reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-20 - Disbursements--Records--Receipts--Payment of claims--Serially numbered ticket sales--Destruction of records.

13-16-20. Disbursements--Records--Receipts--Payment of claims--Serially numbered ticket sales--Destruction of records.
The employee in charge of a custodial fund may issue checks for disbursements from the fund. Unless required by the school board, the disbursements do not require prior approval by the board nor signature of the presiding officer of the board or the business manager. The employee designated shall keep accurate records of all receipts, expenditures, and balances of the custodial fund; issue receipts in duplicate for all money received, except money received from the sale of printed serial number admission tickets; approve the expenditures, and pay all claims upon the presentation of an itemized verified claim. A memorandum record shall be kept on file for the sale of all serially numbered tickets by events, and the record shall be signed by the person selling the tickets. The employee may destroy any record that the records destruction board, acting pursuant to §1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.
Source:
SL 1955, ch 41, ch 10, §11; SDC Supp 1960, §15.2211; SL 1976, ch 115, §4; SL 1981, ch 45, §15; SL 2012, ch 88, §11; SL 2020, ch 53, § 2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-21 - Custodial funds--Monthly and annual reports--Audits.

13-16-21. Custodial funds--Monthly and annual reports--Audits.
The employee of the school district designated by the board to be in charge of a custodial fund shall monthly and annually submit reports to the school board. The fund shall be audited as part of the regular audit of the school district.
Source:
SL 1955, ch 41, ch 10, §11; SDC Supp 1960, §15.2211; SL 1976, ch 115, §5; SL 1996, ch 112; SL 2012, ch 88, §12; SL 2020, ch 53, § 3.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-24 - Unlawful contracts and warrants void.

13-16-24. Unlawful contracts and warrants void.
Every contract made or check or registered warrant issued in excess of the issuing capacity of the district as restricted in this title is void and is not an obligation of the district.
Source:
SL 1955, ch 41, ch 10, §14; SDC Supp 1960, §15.2214; SL 1975, ch 128, §106; SL 1982, ch 86, §134A; SL 1982, ch 139, §3; SL 2012, ch 94, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-26 - Transfers between school district funds.

13-16-26. Transfers between school district funds.
All or any part of a surplus of any school district fund, except the capital outlay fund provided by §§13-16-6 to 13-16-9, inclusive, and the special education fund provided by §13-37-16 may be transferred to any other school district fund. Only a school district with a plan for reorganization that has been approved by the voters pursuant to §13-6-47 after July 1, 2007 may transfer within twelve months before the effective date of the reorganization all or any part of a surplus in the capital outlay fund to the general fund. Any unused portion of money that has been transferred into the special education fund may be transferred from the special education fund within the current fiscal year to the fund from which it originated. All or any part of any school district fund may be loaned to any other school district fund for a term not to exceed twenty-four months.
The restriction on a transfer from the capital outlay fund in this section does not apply to any transfer from the capital outlay fund to the general fund as authorized in §13-16-6.
Source:
SL 1955, ch 41, ch 10, §5; SDC Supp 1960, §15.2205; SL 1964, ch 41; SL 1971, ch 110; SL 1992, ch 125; SL 1998, ch 91, §1; SL 2007, ch 93, §22; SL 2012, ch 88, §13; SL 2016, ch 83, §16.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-26.2 - Transfers from general fund--Prohibited--Exceptions.

13-16-26.2. Transfers from general fund--Prohibited--Exceptions.
Notwithstanding §13-16-26, no school district may transfer any funds, exclusive of federal funds and wind energy tax revenue that is defined in §13-13-10.1 and apportioned pursuant to §10-35-21, from the general fund to the capital outlay fund, bond redemption fund or the capital projects fund.
The authority provided by this section for the transfer of wind energy tax revenue is conditioned annually upon the district obtaining, from the Department of Education, verification that the average compensation of teachers in the district, as based on the most recently approved financial report, exceeds the average compensation rate for the 2017 fiscal year.
The transfer of wind energy tax revenue must be made within the ten-year timeframe identified in subdivision 13-13-10.1(6B) for each new wind farm. The maximum amount a school district may transfer on an annual basis is the amount of wind energy tax revenue that is able to be retained by the district and not counted as local effort.
Notwithstanding §13-16-6, wind energy tax revenue transferred to the capital outlay fund under the authority of this section must remain separately identified and may not thereafter be returned to the general fund.
Source:
SL 2000, ch 77, §1; SL 2001, ch 77, §6; SL 2021, ch 74, § 2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-26.3 - Transfer of moneys between funds in newly consolidated districts--Restrictions--Reversion of funds--Promulgation of rules.

