funds in one or more federally insured financial institutions wherever located in the United States, for the account of the public funds depositor;(3)On the same date that the public funds are deposited pursuant to subdivision (2) of this section, the selected bank shall receive an amount of deposits from customers of other federally insured financial institutions equal to the amount of the public funds initially placed by the public funds depositor;(4)Each such deposit shall be insured by the Federal Deposit Insurance Corporation;(5)The selected bank shall act as custodian for the public funds depositor with respect to the deposits placed in the depositor's account. Source: SL 2004, ch 61, §1; SL 2012, ch 31, §1.