There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 13 EDUCATION
Chapter 18. School District Warrants And Disbursements
§13-18-17 Incidental account.
SD Codified L § 13-18-17 (through 2011) What's This?
13-18-17. Incidental account. 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.
Source: SL 1981, ch 138, § 2.
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