13-13-37. Submission of final financial report.Each school district shall submit its final financial report to the secretary of the Department of Education before August first for the school fiscal year ending June thirtieth of that year. The final financial report shall detail total expenditures and total revenues.The financial report shall be submitted on forms prescribed by the secretary. The provisions of this section are subject to the provisions of §13-8-44. The total general fund expenditures may not include any capital outlay fund expenditures as defined in §13-16-6, except for any school district that receives money under Title VIII of the Elementary and Secondary Education Act. However, no school district that receives money under Title VIII of the Elementary and Secondary Education Act may expend general fund money for new construction. Source: SL 1959, ch 67; SDC Supp 1960, §15.2246 (7); SL 1961, ch 76; SL 1963, ch 77; SL 1969, ch 44, §28; SL 1970, ch 96, §3; SL 1975, ch 128, §86; SL 1986, ch 126, §14; SL 1987, ch 128, §4; SL 1987, ch 135, §2; SL 1988, ch 138, §2; SL 1994, ch 113, §1; SL 1995, ch 94, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §63; SL 2012, ch 88, §7.
South Dakota Legal Code