13-16-26.3. Transfer of moneys between funds in newly consolidated districts--Restrictions--Reversion of funds--Promulgation of rules.
Notwithstanding any other provision of this chapter, if two or more school districts consolidate, for one year after the effective date of the consolidation pursuant to §13-6-61, the newly formed school district may transfer any money from its general fund to its capital outlay fund. However, any funds transferred pursuant to this section may only be spent for one-time costs related to the consolidation. Any funds transferred to the capital outlay fund, but not lawfully obligated within one year of the date of the consolidation, shall revert to the school district's general fund. The Department of Education shall promulgate rules pursuant to chapter 1-26 to require the necessary information and establish procedures necessary to implement this section.
Source:
SL 2002, ch 86, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §63; SL 2012, ch 88, §14.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-26.4 - Transfer of certain special education funds to carry out activities under Elementary and Secondary Education Act.

13-16-26.4. Transfer of certain special education funds to carry out activities under Elementary and Secondary Education Act.
Notwithstanding the provisions of §13-16-26, as provided by 20 U.S.C. §1413 as amended through July 1, 2005, in any fiscal year in which a school district is allocated federal IDEA funds greater than the allocation received in the prior fiscal year, the school district may transfer local special education funds in an amount not greater than fifty percent of the annual increase in the federal IDEA allocation to any other fund to carry out activities that could be supported with funds under the Elementary and Secondary Education Act of 1965.
Source:
SL 2010, ch 86, §1, eff. Feb. 8, 2010.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-28 - Audit of school district books called by state, school board, or voters.

13-16-28. Audit of school district books called by state, school board, or voters.
For any necessary reason an audit of the books of any school district may be called at any time by the auditor-general of the state, the school district board, or the voters of the school district by petition signed by twenty percent of the resident taxpayers of such district as shown by the assessment roll of the preceding year and presented to the school board or the auditor-general of the state.
Source:
SL 1955, ch 41, ch 10, §30; SDC Supp 1960, §15.2230; SL 1971, ch 111, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-29 - School district repayment fund created--Pledge of revenues--Creation of sub-funds or accounts.

13-16-29. School district repayment fund created--Pledge of revenues--Creation of sub-funds or accounts.
There is created a separate trust fund designated the school district repayment fund consisting of all revenues with respect to school district lease, resolution, certificate, or other arrangement, or any bond, note, or certificate issued to or in connection with a program sponsored by the Health and Educational Facilities Authority for school districts and entered into under §§13-13-39, 13-16-6.4, 13-16-7, and 13-19-27 to 13-19-29, inclusive. The Health and Educational Facilities Authority may pledge revenues received or to be received by the fund to secure bonds, notes or other obligations issued under §§13-13-39, 13-16-6.4, 13-16-7, and §13-19-27 to 13-19-29, inclusive. The authority may create sub-funds or accounts within the repayment fund created under this section as the authority considers necessary.
Source:
SL 1986, ch 124, §8; SL 1988, ch 140, §3; SL 1999, ch 84, §4.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-30 - Title VIII of the Elementary and Secondary Education Act fund.

13-16-30. Title VIII of the Elementary and Secondary Education Act fund.
Any funds received from the federal government under the provisions of Title VIII of the Elementary and Secondary Education Act for basic support may be deposited into the Title VIII of the Elementary and Secondary Education Act fund.
Source:
SL 1991, ch 138, §2; SL 1997, ch 89, §2; repealed by SL 2012, ch 87, §13; reinstated by SL 2013, ch 73, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-31 - Transfers from Title VIII fund.

13-16-31. Transfers from Title VIII fund.
The Title VIII of the Elementary and Secondary Education Act fund shall serve as a fund from which transfers shall be made to the funds enumerated in §13-16-2. A school district may not make expenditures out of its Title VIII of the Elementary and Secondary Education Act fund. Transfers out of the Title VIII of the Elementary and Secondary Education Act fund shall be made at the discretion of the school board.
Source:
SL 1991, ch 138, §3; SL 1997, ch 89, §3; repealed by SL 2012, ch 87, §14; reinstated by SL 2013, ch 73, §3.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-32 - Special education fund--Legal costs allowable expenditures.

13-16-32. Special education fund--Legal costs allowable expenditures.
The South Dakota Board of Education Standards may promulgate rules pursuant to chapter 1-26 to identify allowable expenditures from the special education fund. Legal costs incurred by a school district as a direct result of providing special education or special education and related services to a child for whom the district is financially responsible are allowable expenditures. The allowable expenditures may include any legal costs incurred by the school district in the referral, evaluation, and placement processes as well as any other legal expenses for which the district is determined to be legally responsible to pay as a result of due process hearings.
Source:
SL 1998, ch 98, §13; SL 2005, ch 100, §1; SL 2017, ch 81, §57.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-33 - School annual financial reports.

