Legislative Audit
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Phone: 605-773-3595 | C/O 500 E. Capitol
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Cities
City:
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ABERDEEN
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ARMOUR
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ARTESIAN
ASHTON
ASTORIA
AURORA
AVON
BADGER
BALTIC
BANCROFT
BATESLAND
BELLE FOURCHE
BELVIDERE
BERESFORD
BIG STONE CITY
BISON
BLUNT
BONESTEEL
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BOX ELDER
BRADLEY
BRANDON
BRANDT
BRANT LAKE
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BRIDGEWATER
BRISTOL
BRITTON
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BROOKINGS
BRUCE
BRYANT
BUFFALO
BUFFALO GAP
BURKE
BUSHNELL
BUTLER
CAMP CROOK
CANISTOTA
CANOVA
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CASTLEWOOD
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CENTRAL CITY
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COLMAN
COLOME
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CONDE
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CRESBARD
CROOKS
CUSTER
DALLAS
DANTE
DAVIS
DE SMET
DEADWOOD
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DELMONT
DIMOCK
DOLAND
DOLTON
DRAPER
DUPREE
EAGLE BUTTE
EDEN
EDGEMONT
EGAN
ELK POINT
ELKTON
EMERY
ERWIN
ESTELLINE
ETHAN
EUREKA
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FAIRFAX
FAIRVIEW
FAITH
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FLANDREAU
FLORENCE
FORT PIERRE
FRANKFORT
FREDERICK
FREEMAN
FRUITDALE
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GARDEN CITY
GARRETSON
GARY
GAYVILLE
GEDDES
GETTYSBURG
GLENHAM
GOODWIN
GREGORY
GRENVILLE
GROTON
HARRISBURG
HARROLD
HARTFORD
HAYTI
HAZEL
HECLA
HENRY
HERMOSA
HERREID
HERRICK
HETLAND
HIGHMORE
HILL CITY
HITCHCOCK
HOSMER
HOT SPRINGS
HOVEN
HOWARD
HUDSON
HUMBOLDT
HURLEY
HURON
IPSWICH
IRENE
IROQUOIS
ISABEL
JAVA
JEFFERSON
KADOKA
KENNEBEC
KEYSTONE
KIMBALL
KRANZBURG
LABOLT
LAKE ANDES
LAKE CITY
LAKE NORDEN
LAKE PRESTON
LANE
LANGFORD
LEAD
LEBANON
LEMMON
LENNOX
LEOLA
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LETCHER
LILY
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LOWRY
MADISON
MARION
MARTIN
MARVIN
MCINTOSH
MCLAUGHLIN
MELLETTE
MENNO
MIDLAND
MILBANK
MILLER
MISSION
MISSION HILL
MITCHELL
MOBRIDGE
MONROE
MONTROSE
MORRISTOWN
MOUND CITY
MOUNT VERNON
MURDO
NAPLES
NEW EFFINGTON
NEW UNDERWOOD
NEW WITTEN
NEWELL
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NORTHVILLE
NUNDA
OACOMA
OELRICHS
OLDHAM
OLIVET
ONAKA
ONIDA
ORIENT
ORTLEY
PARKER
PARKSTON
PEEVER
PHILIP
PICKSTOWN
PIEDMONT
PIERPONT
PIERRE
PLANKINTON
PLATTE
POLLOCK
PRESHO
PRINGLE
PUKWANA
QUINN
RAMONA
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RAVINIA
RAYMOND
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REE HEIGHTS
RELIANCE
REVILLO
ROCKHAM
ROSCOE
ROSHOLT
ROSLYN
ROSWELL
SALEM
SCOTLAND
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SENECA
SHERMAN
SINAI
SIOUX FALLS
SISSETON
SOUTH SHORE
SPEARFISH
SPENCER
SPRINGFIELD
ST. FRANCIS
ST. LAWRENCE
STICKNEY
STOCKHOLM
STRANDBURG
STRATFORD
STURGIS
SUMMERSET
SUMMIT
TABOR
TEA
TIMBER LAKE
TOLSTOY
TORONTO
TRENT
TRIPP
TULARE
TURTON
TWIN BROOKS
TYNDALL
UTICA
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VEBLEN
VERMILLION
VIBORG
VIENNA
VILAS
VIRGIL
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VOLIN
WAGNER
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WARD
WARNER
WASTA
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WAUBAY
WEBSTER
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WESSINGTON
WESSINGTON SPRINGS
WESTPORT
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WHITE
WHITE LAKE
WHITE RIVER
WHITE ROCK
WHITEWOOD
WILLOW LAKE
WILMOT
WINNER
WOLSEY
WOOD
WOONSOCKET
WORTHING
YALE
YANKTON
Year:
ALL
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Fund:
ALL
100 General Fund
1000 General Long-Term Debt
250 Other Governmental Funds
