Title 4 — PUBLIC FISCAL ADMINISTRATION

4-7-22 Transferred to §§ 1-14-12.2 to

4-7-25.1 Budgetary accounting service agency--Administration--Purpose. 4-7-25.2 Budgetary accounting fund. 4-7-25.3 Budgetary accounting service agency--Financing. 4-7-25.4 Fees for budgetary accounting services. 4-7-26 Rules and regulations. 4-7-27 Short title of chapter. 4-7-28…

Terms used in this chapter, unless the context otherwise requires, mean: (1) "Appropriation," an authorization by the Legislature to a budget unit to expend, from public funds, a sum of money not in excess of the sum specified, for the purposes specified in the authorization and …

For the purposes of this chapter: (1) An "advisory body" is one which serves as an official consultant or advisor to a state agency without making formal policy decisions for the agency or its programs; (2) A "legislative body" is one composed primarily of legislators pursuant to…

The budget report shall contain and include the following information: (1) Summary statements of the financial condition of the state, accompanied by such detailed schedules of assets and liabilities as the Governor deems desirable, which shall include, but not be limited to, the…

The budget report of the Governor shall contain a separate schedule disclosing the current salaries of elected officials, gubernatorial cabinet members, higher education commissioners and institution heads, executive branch institution heads, public utilities executive director, …

All statutory provisions specifically establishing salaries or providing administrative procedures to establish salaries for appointed officials of all departments and agencies of the executive branch of state government are hereby repealed. Source: SL 1969, ch 218 , § 2.

Repealed by SL 1981, ch 30 , § 4.

All statutory provisions specifically establishing salaries or compensation on a per diem basis and reimbursement of expenses for appointed members of all boards, commissions, councils, committees, and all other statutory or executive created policy making or advisory bodies of s…

Transferred to §

The Governor - elect and the Governor-elect's designated budget representatives are entitled to examine the budget report in process and the Bureau of Finance and Management shall provide the Governor-elect with every practicable facility for familiarizing the Governor-elect with…

The financial plan for each fiscal year, as presented in the budget report, shall be adopted, with such modifications as are made by the Legislature, by the passage of a general appropriations act and special appropriations acts and such revenue and other acts as are necessary. S…

The financial plan adopted by the Legislature as prescribed in § 4-7-13 shall separate the appropriations for full - time equivalent positions as defined in subdivision 2-14-2(12). Source: SL 1977, ch 40 , § 2. Effective July 1, 2026

Transferred to §

The Bureau of Finance and Management, at the direction and under the control of the Governor, and subject to the provisions of this chapter, shall develop financial policies and plans as the basis for budget recommendations to the Legislature, and prepare detailed documents in ac…

The Bureau of Finance and Management, at the direction and under the control of the Governor, and subject to the provisions of this chapter, § 12-13-9 , and 12-13-25.1 , shall analyze financial and administrative aspects of proposed legislation. Source: SL 1963, ch 353 , § 4 (5);…

The Bureau of Finance and Management, at the direction and under the control of the Governor, and subject to the provisions of this chapter, shall provide such assistance as the Legislature may request and be available to assist its appropriations committees with any needed infor…

The Bureau of Finance and Management, at the direction and under the control of the Governor, and subject to the provisions of this chapter, shall coordinate the fiscal affairs and procedures of the state to assure the carrying out of the financial plans and policies approved by …

4-7-4 Qualifications of commissioner--Salary. 4-7-5 Employment of personnel for bureau--Expenses of personnel--Equipment and supplies--Office space. 4-7-6 Assistance to bureau by other state officers. 4-7-7 Annual budget estimates submitted by budget units--Contents and approval-…

Transferred to §

The Bureau of Finance and Management, at the direction and under the control of the Governor, and subject to the provisions of this chapter, shall develop plans for improvements and economies in organization and operation of state agencies and install such plans as are approved b…

Transferred to §

4-7-22 to 4-7-24. Transferred to §§ 1-14-12.2 to

The Bureau of Finance and Management, at the direction and under the control of the Governor, and subject to the provisions of this chapter, shall perform all other duties provided for in this chapter and such other duties as the Legislature may from time to time prescribe. Sourc…

The Bureau of Finance and Management shall administer a service agency whose primary purpose shall be to serve statewide needs relating to budgetary accounting services and to provide the services for any department, agency, commission, institution, or any other units of state go…

There is hereby established in the state treasury a budgetary accounting fund. Any receipts or revenues into this fund may be expended pursuant to chapters 4-7 , 4-8 , and 4-8A for the purpose of defraying the expenses of the budgetary accounting services provided by the service …

The operations of the service agency shall be financed by means of appropriations, gifts, grants, or reimbursements for services rendered which shall be receipted into the budgetary accounting fund authorized and established in the state treasury by §

The fee schedule for the services shall be designed, to the extent practicable, to recover all costs incurred in the operation of the service agency. No charges shall be assessed for budgetary accounting services performed in relation to general fund accounts. Source: SL 1980, ch…

The commissioner of finance and management is hereby authorized, upon approval of the Governor, to issue such rules and regulations as he deems necessary for the carrying out of the provisions and intent of this chapter. Source: SL 1963, ch 353 , § 3.