13-16-33. School annual financial reports.
Each school district shall file the annual financial report pursuant to §13-8-47 using the uniform accounting system as defined in the accounting manual developed pursuant to §4-11-6. Reports not filed prior to August thirtieth are considered past due and are subject to the past-due provisions of §13-13-38.
Source:
SL 1998, ch 98, §14; SL 2011, ch 86, §3.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 16 - School District Funds And Accounts › Section 13-16-35 - Use of admission fees for interscholastic activities by local organization--Approved purposes--Report to school board.

13-16-35. Use of admission fees for interscholastic activities by local organization--Approved purposes--Report to school board.
Any member school of an association provided for in §13-36-4 to which control, supervision, and regulation of high school interscholastic activities has been delegated, may, during each school year, allow any portion of the admissions fees collected at a single event in each activity recognized by the association to be used by a local organization that supports local interscholastic activities. The portion of the admissions fees provided to the local organization shall be used for a purpose that is approved in advance by the local school board, and may be used for a local endowment fund that is dedicated to assisting the local school district with its educational needs. The local organization shall maintain complete records of the admissions fees it receives, and shall provide a report to the local school board detailing the specific use of the admissions fees.
Source:
SL 2007, ch 97, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 17 - Compromise Of Judgments For School Districts › Section 13-17-1 - School board authorized to compromise judgments.

13-17-1. School board authorized to compromise judgments.
The school board of any school district is hereby authorized and empowered to make a compromise settlement of the whole or part of any judgment which such school district may have against any judgment debtor in this state.
Source:
SL 1939, ch 55, §1; SL 1955, ch 41, ch 10, §38; SDC Supp 1960, §15.2238.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 17 - Compromise Of Judgments For School Districts › Section 13-17-2 - Resolution of board authorizing compromise--Contents.

13-17-2. Resolution of board authorizing compromise--Contents.
Before any such settlement is made, the same must be authorized by a resolution duly made and passed by such school board and entered of record in the minutes of such board, setting forth the total amount of such judgment, the name of the judgment debtor, and whether or not such compromise settlement is for the whole, or a part of such judgment, the amount of money to be received in such settlement, and that such compromise settlement is, in the opinion of such school board, for the best interests of such school district.
Source:
SL 1939, ch 55, §2; SL 1955, ch 41, ch 10, §39; SDC Supp 1960, §15.2239.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 17 - Compromise Of Judgments For School Districts › Section 13-17-3 - Petition for circuit court approval of judgment compromise--Attached papers.

13-17-3. Petition for circuit court approval of judgment compromise--Attached papers.
After the passage and entry of record of such resolution, such school board shall present to the circuit court of the county where such school district is located, a petition setting forth a copy of said resolution, and such other facts as such court may require, together with a verified property statement to be furnished by such judgment debtor, and praying for an order of such court approving and authorizing such compromise settlement.
Source:
SL 1939, ch 55, §3; SL 1955, ch 41, ch 10, §40; SDC Supp 1960, §15.2240.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 17 - Compromise Of Judgments For School Districts › Section 13-17-4 - Time and place of hearing--Publication of notice.

13-17-4. Time and place of hearing--Publication of notice.
Upon the presentation and filing of the petition, a time and place shall be fixed by the court for hearing the petition, and notice of the petition and hearing shall be given by publishing a notice of the petition and hearing in the official newspaper of the school district at least once each week for at least two consecutive weeks. The first publication may not be less than fifteen days before the date of the hearing.
Source:
SL 1939, ch 55, §4; SL 1955, ch 41, ch 10, §41; SDC Supp 1960, §15.2241; SL 1972, ch 33, §5; SL 1983, ch 129, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 17 - Compromise Of Judgments For School Districts › Section 13-17-5 - Circuit court hearing on judgment compromise.

13-17-5. Circuit court hearing on judgment compromise.
Upon the day of such hearing, or at such time to which the hearing may be adjourned by the court, said petition shall be heard and any person interested may appear and show cause why such petition should not be granted.
Source:
SL 1939, ch 55, §5; SL 1955, ch 41, ch 10, §42; SDC Supp 1960, §15.2242.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 17 - Compromise Of Judgments For School Districts › Section 13-17-6 - Circuit court order approving judgment compromise--Cash settlement required.

13-17-6. Circuit court order approving judgment compromise--Cash settlement required.
If at such hearing it shall appear to the satisfaction of the court that such judgment debtor does not have sufficient property, over and above the exemptions allowed by law, out of which said judgment might be satisfied in full, and that it is for the best interests of all parties interested, that such petition should be granted, an order may be made approving such settlement and authorizing the same to be made, provided, however, that all such settlements must be made for cash and be fully paid to such school district within such time as ordered by the court not exceeding ninety days after the entry of said order.
Source:
SL 1939, ch 55, §6; SL 1955, ch 41, ch 10, §43; SDC Supp 1960, §15.2243.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 17 - Compromise Of Judgments For School Districts › Section 13-17-7 - Costs and expenses paid by judgment debtor--Deposit with school board.