600 Enterprise Funds
650 Internal Service Funds
750 Fiduciary Funds
Accounts
Asset:
ALL
10100 Cash and Cash Equivalents
10600 Cash with Fiscal Agent
10710 Restricted Cash and Cash Equivalents
10720 Restricted Investments
10800 Taxes Receivable--Current
11000 Taxes Receivable--Delinquent
11500 Accounts Receivable, Net
11500 Other Assets
11700 Unbilled Accounts Receivable
12100 Special Assessments Receivable--Current
12200 Special Assessments Receivable--Delinquent
12300 Special Assessments Receivable--Deferred
12500 Interest Receivable--Special Assessments
12600 Governmental Unit's Share of Assessment Improvement Costs
12800 Notes Receivable
12900 Due from Component Unit
13100 Due from Other Funds
13200 Due from Other Governments
13300 Advance to Other Fund
13500 Interest Receivable
13600 Accrued Interest on Investments Purchased
13700 Dividends Receivable
14100 Inventory of Supplies
14200 Inventory of Stores Purchased for Resale
15100 Investments
15400 Deposits
15500 Prepaid Expenses
15700 Unamortized Discounts on Bonds Sold
15900 Deferred Charges (No More Entry)
16000 Land
16200 Buildings
16300 Accumulated Depreciation--(Credit)
16400 Improvements Other Than Buildings
16600 Machinery and Equipment
16800 Construction Work in Progress
18900 Net Pension Asset
19000 Intangible Assets
19100 Accumulated Amortization
19600 Pension Related Deferred Outflows
19700 Deferred Charge on Refunding
19800 Other Deferred Outflows of Resources
Liability:
ALL
20100 Claims Payable
20200 Accounts Payable
20300 Judgments Payable
20400 Annuities Payable
20500 Notes Payable
20600 Contracts Payable
20700 Contracts Payable--Retained Percentage
20800 Due to Other Funds
20900 Due to Other Governments
21000 Amounts Held for Others
21000 Due to Resigned Employees
21100 Matured Bonds Payable
21200 Matured Interest Payable
21300 Incurred but Not Reported Claims
21500 Accrued Interest Payable
21600 Accrued Wages Payable
21700 Accrued Taxes Payable
21800 Amount Held for Special Assessment Debt Service
21900 Amounts Held for Others
22000 Customer Deposits
22100 Due to Fiscal Agents
22300 Unearned Revenue
22400 Deferred Revenue
22500 Registered Warrants
22601 Bonds Payable Current - General Obligation
22602 Bonds Payable Current - Revenue
22603 Bonds Payable Current - Special Assessment
22700 Unamortized Premiums on Bonds Sold
22800 Payable from Restricted Assets
22900 Due to Component Unit
23000 Compensated Absences Payable -- Current
23101 Bonds Payable - General Obligation
23102 Bonds Payable - Revenue
23103 Bonds Payable - Special Assessment
23200 Special Assessment Debt With Governmental Commitment
23300 Accrued Leave Payable
23400 Deferred Compensation Payable--Employee
23500 Accrued Landfill Closure and Postclosure Care Costs
23600 Advance from Other Funds
23700 Other Long-Term Liabilities
Equity:
ALL
24400 Unavailable Revenue - Sales and Use Taxes
24500 Unavailable Revenue - Property Taxes
24600 Unavailable Revenue - Special Assessments
24700 Other Deferred Inflows of Resources
24800 Pension Related Deferred Inflows
25310 Invested in Capital Assets, Net of Related Debt
25321 Restricted for Revenue Bond Debt Service
25322 Restricted for Revenue Bond Retirement
25323 Restricted for Revenue Bond Contingency
25324 Restricted for Special Assessment Bond Guarantee
25325 Restricted for Special Assessment Bond Sinking
25326 Restricted for Equipment Repair and/or Replacement
25327 Restricted for Landfill Closure and Post Closure Costs
25328 Restricted for Permanently Restricted Purposes
25329 Restricted for Other Purposes
25390 Unrestricted Net Assets
26101 Reserved for Encumbrance
26102 Reserved for Inventory
26103 Reserved for Advance to Other Fund
26104 Reserved for Debt Service
26112 Reserved for Special Assessment Bond Guarantee
26114 Reserved for Unemployment Trust
26115 Reserved for Permanently Reserved Purposes
26116 Reserved for Other Purposes
26201 Designated for Next Year's Appropriation
