South Dakota § 9-21-6.1 Line item for contingencies--Maximum amount--Transfer to other appropriations.

South Dakota Statutes

§ 9-21-6.1 — Line item for contingencies--Maximum amount--Transfer to other appropriations.

South Dakota § 9-21-6.1

Title 9MUNICIPAL GOVERNMENT

Ch. 9-18TAX LEVIES AND APPROPRIATIONS

This text of South Dakota § 9-21-6.1 (Line item for contingencies--Maximum amount--Transfer to other appropriations.) 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 § 9-21-6.1 (2026).

Text

In preparing the annual estimate of expenses as provided by § 9-22-23 , the auditor or clerk may include in the budget a line item for contingencies. The line item shall be included in the annual budget adopted pursuant to § 9-21-2 and shall not exceed five percent of the total municipal budget. No expenditures shall be charged to this item but such appropriated amount may be transferred, by resolution of the municipal governing body, to any other appropriation in which insufficient amounts were provided or for items for which no appropriation was provided.

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In preparing the annual estimate of expenses as provided by § 9-22-23 , the auditor or clerk may include in the budget a line item for contingencies. The line item shall be included in the annual budget adopted pursuant to § 9-21-2 and shall not exceed five percent of the total municipal budget. No expenditures shall be charged to this item but such appropriated amount may be transferred, by resolution of the municipal governing body, to any other appropriation in which insufficient amounts were provided or for items for which no appropriation was provided.