13-17-7. Costs and expenses paid by judgment debtor--Deposit with school board.
All expenses incurred by such school board, under the provisions of this chapter, for clerk of courts fees and publication fees, shall be paid by the judgment debtor, regardless of whether such compromise settlement is approved by the court or not, and before any petition is presented to the circuit court, as provided in this chapter, the judgment debtor shall deposit with such school board a sufficient sum of money to cover such above-mentioned fees and expense.
Source:
SL 1939, ch 55, §7; SL 1955, ch 41, ch 10, §44; SDC Supp 1960, §15.2244.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-1 - Check, warrant or electronic funds transfer required for payment of school funds.

13-18-1. Check, warrant or electronic funds transfer required for payment of school funds.
School funds shall be paid by the school district business manager only upon check, warrant, or electronic funds transfer approved by the school board.
Source:
SDC 1939, §15.2219; SL 1955, ch 41, ch 10, §11; SDC Supp 1960, §15.2211; SL 1975, ch 128, §108; SL 2001, ch 81, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-2 - Contents and signing of checks and warrants.

13-18-2. Contents and signing of checks and warrants.
The school district business manager shall draw and sign all checks or warrants for purposes legally ordered by the school board, and every such check or registered warrant shall be countersigned by the president of the board unless otherwise provided by law, and shall specify the person, firm, or corporation to whom paid.
Source:
SDC 1939, §§15.2217, 15.2218; SL 1955, ch 41, ch 10, 11; SDC Supp 1960, §15.2211; SL 1975, ch 128, §109.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-3 - Itemized invoice and verified voucher required for issuance of check or warrant--Retention.

13-18-3. Itemized invoice and verified voucher required for issuance of check or warrant--Retention.
No check or warrant may be drawn by the business manager except for indebtedness incurred prior to its issue and upon the presentation of an itemized invoice, accompanied by a voucher verified by the appropriate school official that the services, other than those provided by school district employees, or materials have been received. The invoice and voucher required by this section shall be filed in the office of the business manager.
Source:
SDC 1939, §§15.2217, 15.2218; SL 1955, ch 41, ch 10, §11; SDC Supp 1960, §15.2211; SL 1975, ch 128, §110; SL 1983, ch 122, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-8 - Business manager's check register--Form and contents.

13-18-8. Business manager's check register--Form and contents.
The business manager shall keep a check register, which register shall show in a column arranged for that purpose the number, date, and amount of each check issued, the fund upon which the same is drawn, the date of issue, and the name of the payee.
Source:
SDC 1939, §15.2220; SL 1955, ch 41, ch 10, §12; SDC Supp 1960, §15.2212; SL 1975, ch 128, §112.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-9 - Registered warrant prenumbered and issued when funds insufficient--Records kept--Endorsement--Interest earned.

13-18-9. Registered warrant prenumbered and issued when funds insufficient--Records kept--Endorsement--Interest earned.
Whenever an approved voucher is presented for payment and there is insufficient money in the fund for the full payment of the claim, the school board may instruct the business manager to issue a prenumbered registered warrant or warrants for the payment of the approved voucher. The registered warrants shall be recorded by the business manager in a register and shall be arranged in columns to show the number, date, amount of the warrant, the fund upon which the warrant is drawn, the payee, the date of payment, the amount of interest, the total amount paid thereon, and the date of mailing notice to the payee in whose name the warrant is registered. Each registered warrant shall be identified clearly on the face by being printed or stamped "registered warrant" and shall be signed by the president of the board on the face of the warrant and the business manager shall sign the endorsement statement: Voucher presented for payment this __________ day of __________ 20__________, and not paid for want of money in the __________ fund, registration number __________ and the rate of interest __________ percent. Every warrant thus endorsed shall draw interest to be determined by the school board until paid.
Source:
SDC 1939, §§15.2221, 15.2222; SL 1947, ch 64; SL 1955, ch 41, ch 10, §13; SL 1957, ch 70; SDC Supp 1960, §15.2213; SL 1975, ch 128, §113; SL 1983, ch 28, §36.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-10 - Checks for federal tax payments as preferred obligation--Special accounts for federal moneys.