26202 Designated for Other Purposes
26203 Designated for Capital Outlay Accumulations
26204 Designated for Capital Replacements
26209 Undesignated, Reported in
26300 Nonspendable
26400 Restricted
26500 Committed
26600 Assigned
26700 Unassigned
27199 Restricted for Individuals, Organizations and Other Governments
27200 Restricted for (major category)
Revenue:
ALL
31100 General Property Taxes
31200 Airflight Property Tax
31300 General Sales and Use Taxes
31400 Gross Receipts Business Taxes
31500 Amusement Taxes
31600 911 Telephone Surcharge
31700 Excise Tax
31800 Tax Deed Revenue
31900 Penalties and Interest on Delinquent Taxes
32000 Licenses and Permits
33000 Operating Grants
33100 Federal Grants
33200 Federal Shared Revenue
33300 Federal Payments in Lieu of Taxes
33400 State Grants
33401 Community Access Grants (DOT)
33402 Surface Transportation Program (STP)
33501 Bank Franchise Tax
33502 Prorate License Fees
33503 Liquor Tax Reversion
33504 Motor Vehicle Licenses (5%)
33506 Fire Insurance Premiums Reversion
33507 Liquor License Reversion
33508 Local Government Highway and Bridge Fund
33509 911 Remittances
33520 Other
33600 State Payments in Lieu of Taxes
33801 County Road Tax (25%)
33802 County HBR Tax (25%)
33803 County Wheel Tax
33899 Other
33900 County Payments in Lieu of Taxes
34100 General Government
34200 Public Safety
34300 Highways and Streets
34400 Sanitation
34500 Health
34600 Culture and Recreation
34700 Ambulance
34800 Cemetery
34900 Other
35100 Court Fines and Forfeits
35200 Animal Control Fines
35300 Parking Meter Fines
35400 Library
35900 Other
36100 Earnings from Deposits and Investments
36100 Investment Earnings
36200 Rental Revenue
36300 Special Assessments
36400 Maintenance Assessments
36600 Gain on Disposition of Assets
36700 Contributions and Donations
36700 Contributions and Donations from Private Sources
36800 Liquor Operating Agreement Income
36900 Miscellaneous
36900 Other
36900 Other Additions
36901 Other
37100 Surcharge as Security for Debt
38000 Charges for Goods and Services
38005 Lottery Sales
39101 Transfers In
39103 Sale of Municipal Property
39104 Compensation for Loss or Damage to Capital Assets
39105 Extraordinary Items
39106 Special Items
39107 Capital Contributions (Grants)
39120 Long-Term Debt Issued
Expenditure:
ALL
41000 Personal Services
41100 Legislative
41200 Executive
41300 Elections
41400 Financial Administration
41900 Other
42000 Other Current Expense
42100 Police
42200 Fire
42300 Protective Inspection
42620 Materials (Cost of Goods Sold)
42900 Other
42900 Other Protection
42900 Trust Deductions for Other
43000 Capital Assets
43100 Highways and Streets
43200 Sanitation
43300 Water
43400 Electricity
43500 Airport
43600 Parking Facilities
43700 Cemeteries
43800 Natural Gas
43900 Transit
44100 Debt Service (Principal)
44100 Health
44200 Home Health
44200 Interest Expense and Fiscal Charges
44300 Mental Health Centers
44400 Humane Society
44500 Drug Education
44600 Ambulance
44700 Hospitals, Nursing Homes and Rest Homes
44900 Other
44900 Other Deductions
45100 Recreation
45200 Parks
45300 Amortization
45500 Libraries
45600 Auditorium
45700 Depreciation
45700 Historical Preservation
45800 Museums
46300 Urban Redevelopment and Housing
46500 Economic Development and Assistance (Industrial Development)
46600 Economic Opportunity
47000 Debt Service
48000 Intergovernmental Expenditures
48100 Payments of Property Tax to Other Governments
48200 Payments of State Shared Revenue to Other Governments
48500 Capital Outlay
49100 Judgments and Losses
49200 Loss on Disposition of Assets
49200 Other Expenditures
49900 Liquor Operating Agreements
51100 Transfers Out
51200 Discount on Bonds Issued
51200 Discounts on Bonds Issued
51300 Payments to Refunded Debt Escrow Agent
51400 Special Items
51500 Extraordinary Items
City
Population
Year
Fund Type
Fund Type Description
Account
Account Description
Amount