This chapter shall be known and may be cited as the "Budget Act." Source: SL 1963, ch 353 , § 1.

Notwithstanding any other provision of the law, salaries set by persons or bodies in agencies under the control of the Governor shall be approved by the Governor prior to becoming effective. Source: SL 1981, ch 30 , § 2.

The provisions of § 4-7-28 do not apply to officials under the jurisdiction of the Board of Regents. Source: SL 1981, ch 30 , § 3; SL 1989, ch 20 , § 49. 4-7-30. Repealed by SL 2006, ch 2 , § 14.

The Governor, through the Bureau of Finance and Management, shall supervise every public department, agency, commission, institution and other governmental units as is necessary to secure a uniform and standard classification of accounts and financial reports that will promote th…

4-7-31 Budget reserve fund established. 4-7-32 Transfer of unobligated cash to budget reserve fund--Legislative action required for reserve fund expenditures. 4-7-33 Repealed by SL 1994, ch 43 , § 4. 4-7-35 Repealed by SL 1999, ch 21 , §§ 1 to 4. 4-7-39 Transfer of unobligated ca…

There is hereby established within the state treasury the budget reserve fund. Source: SL 1991, ch 41 , § 1.

On July first of each fiscal year or at such time that the prior fiscal year general fund ending unobligated cash balance is determined, the commissioner of the Bureau of Finance and Management shall transfer all prior year unobligated cash up to an amount equal to ten percent of…

The commissioner of the Bureau of Finance and Management shall transfer any unobligated cash remaining after the transfer into the budget reserve fund as required by § 4-7-32 into the general revenue replacement fund if the amount in the general revenue replacement fund does not …

No person shall be eligible for appointment as commissioner of finance and management who does not hold a baccalaureate degree from a recognized institution of higher education. The appointment of the commissioner shall be based upon the qualifications of eligible persons, withou…

The commissioner of the Bureau of Finance and Management shall report, upon request, a condition statement for any fund in the state treasury. The commissioner of the Bureau of Finance and Management shall provide condition statements when requested by a legislative committee or …

For the purposes of this chapter, a condition statement is a document that identifies a fund's beginning balance, receipts, disbursements, and ending balance for each of the last two concluded fiscal years and that identifies a fund's beginning balance, projected receipts, projec…

There is hereby established within the state treasury the general revenue replacement fund. The state treasurer shall transfer any funds remaining in the property tax reduction fund as of June 30, 2015, to the general revenue replacement fund. In fiscal year 2016 and each year th…

The total principal amount of debt outstanding through the South Dakota Building Authority and the vocational education program of the South Dakota Health and Educational Facilities Authority may not exceed one and two-tenths percent of South Dakota's gross domestic product for t…

The total annual debt service payments of the South Dakota Building Authority and the vocational education program of the South Dakota Health and Educational Facilities Authority may not exceed four percent of the total ongoing general fund receipts for the most recently complete…

The Bureau of Finance and Management shall issue a plan outlining the current debt policies and metrics of the state listed in §§ 4-7-46 and 4-7-47 , along with any other financial analysis and metrics performed annually to measure compliance with the policies listed in §§ 4-7-46…

The Bureau of Finance and Management shall issue a long-term financial plan outlining actual general fund revenues and expenses for the most recently completed fiscal year as well as general fund forecasts for the current fiscal year, the next fiscal year, and the succeeding two …

The commissioner of finance and management is hereby authorized with the approval of the Governor to employ and fix the salaries of such other professional, technical, and clerical personnel as he may deem necessary to carry out the duties prescribed in this chapter. In addition …

The Bureau of Finance and Management shall issue a capital expenditure plan outlining new construction projects, renovation and expansion projects, as well as maintenance and repair projects for the current fiscal year and the succeeding four fiscal years. Source: SL 2015, ch 40 …

The financial plans listed in §§ 4-7-48 to 4-7-50 , inclusive, shall be calculated, prepared, and released for public viewing by the Bureau of Finance and Management no later than January fifteenth of each year. Source: SL 2015, ch 40 , § 6.

The Joint Committee on Appropriations may request any department or budget unit to submit a zero based budget scenario pursuant to guidelines and procedures established jointly by the Bureau of Finance and Management and the Legislative Research Council. Source: SL 2015, ch 41 , …

If in any fiscal year the combined balance of the budget reserve fund, established in § 4-7-31 , and the general revenue replacement fund, established in § 4-7-45 , is less than ten percent of the general fund appropriations in the general appropriations act for the succeeding fi…