13-18-10. Checks for federal tax payments as preferred obligation--Special accounts for federal moneys.
Checks issued for the payment of old age and survivor's insurance (social security) tax, and for internal revenue tax withheld from school district employees and other mandatory payroll deductions shall be paid as a preference obligation of the school district before registered warrants are called and paid. Federal moneys which are commingled with other school district moneys in any fund shall be identified by special accounts in order that these moneys are available for their intended purpose and are not subject to registered warrant status in such fund.
Source:
SL 1957, ch 70; SDC Supp 1960, §15.2213; SL 1975, ch 128, §114.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-11 - Register of warrants not paid for want of funds--Payment in order of registration.

13-18-11. Register of warrants not paid for want of funds--Payment in order of registration.
The business manager shall keep a register of all registered warrants endorsed as provided by §13-18-9 and all such registered warrants shall be paid in the order of registration.
Source:
SDC 1939, §15.2221; SL 1947, ch 64; SL 1955, ch 41, ch 10, §13; SL 1957, ch 70; SDC Supp 1960, §15.2213; SL 1975, ch 128, §115.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-13 - Call of registered warrants for payment--Cessation of interest.

13-18-13. Call of registered warrants for payment--Cessation of interest.
Whenever there shall come into the hands of the business manager, or subject to his order, money applicable to the payment of any registered warrant, the business manager shall notify in writing, by mail, the holder of such registered warrant, at his last known place of residence, to present such registered warrant for payment, and such interest shall cease upon the date specified on the registered warrant call, and such money shall be held for the payment of such registered warrant. Whenever the business manager shall have on hand sufficient funds for the payment of any registered warrant, he shall call for such warrant immediately.
Source:
SDC 1939, §15.2221; SL 1947, ch 64; SL 1955, ch 41, ch 10, §13; SL 1957, ch 70; SDC Supp 1960, §15.2213; SL 1975, ch 128, §116.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-14 - Cancellation of check or warrant not presented for payment--Notation in register.

13-18-14. Cancellation of check or warrant not presented for payment--Notation in register.
The school board may, by resolution, cancel any check or warrant that has not been presented for payment at any time within two years of the date on which the check or warrant was issued. Upon such resolution the business manager shall note the cancellation in the check or warrant register.
Source:
SL 1976, ch 75, §5.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-15 - Payment of check or warrant despite cancellation provisions.

13-18-15. Payment of check or warrant despite cancellation provisions.
Notwithstanding any provision for cancellation of checks or warrants, the school board shall direct the payment of any properly issued check or warrant to any person entitled to payment thereof within a period of six years from date of issue thereof and may direct payment of checks or warrants more than six years from date of issue thereof.
Source:
SL 1976, ch 75, §6.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-16 - Petty cash account--Maximum amount.

13-18-16. Petty cash account--Maximum amount.
Nothing in §13-18-1 or 13-18-2 prohibits the establishment of a petty cash account. Moneys in such an account shall be set aside on an imprest basis from the fund of ownership upon presentation of a voucher by the business manager and approval by the board. The school board shall determine the amount of money set aside in the account up to a maximum of one thousand dollars. The school board shall prescribe policies and procedures governing the stewardship of such account. An employee shall be designated to be accountable for the petty cash account and shall keep accurate records of all receipts, expenditures, and balances of the account. Unless required by the school board, disbursements from the petty cash account may neither require approval by the board nor signature of the presiding officer of the board or business manager.
Source:
SL 1981, ch 138, §1; SL 2003, ch 98, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-17 - Incidental account.

13-18-17. Incidental account.
A school district may establish an incidental account in an amount determined by the board by setting aside on an imprest basis money from the general fund. Such incidental account shall be kept and used by the officer designated by the board for advanced payment or for claims requiring immediate payment, not to exceed an amount established by the board. A detailed account of the expenditures from the incidental account shall be presented at regular intervals not to exceed one month with verified vouchers, itemized and supported by receipted bills or other information as general evidence of payment, which shall be subject to audit. All expenditures from this account shall be listed with other bills in the regular school board proceedings.
Source:
SL 1981, ch 138, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 18 - School District Warrants And Disbursements › Section 13-18-18 - Health insurance flexible spending accounts.

13-18-18. Health insurance flexible spending accounts.
Any health insurance plan or policy provided by a school district for school district officers and employees may include the use of flexible spending accounts, which may include payment or reimbursement through the use of debit cards, direct deposit to financial institutions, by check, or a combination of these.
Source:
SL 2013, ch 76, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-1 - School board power to borrow on notes--Authorization, issuance and sale--Maximum term.

