South Dakota § 9-14-17 - Municipal finance officer--Duties--Authority to delegate--Record destruction.

§ 9-14-17. Municipal finance officer--Duties--Authority to delegate--Record destruction.

A municipal finance officer shall:

(1)    Keep an office at a place directed by the governing body;

(2)    Keep the corporate seal and all documents and records of the municipality;

(3)    Attend all meetings of the governing body;

(4)    Keep a record of the proceedings of the governing body;

(5)    Draw and countersign all warrants on the treasury pursuant to orders or resolutions of the governing body;

(6)    Except as provided in chapter 9-10, supervise the accounting system for all departments and offices of the municipality in accordance with the recommendations of the Department of Legislative Audit;

(7)    Keep a full and accurate account of all warrants in book or electronic format;

(8)    Cause estimates to be provided for the expense of any work to be done by the municipality;

(9)    Keep a list of all certificates issued for work or any other purpose;

(10)    Countersign all contracts and certificates of work authorized by the governing body, unless the contract is approved by:

(a)    Any municipal board with authority to approve contracts by statute or by ordinance; or

(b)    Any municipal officer with authority to approve contracts pursuant to a spending policy adopted by the governing body of the municipality;

(11)    Keep regular accounts of all indebtedness of the municipality, which show at all times the financial condition of the municipality;

(12)    Countersign and keep accurate account of bonds, warrants, certificates, or other evidence of indebtedness issued or redeemed by the governing body, and the amount of each that is outstanding;

(13)    Record the amount, purpose, and recipient of any bond, warrant, or other evidence of indebtedness of the municipality;

(14)    Keep an account with all receiving and disbursing officers of the municipality, showing the amount received from the different sources of revenue and the amount that was disbursed under the direction of the governing body;

(15)    Audit and adjust all claims and demands against the municipality before they are allowed by the governing body;

(16)    Keep a record of the finance officer's acts and doings; and

(17)    Perform other duties as may be required by ordinance, resolution, or direction of the governing body.

The governing body may determine which duties, if any, a municipal finance officer may not delegate to an employee under the supervision of the municipal finance officer.

The municipal finance officer may destroy any record of the municipality in a manner consistent with chapter 1-27 or other applicable law.

Source: PolC 1877, ch 24, § 40; CL 1887, § 1065; SL 1890, ch 37, art VII, §§ 1 to 3; RPolC 1903, §§ 1244, 1246, 1454; SL 1913, ch 119, §§ 65, 67; RC 1919, §§ 6285, 6287; SDC 1939, § 45.1119; SL 1959, ch 268; SL 1981, ch 45, § 8; SL 1995, ch 45, § 4; SL 2014, ch 51, § 3; SL 2026, ch 33, § 16.