CHAPTER 33: FINANCES
Section
Budget
   33.01   Preparation of budget
   33.02   Budget ordinance
   33.03   Certification of levies
   33.04   Supplemental and emergency appropriations
   33.05   Disbursement of funds
Tax Levy
   33.20   Annual levy
Bids and Contracts
   33.35   Contracts authorized
   33.36   Interest in contracts
   33.37   Performance bonds
   33.38   Bidding contracts
   33.39   Acceptance of bid
   33.40   Exemptions from bidding
Cross-reference:
   Storm Sewer Maintenance Fund, see §§ 53.115 through 53.117
BUDGET
§ 33.01 PREPARATION OF BUDGET.
   (A)   The Finance Officer shall report to the governing body, on or before September 1, an estimate of expenses for the ensuing year and revenue to be raised for the current year. This estimate may contain a line item for contingencies, provided it does not exceed 5% of the total budget.
   (B)   The annual report shall be prepared with an annual report from the boards and commissions in the municipality.
(Prior Code, § 34.01)
Statutory reference:
   Related provisions, see SDCL § 9-22-23
§ 33.02 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.
(Prior Code, § 34.02)
Statutory reference:
   Related provisions, see SDCL § 9-21-2
§ 33.03 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.
(Prior Code, § 34.04)
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