13-19-1. School board power to borrow on notes--Authorization, issuance and sale--Maximum term.
Any school board may borrow money, from any source willing to lend the money, by issuing a promissory note subject to the limitations and regulations set forth in §§13-19-2 to 13-19-6, inclusive. All notes shall be authorized, issued, and sold in accordance with the provisions of chapter 6-8B, except that no election shall be held and the notes may not be issued for a term in excess of twenty-four consecutive months.
Source:
SL 1955, ch 41, ch 10, §16; SDC Supp 1960, §15.2216; SL 1965, ch 48; SL 1975, ch 128, §117; SL 1984, ch 43, §102C; SL 1985, ch 127, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-1.2 - Issuance and sale of notes to health and educational facilities authority--Exemption from competitive bids.

13-19-1.2. Issuance and sale of notes to health and educational facilities authority--Exemption from competitive bids.
A school district may issue and sell or pledge its notes to the health and educational facilities authority or the authority's designated agent or trustee. School districts may enter into contracts and agreements with the health and educational facilities authority to effectuate the purposes of §§1-16A-19, 1-16A-74 to 1-16A-76, inclusive, and 13-19-1.2. In acting pursuant to this section, school districts are exempt from all laws of the state which provide for competitive bids and hearings in connection with such sales, pledges, contracts, and agreements.
Source:
SL 1986, ch 13, §4.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-2 - Amount borrowed on notes limited by anticipated receipts.

13-19-2. Amount borrowed on notes limited by anticipated receipts.
Except for obligations to the state, including the health and educational facilities authority, or federal government, the money borrowed pursuant to §13-19-1 may not exceed the sum of ninety-five percent of the amount of taxes levied or proposed to be levied by the school board but not collected at the date of borrowing by the school board pursuant to §13-11-2 for the current or next full school fiscal year for the fund for which the money is borrowed plus other anticipated receipts for the fund which have not been collected at the date of borrowing.
Source:
SL 1955, ch 41, ch 10, §16; SDC Supp 1960, §15.2216 (1); SL 1965, ch 48; SL 1975, ch 128, §118; SL 1976, ch 116; SL 1983, ch 130; SL 1985, ch 127, §2; SL 1989, ch 146, §7.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-3 - Borrowing limit reduced by outstanding warrants or notes.

13-19-3. Borrowing limit reduced by outstanding warrants or notes.
In case any registered warrants or promissory notes are outstanding against the fund for which the money is to be borrowed, the borrowing limit as specified in §13-19-2 shall be reduced by the amount of such warrants or promissory notes outstanding at the time the money is borrowed.
Source:
SL 1955, ch 41, ch 10, §16; SDC Supp 1960, §15.2216 (2); SL 1965, ch 48.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-4 - Interest rate on notes.

13-19-4. Interest rate on notes.
The rate of interest shall be stated on the note authorized by §13-19-1 and shall be negotiated by the parties.
Source:
SL 1955, ch 41, ch 10, §16; SDC Supp 1960, §15.2216 (5); SL 1965, ch 48; SL 1980, ch 129; SL 1983, ch 28, §37.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-5 - Signing of notes.

13-19-5. Signing of notes.
Notes authorized by §13-19-1 shall be signed by the president and the business manager of the school board.
Source:
SL 1955, ch 41, ch 10, §16; SDC Supp 1960, §15.2216 (4); SL 1965, ch 48; SL 1975, ch 128, §119.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-6 - Cash receipts devoted to retirement of warrants and notes when note outstanding.

13-19-6. Cash receipts devoted to retirement of warrants and notes when note outstanding.
When a promissory note authorized by §13-19-1 has been issued and not paid in full upon the maturity thereof, then thereafter, no cash receipts, from the collection of taxes or from the collection of tuition charges, shall be expended for any purpose except the retirement of principal and interest of registered warrants and promissory notes outstanding against the fund into which said revenue has been received, until all of said registered warrants and promissory notes shall have been retired.
Source:
SL 1955, ch 41, ch 10, §16; SDC Supp 1960, §15.2216 (3); SL 1965, ch 48; SL 1985, ch 127, §3.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-7 - Bonding power of school districts--Purposes for which bonds authorized.

13-19-7. Bonding power of school districts--Purposes for which bonds authorized.
All school districts are authorized and empowered to issue negotiable bonds for the following purposes only: to refund any bonded indebtedness which is or is about to become due and payable, or whenever such indebtedness can be refunded at a lower rate of interest; to fund any judgments or outstanding warrants, and to raise money for any purpose for which the school board is authorized to spend school district funds.
Source:
SDC 1939, §15.2201; SL 1945, ch 54, §1; SL 1945, ch 70; SL 1947, ch 62; SL 1947, ch 78; SL 1955, ch 41, ch 10, §17; SDC Supp 1960, §15.2217; SL 1963, ch 75, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-8 - Constitutional debt limit to be observed.

