Title 4, PUBLIC FISCAL ADMINISTRATION

All unexpended annual appropriations at the end of the fiscal year covered by the general appropriations act which have not been contractually obligated in writing and approved by the commissioner of finance and management prior to the end of the fiscal year, shall lapse and ceas…

Notwithstanding the prohibition by § 4-8-19 of funds being carried forward, funds received by the state from the federal government through the American Recovery and Reinvestment Act of 2009, P.L. 1 11-5 or the FAA Air Transportation Modernization and Safety Improvement Act, P.L.…

No payment shall be made and no obligation shall be incurred against any appropriation unless such payment or obligation has been authorized as provided by law. Every official authorizing payments in violation of this section or § 4-8-1 , or taking part therein, and every person …

Valid claims contracted for in one fiscal year may be paid from an appropriation for a subsequent fiscal year upon specific approval of the commissioner of finance and management. Source: SL 1963, ch 353 , § 12 (3).

At the end of four full fiscal years following the effective date of any special appropriations act, unless such act explicitly states to the contrary, the amount of the appropriation remaining unexpended and which has not been contractually obligated in writing, and approved by …

At the end of four full fiscal years following the effective date of any act authorizing any officer, board, or commission to issue debt for any project or other purpose, unless the act explicitly provides otherwise, the authorization to issue debt shall lapse and cease to be ava…

Any moneys appropriated for maintenance and repair shall be available for expenditure for two full fiscal years following the effective date such appropriation was available for expenditure, at which time, the unexpended balances of such appropriations which have not been contrac…

Any state officer, deputy, agent, employee, or representative of the state in any capacity, who shall create or attempt to create any indebtedness against the state without express authority of a statute so to do, or any state auditor or member of any auditing board who shall dra…

Whenever, by an act of the Legislature or by directive of any state department or institution, a budget unit, as defined by subdivision 4-7-1(9), becomes nonexistent, the commissioner of the Bureau of Finance and Management shall retain sufficient unexpended appropriation balance…

Money deposited in the state treasury, which necessitates a refund to any party or is held in trust for any party, is appropriated for expenditure from the fund in which the money is deposited. Source: SL 1984, ch 30 , § 20.

The state auditor shall promulgate rules pursuant to chapter 1-26 for authorizing, monitoring, and controlling the temporary draw of money between state fund. Source: SL 1997, ch 35 , § 4.

The Bureau of Finance and Management and the Legislative Research Council shall prepare and submit, no later than the thirty-eighth legislative day of each legislative session, independent projections that conform with the provisions of subdivisions 4-7-10(2) and (5) to the Gover…

No officer, board, or commission supported by state appropriation shall incur any expense in excess of the appropriation made for his or its maintenance and support by which a deficiency may be created in the funds appropriated for the maintenance of any department, board, instit…

When the Legislature passes any law directing any officer, board, or commission to do anything which might legitimately come under his or its jurisdiction and control which requires the expenditure of money and which Legislature fails to provide the necessary funds therefor by ap…

In case of extreme emergency caused by accident or some other cause wholly unavoidable or unforeseen by any officer, board, or commission supported by state appropriation, he or it may incur the necessary expense upon approval in writing by the Governor, which expense, thus incur…

Terms as used in this chapter, unless the context otherwise requires, mean: (1) "Agency," a principal functional and administrative entity, including each department and bureau of state government, as designated in the general appropriation bill; (2) "Budget unit," a unit of gove…

Whenever the Governor deems it necessary for the special committee to consider, pass upon, and release general contingency funds for emergency purposes or as supplements to the budgets for the ordinary expenses of agencies, the Governor shall give due and reasonable notice to the…

No action may be taken on release of moneys from any general contingency funds except by majority vote of the entire special committee membership. The special committee by majority vote of the entire membership may reduce or increase the dollar amount recommended by the Governor.…

Notwithstanding the provisions of § 4-8A-8 , the Executive Board of the Legislative Research Council may, by majority vote of the board, transfer moneys appropriated to a legislative department contingency budget unit in the general appropriation bill to another budget unit withi…

The Bureau of Finance and Management and the Legislative Research Council shall prepare and submit, no later than July thirtieth of each year, independent projections that conform with the provisions of subdivisions 4-7-10 (2) and (5) to the Governor or the Governor's designee an…

