Chapter 16 - SCHOOL DISTRICT FUNDS AND ACCOUNTS
- Section 13-16-1 - Sources of school district funds
- Section 13-16-2 - Funds to comport with generally accepted accounting principles
- Section 13-16-3 - General fund defined
- Section 13-16-4 - Lease payments from general fund in federally affected areas-Purchase on option made from capital outlay fund
- Section 13-16-5 - [Repealed]
- Section 13-16-6 - Capital outlay fund-Definition-Uses-Levy
- Section 13-16-6.1 - Bidders on installment purchases or lease-purchase agreement to state interest rate and installment schedule
- Section 13-16-6.2 - Capital outlay certificates authorized-Issuance-Sale-Election-Maturity
- Section 13-16-6.3 - Hearing on installment purchase, lease-purchase or capital outlay certificates-Approval or reference to voters
- Section 13-16-6.4 - Referendum petition and election on installment purchase or capital outlay certificates
- Section 13-16-7 - Additional tax levy for certain funds or obligations-Pledge of taxes-Limitations
- Section 13-16-7.1 - [Repealed]
- Section 13-16-7.2 - Maximum taxes-Pledge of taxes
- Section 13-16-7.3 - Maximum pledge of taxes-Limitations
- Section 13-16-7.4 - Maximum pledge of taxes-Transition
- Section 13-16-8 - Bond and certificate proceeds placed in capital outlay fund
- Section 13-16-9 - Expenditure of money from capital outlay fund
- Section 13-16-9.1 - Validation of prior school district contracts
- Section 13-16-9.2 - Five-year plan required when fund used to construct new facilities or additions
- Section 13-16-9.3 - Public hearing for use of capital outlay fund-Notice
- Section 13-16-10 - Annual levy to pay school district bonds-Irrepealable-Exclusive of maximum levy
- Section 13-16-11 - Levy of annual tax for school district bonds-Reduction on accumulation of surplus in bond redemption fund
- Section 13-16-12 - Refunding bond proceeds placed in bond redemption fund-Reduction of annual tax levy
- Section 13-16-13 - Tax proceeds paid into bond redemption fund-Purposes for which used
- Section 13-16-14 - Restriction on transfers from bond redemption fund
- Section 13-16-15 - Designation of depositories for school district-Resolution
- Section 13-16-15.1 - Domestic savings and loan associations as official depositories-Restrictions
- Section 13-16-16, 13-16-17 - [Repealed]
- Section 13-16-18 - Deposit and investment of fund accumulations-Crediting of interest-Maturity of bond redemption fund investments-Filing of resolutions
- Section 13-16-18.1 - Domestic federal credit union as public depository-Requirement
- Section 13-16-19 - Custodial funds-Stewardship-Designation of employee-Surety bond
- Section 13-16-20 - Disbursements-Records-Receipts-Payment of claims-Serially numbered ticket sales-Destruction of records
- Section 13-16-21 - Custodial funds-Monthly and annual reports-Audits
- Section 13-16-22, 13-16-23 - [Repealed]
- Section 13-16-24 - Unlawful contracts and warrants void
- Section 13-16-25 - [Repealed]
- Section 13-16-26 - Transfers between school district funds
- Section 13-16-26.1 - [Repealed]
- Section 13-16-26.2 - Transfers from general fund-Prohibited-Exceptions
- Section 13-16-26.3 - Transfer of moneys between funds in newly consolidated districts-Restrictions-Reversion of funds-Promulgation of rules
- Section 13-16-26.4 - Transfer of certain special education funds to carry out activities under Elementary and Secondary Education Act
- Section 13-16-27 - [Repealed]
- Section 13-16-28 - Audit of school district books called by state, school board, or voters
- Section 13-16-29 - School district repayment fund created-Pledge of revenues-Creation of sub-funds or accounts
- Section 13-16-30 - Title VIII of the Elementary and Secondary Education Act fund
- Section 13-16-31 - Transfers from Title VIII fund
- Section 13-16-32 - Special education fund-Legal costs allowable expenditures
- Section 13-16-33 - School annual financial reports
- Section 13-16-34 - Omitted
- Section 13-16-35 - Use of admission fees for interscholastic activities by local organization-Approved purposes-Report to school board