13-16 SCHOOL DISTRICT FUNDS AND ACCOUNTS
SCHOOL DISTRICT FUNDS AND ACCOUNTS
Sources of school district funds.
Funds to comport with generally accepted accounting principles.
General fund defined.
Lease payments from general fund in federally affected areas--Purchase on
option made from capital outlay fund.
Definition and use of capital outlay fund--Levy required.
Bidders on installment purchases or lease-purchase agreement to state interest
rate and installment schedule.
Capital outlay certificates authorized--Issuance--Sale--Election--Maturity.
Hearing on installment purchase, lease-purchase or capital outlay certificates--Approval or reference to voters.
Referendum petition and election on installment purchase or capital outlay
Additional tax levy for certain funds or obligations--Pledge to payment of
installments or certificates--Remedies for enforcement.
Certain pension, capital outlay, and special education tax levy limitations not
applicable to certain school districts.
Bond and certificate proceeds placed in capital outlay fund.
Expenditure of money from capital outlay fund.
Validation of prior school district contracts.
Five-year plan required when fund used to construct new facilities or
Public hearing for use of capital outlay fund--Notice.
Annual levy to pay school district bonds--Irrepealable--Exclusive of maximum
Levy of annual tax for school district bonds--Reduction on accumulation of
surplus in bond redemption fund.
Refunding bond proceeds placed in bond redemption fund--Reduction of
annual tax levy.
Tax proceeds paid into bond redemption fund--Purposes for which used.
Restriction on transfers from bond redemption fund.
Designation of depositories for school district--Resolution.
Domestic savings and loan associations as official depositories--Restrictions.
Deposit and investment of fund accumulations--Crediting of interest--Maturity
of bond redemption fund investments--Filing of resolutions.
Domestic federal credit union as public depository--Requirement.
Stewardship of agency funds--Designation of district employee in charge--Surety bond.
Disbursements--Records--Receipts--Payment of claims--Serially numbered
ticket sales--Destruction of records.
Monthly and annual reports on agency funds--Audits.
Unlawful contracts and warrants void.
Transfers between school district funds.
Transfer from general fund to capital outlay fund prohibited.
Transfer of moneys between funds in newly consolidated districts--Restrictions--Reversion of funds--Promulgation of rules.
Transfer of certain special education funds to carry out activities under
Elementary and Secondary Education Act.
Audit of school district books called by state, school board, or voters.
School district repayment fund created--Pledge of revenues--Creation of
sub-funds or accounts.
, 13-16-31. Repealed.
Special education fund--Legal costs allowable expenditures.
School annual financial reports.
Use of admission fees for interscholastic activities by local organization--Approved purposes--Report to school board.