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.
13-16-6 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 of taxes--Limitations .
13-16-7.2 Maximum taxes--Pledge of taxes.
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 Repealed.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 Repealed.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.
13-16-26 Transfers between school district funds.
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
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
Use of admission fees for interscholastic activities by local organization--Approved purposes--Report to school board.
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