Counties
County Accounting Manual
Section I-Governmental Accounting (GAAP):
Section II-Chart of Accounts:- Chart of Accounts - Narrative
- Funds - Listing and Definitions
- General Ledger Accounts - Definitions
- Revenue and Other Financing Source Accounts - Definitions
- Expenditures and Other Financing Use Accounts - Definitions
- Character and Objects - Definitions
- County Budget Guidelines
- Annual Budget Process
- Budget Structure
- Departmental Budget Requests
- Planning
- Budget Review and Adoption
- Surplus Funds
- Levy Limits
- County Budget Forms
- County Budget Worksheets
- Accounting Records
- Source Documents
- Purchasing Procedures (Optional)
- Books of Original Entry
- Journals
- Books of Final Entry
- Other Accounting Records
- Minutes
- Voucher for Payment
- Purchase Order
- General Journal
- Cash Receipts Journal
- Check Register
- Payroll Journal
- Purchase Order Journal
- Voucher Register
- General Ledger Activity History List
- General Ledger
- Revenue Budget Record
- Expenditure Budget Record
- Daily Balance Record
- Subsidiary bank Ledger and Investment Transaction Record
- Control Record of Interest Bearing Deposits and Investments
- Contract Real Estate Sales Records
- Registered Warrant Register
- Auditor's Monthly Settlement with Treasurer
- Receipt Procedures
- Noncash Transactions Procedures
- Disbursement Procedures
- Capital Asset Record and Depreciation Schedules
- Useful Life Table
- Tax Receipts Journal
- Tax Apportionment Record
- Tax Account Record
- Real Estate Tax List
- School Transmittal
- Municipal Transmittal
- Township Transmittal
- Statement of Notification of Added/Abated Taxes
- Annual Report
- Government-Wide Reporting Versus Fund Financial Statements
- Changes in Budgetary Reporting
- Government-Wide Financial Statements
- Governmental Fund Financial Statements
- Proprietary Fund Financial Statements
- Fiduciary Fund Financial Statements
- Reconciliation from Fund to Government-Wide Statements
- Ambulance Districts
- Rural Fire Protection Districts
- Statement of Changes in Cash Balances and Cash Assets
- Sheriff's Accounting Records
- Combined Receipt and Disbursement Journal (Options 1 and 2)
- Individual Accounts Receivable Ledger and Control
- Individual Accounts Payable Ledger and Control
- County Highway Department
- County Highway Department - Cost Accounting
- Direct Labor Journal
- Direct Materials Journal
- Standard Equipment Cost Journal
- Administration and Overhead Cost Journal
- Miscellaneous Voucher Journal
- Project Records
- Departmental Reports
- Project Budgets
- Expenditure Classification By Function
- Expenditure Classification By Object
- Equipment Rental Rate
- Vehicle and Equipment Depreciation and Salvage Value Rate
- Equipment Record
- Project Budget Worksheet
- Flowchart of Highway Department Records
- Interpretation 1--Accounting for Unemployment Insurance Benefits
- Interpretation 2--Interfund Transactions
- Interpretation 3--Encumbering
- Interpretation 4--Accounting for Long-Term Liabilities
- Interpretation 5--Accounting for and Reporting Taxes Receivable, Tax Revenue and Estimated Uncollectible Taxes Receivable
- Interpretation 6--Accounting for and Reporting Compensated Absences
- Interpretation 8--Accounting for Accounts Payable in Governmental Funds at December 31
- Interpretation 9--Accounting for Library Funds
- Interpretation 10--Accounting for Leases
- Interpretation 11--Accounting for Grant Revenue
- Interpretation 12--Accounting for Revolving Loan Funds
- Interpretation 13--Accounting for Capital Accumulations
- Interpretation 14--Accounting for Medical Self-Insurance Plans
- Interpretation 16--Accounting for Tax Incremental Districts
- Federal Financial Assistance
- Revenues
- Expenditures
- Davis-Bacon Act
- Cash Management
- Relocation Assistance and Real Property Acquisition
- Reporting
- Allowable Costs/Cost Principles
- Equipment and Real Property Management
- Period of Availability of Federal Funds
- Program Income
- Procurement and Suspension and Debarment
- Administrative Requirements
- Activities Allowed or Unallowed
- Eligibility
- Matching Level of Effort
- Monitoring Subrecipients
- Special Tests and Provisions
- General Information
- Electronic Code of Federal Regulations
Recent changes to the County Accounting Manual
December 31, 2018: Changed the following General Ledger account titles and/or definitions:
- #121 Special Assessments Receivable--Current -- the uncollected portion of special assessments which a governmental unit has levied. This account represents amounts due within one year and not yet considered delinquent.
