2011 South Dakota Code
Title 13 EDUCATION
Chapter 16. School District Funds And Accounts
§13-16-20 Disbursements authorized--Records, receipts, expenditures, and claims--Serially numbered ticket sales record--Destruction of record.

13-16-20. Disbursements authorized--Records, receipts, expenditures, and claims--Serially numbered ticket sales record--Destruction of record. The employee in charge of a trust or agency fund may issue checks for disbursements from the fund. Unless required by the school board, such disbursements shall not require prior approval by the board nor signature of the presiding officer of the board or the business manager. The employee designated shall keep accurate records of all receipts, expenditures, and balances of the trust or agency fund; issue receipts in duplicate for all money received, except money received from the sale of printed serial number admission tickets; approve the expenditures, and pay all claims upon the presentation of an itemized verified claim. A memorandum record shall be kept on file for sale of all serially numbered tickets by events, which record shall be signed by the person selling such tickets. However, the employee may destroy any record which the records destruction board, acting pursuant to § 1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.

Source: SL 1955, ch 41, ch 10, § 11; SDC Supp 1960, § 15.2211; SL 1976, ch 115, § 4; SL 1981, ch 45, § 15.