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Uniform Cost Accounting for County Highways Files, 1958 - 1970

Identifier: ACC 82-200:

Scope and Contents

Contains files pertaining to the establishment of a Uniform Cost Accounting system for county highway departments between 1958 and 1970 and includes survey and audit reports for existing highway systems in specific counties, annual reports of county highway projects, manuals, Department of Highways newsletters, approved contractor equipment rental rate schedules, correspondence, questionnaires, and copies of speeches delivered by Department of Highways officials concerning the proposed system. At the 1965 State Convention of County Commissioners, Highway Superintendents, and County Officers, the State Board of County Commissioners passed a resolution requesting that the South Dakota Department of Highways (later the Department of Transportation) provide assistance to the county highway departments in establishing Uniform Cost Accounting procedures for county highways. This system required that basic source documents and intermediate records be submitted to support all expenditures and to provide a clear audit trail. Participation in the system was voluntary and assistance was provided by the Department of Highways at no cost to the counties. As of July of 1970, sixteen counties had opted to participate in the system.


  • 1958 - 1970


0.5 Cubic Feet (1 box)

Language of Materials

From the Record Group: English

Repository Details

Part of the South Dakota State Archives Repository

900 Governors Dr
Pierre South Dakota 57501 USA
605-773-6041 (Fax)