South Dakota § 7-21-45 Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.

South Dakota Statutes

§ 7-21-45 — Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.

South Dakota § 7-21-45

Title 7COUNTIES

Ch. 7-21COUNTY BUDGET AND APPROPRIATIONS

This text of South Dakota § 7-21-45 (Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.) 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 § 7-21-45 (2026).

Text

The board of county commissioners may by resolution at its first meeting in January or within ten days thereafter encumber that portion of unexpended appropriations from the prior year for which legal obligations were incurred but were not paid. The resolution shall state the appropriation account and amount encumbered. The county auditor shall keep a detailed listing by payee and amount supporting such amount shown in the resolution.

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The board of county commissioners may by resolution at its first meeting in January or within ten days thereafter encumber that portion of unexpended appropriations from the prior year for which legal obligations were incurred but were not paid. The resolution shall state the appropriation account and amount encumbered. The county auditor shall keep a detailed listing by payee and amount supporting such amount shown in the resolution.