- #123 Special Assessments Receivable--
Deferred--Noncurrent -- special assessments which have been levied but which are not yet due within one year.
- #223 Unearned Revenues --
a liability of resources obtained prior to revenue recognition.Amounts under the accrual and modified accrual basis of accounting for which asset recognition criteria have been met, but for which revenue recognition criteria have not yet been met because such amounts have not yet been earned.
- #168 Construction/Development
Workin Progress -- the cost of construction or developmentworkundertaken but not yet completed.
Deleted the following General Ledger account:
- #156 Engineering Development Costs -- an Enterprise Fund account which represents the cost of surveys or investigations made for the purpose of determining the feasibility of a project or projects. If the project proves to be feasible, the engineering development cost should be charged to it; if it proves not to be feasible, the amount should be charged off as an expense.
MADE CHANGES TO OBJECT CLASSIFICATIONS.
September 9, 2016:
Deleted the following Agency Funds:
- 743 Commercial Motor Vehicle Fund - to account for commercial motor vehicle fees which are remitted to the state license plate special revenue fund. (SDCL 32-9-7)
- 744 State Highway Fund - to account for a levy from the secretary of revenue not to exceed one-tenth of one dollar per thousand dollars for any year upon each dollar of the taxable valuation of all taxable property in the state to provide a special fund in the state treasury known as the state highway fund. (SDCL 10-12-6)
- 745 Snowmobile Fees Fund - to account for license fees for snowmobile and equals twenty dollars per snowmobile for a two-year period beginning on July first through June thirtieth two years thereafter. Two dollars of the fee is credited to the state motor vehicle fund and the balance of the license fee and the three percent initial registration tax shall be credited to a state special revenue fund known as the snowmobile trails fund. (SDCL 32-5-9.1 and 9.2)
- 746 Motor Vehicle Excise Tax Fund (3%) - to account for an excise tax of three percent charged on the purchase price of any motor vehicle. All revenue received for the registration tax shall be credited to the state highway fund. (SDCL 32-5B-1 and 17)
- 754 Mobile Home Registration Fund (15%) - to account for fifteen percent of the mobile home license fee which is deposited with the state motor vehicle fund to defray costs of titling, registration and for unusual uses of the highway. (SDCL 32-5-16.2)
Changed the following Agency Fund definition:
- 742 State Motor Vehicles Collections Fund - to account for the motor vehicle collections due to the State of South Dakota. The amounts to be remitted to the state include excise taxes, general fees, registrations, 4% mobile home registration fees, state motor vehicle funds, and state license plate special revenues funds. Amounts are detailed and recapped on DMV End of Month Fee Invoice reports and are due to the State of South Dakota.
Added the following Revenue accounts and definitions:
- #335.19 Liquor Tax Reversion (25%) - Twenty-five percent of all of the revenues deposited in the alcoholic beverage fund shall revert to the counties. Twenty-five percent of such alcoholic beverage fund so distributed to counties shall be divided equally by all counties. The remaining seventy-five percent shall be allocated to counties by the ratio of the population of each county to the total population of all the counties sharing in the receipts. The Department of Revenue shall make the reversion by remitting not later than November first, February first, May first, and August first, of each year to the county auditor of each county its share of the fund. The amount received by each county shall be deposited in the county's general fund to be dedicated to expenses related to county law enforcement, jails, state's attorneys, public defenders, and court-appointed attorneys. (SDCL 35-5-22.2)
- #341.18 Title Fees - used to account for title fees on vehicles and boats. For vehicles the application for a certificate of title shall be accompanied by a fee of ten dollars. Five dollars of the fee shall be deposited in the state motor vehicle fund and five dollars shall be deposited in the county General Fund (SDCL 32-3-18). For boats the county treasurer shall charge a ten dollar fee for issuance of a certificate of title, a transfer of title, or a corrected certificate of title on boats. Five dollars of the fee shall be deposited in the state general fund and five dollars shall be deposited in the county General Fund (SDCL 32-3A-25).
