Title 4 — PUBLIC FISCAL ADMINISTRATION
16 chapters · 326 sections in this title.
Neither the state treasurer nor the state auditor may be a signatory on any local account
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Any agency holding state funds in any local bank account shall provide a quarterly statement of activity in that account to the state treasurer and the state auditor. Source: SL 1966, ch 188 , § 3; SL 2002, ch 25 , § 1.
SDCL § 4-4-1 Purpose of chapter
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The purpose of this chapter is to provide for effective legislative and executive control over all state public funds, and to simplify the basis upon which the state's fund accounting records shall be maintained and reported. Source: SL 1966, ch 188 , § 1.
SDCL § 4-4-2 State public funds defined
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The term, state public funds, means cash, checks, bills, notes, drafts, stocks, bonds, and all similar mediums of exchange which are received or disbursed under law, including rules, by a department, institution, commission, any other agency of state government, or any entity cre…
SDCL § 4-4-3.1 Local drug buy accounts
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The state treasurer and state auditor shall approve local drug buy accounts at the request of the attorney general. Source: SL 2002, ch 25 , § 3.
SDCL § 4-4-4.1 SDCL 4-4-4.1
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Repealed by SL 2001, ch 23 , § 2.
SDCL § 4-4-4.2 SDCL 4-4-4.2
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Repealed by SL 1986, ch 41 .
SDCL § 4-4-4.4 Insurance operating fund--Excess balance transfer
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At the end of each fiscal quarter, the treasurer shall transfer any cash balance in excess of two hundred thousand dollars from the insurance operating fund to the general fund. Source: SL 1989, ch 48 , § 2; SL 1995, ch 26 ; SL 2025, ch 31 , § 2.
SDCL § 4-4-4.5 Boiler inspection fund established--Permitted expenditures
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There shall be established within the state treasury the boiler inspection fund, into which shall be deposited all boiler inspection fees received by the Department of Public Safety. All moneys in the fund created by this section shall be budgeted and expended in accordance with …
SDCL § 4-4-4.6 Transfer of excess funds at end of fiscal year
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At the end of the fiscal year the treasurer shall transfer any cash balance in excess of one hundred thousand dollars from the boiler inspection fund to the general fund. Source: SL 1989, ch 48 , § 6; SL 2021, ch 155 , § 2.
SDCL § 4-4-5 Treasury accounts in lieu of funds--Modification to conform to uniform accounting system
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The commissioner of finance and management may authorize and direct the state auditor and state treasurer to account for funds in the state treasury as separate accounts in lieu of funds, and the fund structure may be modified to conform to a uniform state accounting system. Sour…
SDCL § 4-4-6 Annual financial statements
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The Bureau of Finance and Management shall annually prepare financial statements for the State of South Dakota. The financial statements shall be prepared in accordance with generally accepted accounting principles. Source: SL 1987, ch 43 ; SL 2001, ch 23 , § 3.
SDCL § 4-4-7 Deposit of indirect cost reimbursements from the federal government--Exemption
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Indirect cost reimbursements received from the federal government shall be deposited in the fund that incurred the indirect costs. Funds of the Board of Regents are exempt from this requirement. Source: SL 2005, ch 37 , § 1.
SDCL § 4-4-8 Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption
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The state treasurer shall transfer that portion of cash balances in federal funds that have accumulated in each fund over two hundred fifty thousand dollars as of June thirtieth due to indirect cost reimbursements received from the federal government to those funds that incurred …