13-19-8. Constitutional debt limit to be observed.
No school district shall issue bonds in an amount which with the outstanding indebtedness of the district shall exceed the constitutional debt limitation for school districts.
Source:
SDC 1939, §15.2207; SL 1955, ch 41, ch 10, §18; SDC Supp 1960, §15.2218; SL 1968, ch 43, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-8.1 - Debt limit of school district created by reorganization--Readjustment of property, assets, debts, and liabilities.

13-19-8.1. Debt limit of school district created by reorganization--Readjustment of property, assets, debts, and liabilities.
For the purpose of §13-19-8, the outstanding indebtedness of any school district created by reorganization under chapter 13-6, shall include the principal and accrued interest thereon of all preexisting bonded indebtedness outstanding against any portion of a former school district included in the boundaries of the school district created by reorganization, as ascertained in the adjustment of property, assets, debts, and liabilities made by the board of county commissioners upon the reorganization. All such preexisting bonded indebtedness, and all bonds authorized and issued in accordance with law by the new school district entity created by reorganization, shall be and remain valid and binding general obligations of said districts, provided that the net bonded indebtedness thereof does not exceed the constitutional debt limitation. If the tax levy upon any former school district area for the payment of such preexisting bonded indebtedness, plus the tax levy on such area required for the payment of bonds of the new school district entity created by reorganization, should at any time be held by any court of competent jurisdiction to impose upon such area a debt or liability in excess of the constitutional limit, not offset by the benefits assured to such area by the terms of the adjustment of property, assets, debts, and liabilities theretofore made by the board of county commissioners, the validity of said bonds of such new school district as general obligation bonds shall not in any wise be impaired thereby; but the board of county commissioners shall without delay effect such readjustment of property, assets, debts, and liabilities as may be required, and the court shall have jurisdiction to order such readjustment and to determine the true and correct amount of each item therein.
Source:
SDC Supp 1960, §15.2218 as added by SL 1968, ch 43, §1; SL 1975, ch 128, §120.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-9 - Authorization, issuance, and sale of bonds--No election.

13-19-9. Authorization, issuance, and sale of bonds--No election.
All school district bonds shall be authorized, issued, and sold as provided in chapter 6-8B, except that no election shall be held to issue bonds to fund registered warrants.
Source:
SDC 1939, §15.2201; SL 1945, ch 54, §1; SL 1947, ch 62; SL 1955, ch 41, ch 10, §17; SDC Supp 1960, §15.2217; SL 1963, ch 75, §2; SL 1984, ch 43, §103.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-27 - Financing arrangements for capital improvements and expenditures incident to consolidation.

13-19-27. Financing arrangements for capital improvements and expenditures incident to consolidation.
Any school district may enter into lease-purchase agreements or other financing arrangement with or issue capital outlay certificates that are secured by a pledge of state aid to education funds in connection with a program sponsored by the Health and Educational Facilities Authority for capital improvements, the acquisition of equipment, or improvement of school facilities or other lawful purpose that the school board considers necessary or appropriate or as a result of a consolidation or proposed consolidation of one school district with another school district.
Source:
SL 1986, ch 124, §1; SL 1988, ch 140, §2; SL 1999, ch 84, §5; SL 2015, ch 90, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-28 - Terms of financing arrangements.

13-19-28. Terms of financing arrangements.
The terms of the lease-purchase agreement, resolution, certificate, or other arrangement, or any bond, note, or certificate issued to or in connection with a program sponsored by the Health and Educational Facilities Authority for school districts and shall contain such terms as the health and educational facilities authority considers necessary, including without limitation, terms of default, remedies, representations, and covenants of the school district.
Source:
SL 1986, ch 124, §2; SL 1999, ch 84, §6.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-29 - Limitation on expenditures when amounts are due and funds pledged as security.

13-19-29. Limitation on expenditures when amounts are due and funds pledged as security.
If capital outlay certificates are issued pursuant to the program authorized by §13-19-27 or 1-16A-97, or a lease-purchase agreement, or other financing arrangement is entered into with the Health and Educational Facilities Authority as authorized by §13-13-39, 13-16-6.4, 13-16-7, 13-16-29, 13-19-27, or 13-19-28, and a school district has pledged state aid to education funds provided under Title 13 to secure its obligations under or pursuant to a lease, resolution, certificate, or other arrangement and the authority determines that a school district is delinquent in making any payments pursuant to a lease, resolution, certificate or other arrangement, then no cash receipts from the collection of any taxes, from state aid under chapter 13-13 or from the collection of tuition charges may be expended for any purpose except paying the amounts due pursuant to the lease, resolution, certificate, or other arrangement as specified by written notice by or on behalf of the authority pursuant to §13-13-39. In such event, moneys from state aid under Title 13 shall be applied to pay the amounts as shall be specified by the authority to the authority or any financial institution acting as any paying agent or trustee on behalf of any holders of bonds, notes, lease purchase, capital outlay certificates, or other obligations in connection with any such arrangement and any such holders.
Source:
SL 1986, ch 124, §3; SL 1989, ch 146, §8; SL 1999, ch 84, §7; SL 2015, ch 89, §19; SL 2015, ch 90, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 19 - School District Bonds And Notes › Section 13-19-30 - Agreement for payment of amounts due but not yet paid--Trustee--Security interest perfected.

