CHAPTER 13-18
SCHOOL DISTRICT WARRANTS AND DISBURSEMENTS
13-18-1 School payments--Check, warrant, or electronic funds transfer--Prior authorization.
13-18-2 Contents and signing of checks and warrants.
13-18-3 Itemized invoice and verified voucher required for issuance of check or warrant--Retention.
13-18-4 13-18-4. Repealed by SL 1982, ch 86, § 135
13-18-5 13-18-5 to 13-18-7. Repealed by SL 1975, ch 128, § 377
13-18-8 Business manager's check register--Form and contents.
13-18-9 Registered warrant prenumbered and issued when funds insufficient--Records kept--Endorsement--Interest earned.
13-18-10 Checks for federal tax payments as preferred obligation--Special accounts for federal moneys.
13-18-11 Register of warrants not paid for want of funds--Payment in order of registration.
13-18-12 13-18-12. Repealed by SL 2015, ch 82, § 17.
13-18-13 Call of registered warrants for payment--Cessation of interest.
13-18-14 Cancellation of check or warrant not presented for payment--Notation in register.
13-18-15 Payment of check or warrant despite cancellation provisions.
13-18-16 Petty cash account--Maximum amount.
13-18-17 Incidental account.
13-18-18 Health insurance flexible spending accounts.
13-18-1. School payments--Check, warrant, or electronic funds transfer--Prior authorization.
School funds shall be paid by the school district business manager only upon check, warrant, or electronic funds transfer approved by the school board.
A school board may authorize the payment of a claim against the school district for goods or services prior to the next board meeting if the board specifies the vendor and the maximum amount allowed for the payment.
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; SL 2024, ch 54, § 1.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
