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CHAPTER 13-16

SCHOOL DISTRICT FUNDS AND ACCOUNTS

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.
13-16-5      Repealed.
13-16-6      Definition and use of capital outlay fund--Levy required.
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 to payment of installments or certificates--Remedies for enforcement.
13-16-7.1      Repealed.
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.
13-16-16, 13-16-17.      Repealed.
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      Stewardship of agency funds--Designation of district employee in charge--Surety bond.
13-16-20      Disbursements--Records--Receipts--Payment of claims--Serially numbered ticket sales--Destruction of records.
13-16-21      Monthly and annual reports on agency funds--Audits.
13-16-22, 13-16-23.      Repealed.
13-16-24      Unlawful contracts and warrants void.
13-16-25      Repealed.
13-16-26      Transfers between school district funds.
13-16-26.1      Repealed.


13-16-26.2      Transfer from general fund to capital outlay fund prohibited.
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.
13-16-27      Repealed.
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.
13-16-34      Omitted.
13-16-35      Use of admission fees for interscholastic activities by local organization--Approved purposes--Report to school board.


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