§ 34.02 BUDGET ORDINANCE.

   No later than the first regular meeting of the governing body in September, or within ten days thereafter, an annual appropriation ordinance for the ensuing year must be introduced in which it shall appropriate the sums of money necessary to meet all lawful expenses and liabilities of the municipality.  The ordinance shall specify the function and subfunction as prescribed by the Department of Legislative Audit for which the appropriations are made and the amount appropriated for each function and subfunction, which amount shall be appropriated from the proper fund.

(SDCL § 9-21-2)

§ 34.03 PASSAGE OF APPROPRIATION ORDINANCE.

   (A)   The appropriation ordinance shall be passed by a majority of the aldermen.  The mayor cannot break a tie.

(SDCL § 9-7-7)

   (B)   The mayor under the aldermanic form of government can veto all or any part of an appropriation ordinance.

(SDCL §§ 9-8-3 and 9-19-10)

   (C)   Upon passage, the appropriation ordinance shall be published in the same manner as all other ordinances.

Cross-reference:

   Special elections, see § 32.03

§ 34.04 CERTIFICATION OF LEVIES.

   Pursuant to SDCL § 10-12-7, all tax levies must be certified to the county auditor by the taxing district on or before October 1 of each year.

§ 34.05 SUPPLEMENTAL AND EMERGENCY APPROPRIATIONS.

   (A)   Supplemental appropriation.  If no provision in the appropriation is made for the municipality to conduct the indispensable functions of government, the governing body may approve and adopt a supplement appropriation ordinance, provided that it sets out in detail the reason and amount for each appropriation.  The procedures to adopt the supplemental appropriation are the same as for the annual appropriation ordinance.

(SDCL § 9-21-7)

   (B)   Emergency appropriation.  If an event occurs that could not have been reasonably anticipated at the time the annual appropriation was created and adopted, the governing body may order the mayor or president to borrow, in the name of the municipality and with the attest of the finance officer, a amount sufficient to provide for the necessary expense incurred by the emergency event.

(SDCL § 9-21-15)

§ 34.06 DISBURSEMENT OF FUNDS; PREPAYMENT.

   For payment of any services or property is allowed, the following must occur:

   (A)   An itemized invoice accompanied by a voucher verified by the appropriate municipal official that the services, other than those provided by municipal employees, or materials have been received shall be submitted;

   (B)   (1)   The invoice and voucher required by this section shall be filed in the office of the municipal finance officer.

         (2)   However, the governing body of any municipality may authorize the prepayment of claims against the municipality for services before they have been provided if the municipality has adopted an ordinance in advance that specifies the maximum amount allowable for any such prepayment and if a service contract exists.

(SDCL § 9-23-1)

   (C)   No claim against any municipality shall be audited or allowed unless it be fully itemized and a memorandum of the same entered upon the minutes of the meetings of the governing body.

(SDCL § 9-23-2)