Changed the following Revenue account titles and/or definitions:
- #335.01 Bank Franchise Tax - the county upon receipt of the funds shall apportion and distribute the funds between the taxing subdivisions in the same proportion as the real property taxes levied in each taxing subdivision in the previous year as determined and certified by the secretary of revenue. (SDCL 10-43-77)
- #335.02 Motor Vehicle Licenses - funds collected for motor vehicle licenses in each county shall be distributed to the county in the following manner: Twenty-two and one-half percent shall be credited to the county road and bridge fund of the county in which they were collected (SDCL 32-11-4.1). In addition by the fifteenth day of January, May, July and October, the secretary of revenue shall apportion moneys in the local government highway and bridge fund as provided to the county (SDCL 32-11-35). In addition sixty seven percent of license fees on noncommercial motor vehicle which is not an automobile, pickup truck, or van as determined by the gross weight of the motor vehicle shall be credited to the county road and bridge fund (SDCL 32-5-6.3).
- #335.04 Liquor Tax Reversion (Unincorporated Town) - in the case of an unincorporated town within an unorganized township, reversion of its share of the liquor tax reversion shall be so made to the county treasurer of the county wherein such unincorporated town is located who shall deposit the amount so received in the county General Fund. (SDCL 35-5-25)
- #335.13 Secondary Road Remittances (Unorganized Townships Only) - 14% MV, share of prorate, Local Government Highway and Bridge Fund Quarterly Reversions, Wheel Tax, if any, 23% of license fees on noncommercial motor vehicle which is not an automobile, pickup truck, or van as determined by the gross weight of the motor vehicle and other remittances applicable to unorganized townships. (SDCL 32-11-4.1 and SDCL 32-5-6.3)
- #335.15 Motor Vehicle 1/4% - one quarter of one percent of the revenue from the sale of license plates and one quarter of one percent of license fees on noncommercial motor vehicle which is not an automobile, pickup truck, or van as determined by the gross weight of the motor vehicle shall be retained and spent on treasurer’s office supplies pursuant to SDCL 32-11-4.1 and SDCL 32-5-6.3)
- 335.16
Wind FarmRenewable Facility Taxes - an annual tax on capacity and a gross receipts tax on certain wind farms and solar facilities. Counties that have wind farms or solar facilities will annually receive their proportionate share of taxes after May 1st of each year. (SDCL 10-35-16, 2221)
- #341.13 Comm. Motor Vehicle Refund Admin. Fees - upon satisfactory evidence that such carrier will not further operate such vehicle as a commercial motor vehicle, the country treasurer shall issue to the person, corporation, or limited liability company, so applying, a warrant for the amount due for the remaining months of that year less a
fiveten dollar administrative fee which shall be retained by the county. (SDCL 32-9-21)
- #341.15 Lien Notation Fees - the county treasurer shall charge a fee of
fiveten dollars for each notation of any lien on a certificate of title. No fee may be charged for the cancellation of such lien.then the lien fee shall be accounted for in the same manner as other fees of their office.> The fee shall be deposited in the county general fund. (SDCL 32-3-45 and SDCL 32-3A-30)
- #341.16 Boat License Administration Fees - the county treasurer may charge the boat owner an administrative fee not to exceed
onethree dollars for each boat license sold pursuant to this chapter. The fee shall be deposited in the county general fund. (SDCL 32-3A-15)
- #341.21 Filing/Recording Fees (SDCL 7-9-15) - The register of deeds shall charge and receive the following fees:
(1) For recording deeds, mortgages, and all other instruments not specifically provided for in this section or this code, the sum of thirty dollars for the first fifty pages plus two dollars for each additional page or fraction thereof exceeding fifty pages. A real estate document recorded with the register of deeds shall conform to SDCL 43-28-23, but may not be rejected for recording if the document does not comply with SDCL 43-28-23 unless it is not sufficiently legible or cannot be reproduced as a readable copy using the register of deeds' current method of reproduction;
(2) For a certified copy of any instrument of record, including certificate and official seal, the sum of five dollars for the first page plus one dollar for each additional page or fraction thereof, and for an uncertified copy one dollar for each page. The fee applies to each copy whether it is a hard copy, microfilm, electronic copy, or facsimile transmission. In addition to the fee for a certified copy of the record of any birth, there is an additional charge of two dollars for each copy requested, which shall be submitted on a monthly basis to the state treasurer to be deposited in the children's trust fund;
