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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
(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.
(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, an amount sufficient to provide for the necessary expense incurred by the emergency event.
(Prior Code, § 34.05)
Statutory reference:
Related provisions, see SDCL § 9-21-15
For payment of any services or property is allowed, the following must occur:
(A) An itemized invoice must be submitted;
(B) A voucher verified by the appropriate municipal officer attesting that the services have been received or that materials have been received must accompany the itemized invoice; and
(C) The claim for payment of services or property must be itemized and a memorandum of the same must be entered upon the minutes of the meeting of the governing body.
(Prior Code, § 34.06)
Statutory reference:
Related provisions, see SDCL §§ 9-23-1 and 9-23-2
TAX LEVY
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