South Dakota Administrative Rules
Title 50 - Military And Veterans' Affairs
Article 50:02 - Emergency management
Chapter 50:02:04 - Public safety answering points
Section 50:02:04:07 - Financial standards

(1) Any governing body receiving 911 emergency surcharge funds must maintain within its accounting system a separate special revenue fund to be identified as the 911 Fund;

(2) The financial balances and activities of the 911 Fund must be accounted for and reported in accordance with generally accepted accounting principles or other comprehensive basis of accounting;

(3) Any governing body responsible for the operation of a PSAP must adopt an annual PSAP budget and submit it to the board on forms provided by the board. The budget must include all appropriations and the means of financing those appropriations;

(4) Any governing body receiving 911 emergency surcharge funds must deposit all received funds, including all interest earned on fund investment, in the 911 Fund;

(5) Any governing body that receives 911 emergency surcharge revenue shall submit an annual 911 Fund financial report to the board detailing all means of finance, expenditures, fund balances, and other financial information as requested on electronic forms provided by the board. The annual report shall be submitted to the State 911 Coordinator by March 31st of each calendar year;

(6) All 911 emergency surcharge funds and all other funds allocated as a means of financing a PSAPs budget or other allowable 911 related expenditures must be deposited in the 911 Fund and identified by revenue source code on the annual financial report. All 911 related expenditures must be made from the 911 fund;

(7) All grant funds received from the board must be deposited in and expended from the 911 Fund; and

(8) All recurring and nonrecurring costs paid from the 911 Fund must be allowable expenditures as prescribed by the board.