13-19-30. Agreement for payment of amounts due but not yet paid--Trustee--Security interest perfected.
Any school district may enter into an agreement with the Health and Educational Facilities Authority and any financial institution acting as trustee or paying agent for bonds, leases, certificates, or other obligations, issued for the purpose of implementing §13-19-29. The agreement may contain such provisions as the authority deems necessary and may provide that the financial institution may act as trustee for the benefit of and on behalf of the authority and be held accountable as the trustee of an express trust for the application and disposition of the state aid under Title 13 and other funds or amounts pledged by any school district, including the income and proceeds therefrom, solely for the uses and purposes as provided in the agreement. A copy of the agreement and any revisions or supplements to it, shall be filed with the secretary of the Department of Education to perfect the lien and security interest of the authority in the state aid under Title 13 and other funds or amounts pledged by any school district. No filing, recording, possession, or other action under the uniform commercial code or any other law of this state may be required to perfect the lien and security interest of the authority. The lien and security interest of the authority is deemed perfected, and the trust for the benefit of the authority so created is binding as of the date when the school district makes such pledge, notwithstanding the time of the filing with the secretary of the Department of Education, against all parties having prior or subsequent liens, security interests, or claims of any kind in tort, in contract or otherwise.
Source:
SL 1989, ch 146, §9; SL 1999, ch 84, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §63; SL 2015, ch 89, §20.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 20 - School District Purchases And Contracts › Section 13-20-1 - Board approval required for contracts.

13-20-1. Board approval required for contracts.
No contract shall be binding on any school district except it be approved by the school board acting as such, at an annual, regular, or regularly called special meeting.
Source:
SDC 1939, §15.2025; SL 1955, ch 41, ch 10, §34; SDC Supp 1960, §15.2234.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 20 - School District Purchases And Contracts › Section 13-20-2.1 - Interest of school district officer or employee in sale of school equipment as misdemeanor--Exception.

13-20-2.1. Interest of school district officer or employee in sale of school equipment as misdemeanor--Exception.
No school district officer or employee may be interested in the sale, proceeds, or profits of any book, apparatus, or furniture used or to be used in any school district of this state in which the officer serves or the employee is employed. A violation of this section is a Class 2 misdemeanor unless the sale is exempt as provided in §6-1-2 or the purchase is made at public auction.
Source:
SDC 1939, §§15.1707, 15.9906; SL 1955, ch 41, ch 5, §9; SL 1955, ch 41, ch 17, §6; SDC Supp 1960, §15.1709; SDCL, §13-34-8; SL 1974, ch 133, §1; SL 1982, ch 86, §136; SL 1987, ch 137.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 20 - School District Purchases And Contracts › Section 13-20-3 - Contracts let in accordance with public agency procurement law.

13-20-3. Contracts let in accordance with public agency procurement law.
Except for purchases made pursuant to chapter 13-34, if any school facilities are to be built or remodeled, or improvements are to be made to school sites, or if supplies or equipment are to be purchased, the school board shall let contracts in accordance with chapters 5-18A and 5-18B and in accordance with plans and specifications furnished by the board.
Source:
SDC 1939, §15.2106; SL 1955, ch 41, ch 11, §9; SL 1959, ch 68, §1; SDC Supp 1960, §15.2109; SL 1964, ch 39; SL 1972, ch 34, §4; SL 1975, ch 128, §131; SL 2011, ch 2, §124.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 20 - School District Purchases And Contracts › Section 13-20-4 - Emergency maintenance needs corrected in accordance with public agency procurement law.

13-20-4. Emergency maintenance needs corrected in accordance with public agency procurement law.
If an emergency maintenance need arises caused by wind, hail, fire, theft, explosion, deterioration resulting in sudden destruction to a vital piece of school equipment, or a traffic accident which would necessitate the closing of school while the school would otherwise be in session, or which would endanger the usefulness of remaining school property, the school board may take immediate action to correct such emergency maintenance need in accordance with the procedures provided in chapter 5-18A. An emergency maintenance need does not include the replacement of an entire school building.
Source:
SL 1955, ch 41, ch 11, §9; SL 1959, ch 68, §1; SDC Supp 1960, §15.2109; SL 1964, ch 39; SL 1975, ch 128, §132; SL 2011, ch 2, §125.