The treasurer shall keep a separate account of each fund or appropriation and of the debits and credits belonging thereto. Source: SL 1890, ch 37 , art VIII, § 5; RPolC 1903, § 1251; SL 1913, ch 119 , § 72; RC 1919, § 6292; SDC 1939, § 45.1124.
Separate accounting for funds and appropriations
SDCL § 9-22-16 — under CUSTODY AND ACCOUNTING FOR MUNICIPAL FUNDS.
SDCL § 9-22-16