South Dakota Statutes
§ 13-18-17 — Incidental account.
South Dakota § 13-18-17
This text of South Dakota § 13-18-17 (Incidental account.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 13-18-17 (2026).
Text
A school district may establish an incidental account in an amount determined by the board by setting aside on an imprest basis money from the general fund. Such incidental account shall be kept and used by the officer designated by the board for advanced payment or for claims requiring immediate payment, not to exceed an amount established by the board. A detailed account of the expenditures from the incidental account shall be presented at regular intervals not to exceed one month with verified vouchers, itemized and supported by receipted bills or other information as general evidence of payment, which shall be subject to audit. All expenditures from this account shall be listed with other bills in the regular school board proceedings.
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Legislative History
SL 1981, ch 138, § 2.
Nearby Sections
15
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Bluebook (online)
South Dakota § 13-18-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/13-18-17.