Section
Financial Regulations
36.001 Accounting publications adopted
36.002 Revenues and special funds
36.003 Department of finance
36.004 Authorization of promissary notes
36.005 Disbursements by third party administrators
Purchasing
36.020 Authorization of contracts and agreements
36.021 Contracts involving public facilities or properties
36.022 Multiple year contracts and agreements
36.023 Discrimination clause
36.024 Budget administration manuals required
36.025 Claims to be published
36.026 Subsidy agreements
36.027 [Reserved]
36.028 [Reserved]
36.029 [Reserved]
36.030 Emergency award of contract without advertising
36.031 Negotiation of contract when no bids or when no firm competitive bids are received
36.032 [Reserved]
36.033 Items exempt from competitive bidding
36.034 Capital program
36.035 Design-build contracts
36.036 Construction manager-at-risk authorized
36.037 Construction manager-at-risk defined
36.038 Compatibility with other laws
36.039 City council authorization
FINANCIAL REGULATIONS
The most current edition of the Municipal Accounting Manual (MAM) for state municipalities, published by the state department of legislative audit; Government Accounting, Auditing and Financial Reporting (GAAFR), published by the Government Finance Officers Association and the Governmental Accounting Standards Board (GASB), are hereby adopted by the city to govern its financial procedures.
(1957 Rev. Ords., §§ 2.301—2.305; 1992 Code, § 2-51)
All money belonging to the city derived from taxation, licenses, fines, forfeitures, the operation of waterworks or other public utility owned or operated by the city, or from any other source, shall be paid into the city treasury, and the city council shall designate by ordinance to what fund or funds the money shall be applied as provided by law.
(1957 Rev. Ords., § 2.307; 1992 Code, § 2-52)
Cross-reference:
Licenses, see ch. 110
Taxation, see ch. 37
(a) There is hereby created for the city a department of finance.
(b) The department of finance shall be managed and directed by the city finance officer, who shall be appointed as provided by the charter, and who shall file a bond in the amount of $250,000.
(c) The city finance officer shall perform all the duties of the city auditor and city treasurer, as provided by law in the South Dakota Codified Laws and in the ordinances of the city.
(d) All references made in the South Dakota Codified Laws and the City Code to the city auditor and city treasurer shall be construed to mean the city finance officer.
(1992 Code, § 2-54) (Ord. 101-76, passed 11-29-1976; Ord. 97-97, passed 12-15-1997)
Whenever monies shall have been actually provided for any fund by a levy of taxes or otherwise, and the monies shall not have been actually collected, but concerning the receipt of which monies there can be no question, the city council is hereby authorized to anticipate the receipt of the monies into that fund and may issue promissory notes from that fund to any other fund of the city for which there shall not be immediate use.
(1992 Code, § 2-55) (Ord. 92-98, passed 9-14-1998)
The mayor may, by executive order, authorize the processing of claims and expenditures by third party administrators under contract with the city, including the issuances of warrants drawn on separate accounts established by the city. Authorized third party administrators shall be subject to audit as determined by the city.
(1992 Code, § 2-56) (Ord. 123-98, passed 11-23-1998)
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