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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    13-16-5. Repealed by SL 1975, ch 128, § 377

13-16-6    Capital outlay fund--Definition--Uses--Levy.

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.

13-16-7.1    13-16-7.1. Repealed by SL 2016, ch 83, § 14.

13-16-7.2    Maximum taxes--Pledge of taxes.

13-16-7.3    Maximum pledge of taxes--Limitations.

13-16-7.4    Maximum pledge of taxes--Transition.

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    13-16-16, 13-16-17. Repealed by SL 1975, ch 128, § 377

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    Custodial funds--Stewardship--Designation of employee--Surety bond.

13-16-20    Disbursements--Records--Receipts--Payment of claims--Serially numbered ticket sales--Destruction of records.

13-16-21    Custodial funds--Monthly and annual reports--Audits.

13-16-22    13-16-22, 13-16-23. Repealed by SL 1982, ch 86, §§ 133, 134

13-16-24    Unlawful contracts and warrants void.

13-16-25    13-16-25. Repealed by SL 1975, ch 128, § 377

13-16-26    Transfers between school district funds.

13-16-26.1    13-16-26.1. Repealed by SL 1999, ch 79, § 2

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    13-16-27. Repealed by SL 1976, ch 53, § 2

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    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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