(3) For filing and indexing a bill of sale, seed grain lien, or thresher's lien, the sum of thirty dollars for the first fifty pages plus two dollars for each page or fraction thereof exceeding fifty pages. No fee may be charged for filing any satisfaction or termination of any instrument as prescribed in this subdivision;
(4) For recording oil, gas, and mineral leases, and other recorded documents relating to mineral or oil and gas lease exploration and development, the sum of thirty dollars for the first fifty pages plus two dollars for each page or fraction thereof exceeding fifty pages;
(5) For recording an easement filed by any entity created by chapter 34A-5, 46A-3A, or 46A-9 or any nonprofit engaged in the treatment, distribution, and sale of water to rural consumers or any document filed by the Department of Transportation pertaining to the acquisition or disposal of highway right-of-way or lands declared surplus, the sum of twenty dollars for the first three pages plus two dollars for each additional page or fraction thereof; and
(6) Notwithstanding the provisions of subdivision (2) of this section, the board of county commissioners shall fix by resolution the fees to be paid by licensed abstracters of the county or by any person who has passed the written examination established by the Abstracters' Board of Examiners pursuant to SDCL 36-13-11 for uncertified copies of recorded instruments, which fee may not exceed the actual cost to the county for providing such copies.
The register of deeds may not charge a fee for discharging or canceling any personal property lien.
Note: Revenue Account 343.30 Airport was added to the annual report forms as it was previously omitted.
September 14, 2015:
Added the following General Ledger accounts and definitions:
- #189 Net Pension Asset - account used to record the amount in which the pension plan’s fiduciary net position exceeds the total pension liability.
- Deferred Outflows of Resources
#196 Pension Related Deferred Outflows - pension related components that represent a consumption of net position applicable to future reporting period.
- #248 Net Pension Liability - account used to record the amount in which the total pension liability exceeds the pension plan's fiduciary net position
- Deferred Inflows of Resources
#253 Pension Related Deferred Inflows - pension related components that represent an acquisition of net position applicable to a future reporting period
Added the following Revenue account and definition:
- #334.02 Surface Transportation Program (STP) - state highway funds to be used for highway and bridge construction , maintenance and repair.
Changed the following Revenue account definition:
- #316 Wheel Tax - each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in SDCL 32-3-1, registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty dollars per vehicle (SDCL 32-5A-1).
Added the following Expenditure account and definition:
- #171 Information Technology - this activity includes all object level expenditures incurred through the operation of a central information and communications technology center where all activities of county government utilize the facility.
- #172 Human Resources - this activity includes all object level expenditures incurred through the operation of the human resource/personnel office.
- #810 Pension Expense-account used to record charges to expense in relation to its pensions payable to employees.
Deleted the following Expenditure account and definition:
- #224 Fire Guards - this activity includes all object level expenditures incurred for fire guards in territory not organized into civil townships.
Changed the following Expenditure account and definition:
- #143 Data Processing was changed to #143 Finance Office - this activity includes all object level expenditures incurred through the operation of a finance office.
Changed the following Expenditure account definition:
- #149 Other - this activity may be used for object level expenditures incurred for operation of other financial administration functions such as collection agency.
January 2, 2015:
Renamed revenue account #335.09 Prorate/Port of Entry Fees to #335.09 Prorate License Fees.
Deleted the following account:
- #317 911 Telephone Surcharge
- #335.03 Inheritance Tax
January 20, 2014:
Added the following accounts:
Deferred Outflows of Resources
- #197 Deferred Charge on Refunding
- #198 Other Deferred Outflows of Resources
- - #250 Unavailable Revenue-Property Taxes
- - #251 Unavailable Revenue-Special Assessments
- - #252 Other Deferred Inflows of Resources
Deleted the following accounts:
- #158 Deferred Charges
- #224 Deferred Revenue
Changed the presentation of the Government-wide Statement of Net Position (Exh.I), Statement of Net Position-Proprietary Funds (Exh. V), and the Statement of Net Position-Fiduciary Funds (Exh. VIII) from the "balance sheet" format to the "statement of net position" format.