Parkston Finance Office

The finance officer is charged with the obligation of controlling the municipality's accounting system in general.  Statute required the finance officer to "supervise the accounting system for all departments and offices of the municipality in accordance with the recommendations of the state department of legislative audit...".  (SDCL 9-14-19)

The finance officer is required to keep all papers and records of the municipality.  In addition, the finance offier is required to "draw and countersign all warrants on the treasury in pursuance of orders or resolutions of the governing body and keep a full and accurate account thereof in books provided for that purpose.  The finance officer shall make or cause to be made estimates of the expenses of any work to be done by the municipality, countersign all contracts made on its behalf and certificates of work authorized by any committee of the governing body or by any municipal office." (SDCL 9-14-17)

The finance officer is also requred to keep records pertaining to all the indebtedness of the municipaltiy.  This includes both the amount of all bonds, warrants, certificates or other evidences of indebtedness which has been paid and the amount outstanding.  Records of all receiving and disbursing officers, showing the amount they have received from the different sources of revenue and the amount which they have disbursed under the discreation of the governing body, must also be maintained by the finance officer.  (SDCL 9-14-18)

Lastly, the finance officer is to keep a list of all certificates issued for work or any other purpose relating to any special tax or assessment.  The finance officer before the levy of any special tax must report to the governing body a schedule of all lots which may be subject to the special tax or assessment and must include the amount of the tax which it may be necessary to levy on the lots. (SDCL 9-14-20)