South Dakota § 9-21-24.1 Encumbrance of unexpended appropriations for obligations incurred but not paid.

South Dakota Statutes

§ 9-21-24.1 — Encumbrance of unexpended appropriations for obligations incurred but not paid.

South Dakota § 9-21-24.1

Title 9MUNICIPAL GOVERNMENT

Ch. 9-18TAX LEVIES AND APPROPRIATIONS

This text of South Dakota § 9-21-24.1 (Encumbrance of unexpended appropriations for obligations incurred but not paid.) 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 § 9-21-24.1 (2026).

Text

The governing body may by resolution not later than its first meeting in February encumber that portion of unexpended appropriations from the prior year for which applicable obligations were incurred but were not paid. The resolution shall state the appropriation account and amount encumbered. The auditor, clerk, or finance officer shall keep a detailed listing by payee and amount supporting such amount shown in the resolution for examination at the time of audit.

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The governing body may by resolution not later than its first meeting in February encumber that portion of unexpended appropriations from the prior year for which applicable obligations were incurred but were not paid. The resolution shall state the appropriation account and amount encumbered. The auditor, clerk, or finance officer shall keep a detailed listing by payee and amount supporting such amount shown in the resolution for examination at the time of audit.