On June 29, 2015, the state treasurer shall transfer to the legislative priority pilot program contingency fund, which is hereby created, the sum of one million dollars ($1,000,000) from the South Dakota risk pool fund. The contingency funds are to be made available in accordance…

Those members of the South Dakota Legislature who serve on the senate and house of representatives standing committees on appropriations during any regular legislative session shall serve as a special committee during the interim between regular legislative sessions. The presiden…

The special committee shall serve to release moneys from any general contingency funds appropriated for contingent purposes by the general appropriation bill or any special appropriation bill. The committee shall also serve to continually review, evaluate, and coordinate state fi…

The special committee shall meet upon the call of the chair or co - chairs between regular legislative sessions. A majority of the membership constitutes a quorum for the transaction of business. Source: SL 1974, ch 44 , § 6; SL 1996, ch 34 , § 2.

The appropriations authorized by the general appropriation bill must be classified and coded for budgetary accounting purposes in accordance with the provisions of chapter 4-7 . Source: SL 1974, ch 44 , § 8; SL 2025, ch 33 , § 3.

All appropriations in the general appropriation bill may be used only for the specific purposes therein provided and no other. The state auditor shall issue warrants on itemized and approved vouchers filed in his office, but no warrants may be issued to or on behalf of any person…

Any transfer of appropriations made in the general appropriation bill may only occur upon approval by an agency head or designee, in accordance with procedures established by the Bureau of Finance and Management, and upon approval of the bureau. An agency may transfer appropriati…

All requests by an agency for moneys from any general contingency funds appropriated in the general appropriation bill or any special appropriation bill must be submitted in writing to the Governor, the Bureau of Finance and Management, and the chair or chairs of the special comm…

Notwithstanding § 4-8-17 , moneys and grants received from the United States or other grants or gifts of other funds in excess of the amounts appropriated in the general appropriations act, shall not be deemed appropriated until after review by the special committee created by ch…

The review, pursuant to § 4-8B-10 , of moneys received shall include the number of full - time equivalent positions to be hired as a result of the acceptance of additional moneys. The special committee created by chapter 4-8A shall approve the number of full - time equivalent pos…

Money shall be paid from the state treasury only upon the auditor's warrant, which is defined to be an acceptable instrument of payment. Source: SL 1891, ch 113 , § 10; RPolC 1903, § 329; RC 1919, § 6942; SDC 1939, § 55.2314; SL 1984, ch 30 , § 3A; SL 1985, ch 33 , § 38; SL 1993,…

The state auditor shall adopt, pursuant to chapter 1-26 , rules governing the procedure for issuing state warrants and the disbursements for which warrants may and may not be issued. Source: SL 1975, ch 10 , § 1.

The apportionment of all money paid into the state treasury, any part of which is required by law to be paid to the several counties, to municipal corporations, or to Indian tribes, or any part of which is to be rebated in compliance with any intergovernmental agreement pursuant …

The state treasurer shall pay warrants drawn by the state auditor in conformity with the provisions of this code, when there is money in the treasury appropriated for that purpose. After a warrant is paid he shall cause it to be indelibly canceled by perforating or stamping it wi…

The state treasurer shall in no case purchase or receive any warrant payable at the state treasury, or any audited account, at a less value than is expressed therein; nor shall he receive any fee or reward, aside from his annual salary, for transacting any business connected with…

The state treasurer shall provide himself with and keep a warrant register, which register shall show in a column arranged for that purpose the number, date, and amount of each warrant presented, the particular fund upon which the same is drawn, the date of presentation, the name…

Whenever any warrant shall be presented to any such treasurer for payment and there shall be no funds in the treasury appropriated for that purpose, the treasurer shall enter such warrant in his warrant register for payment, in the order of presentation; and upon each warrant so …

All state warrants shall draw interest after presentation for payment at the office of the state treasurer and endorsement by that officer as "not paid for want of funds," at a rate to be negotiated by the parties. Source: RPolC 1903, § 2247; SL 1909, ch 120 ; RC 1919, § 6970; SD…

All warrants upon the state treasurer shall be paid out of the fund on which they were drawn in the order of their presentation. All registered state warrants shall be paid in the order of their registration, and it shall be the duty of every such treasurer, as soon as money suff…

If a fund other than the general fund becomes nonexistent or is transferred to another fund by an act of the Legislature or by directive of any state department or institution, the commissioner of finance and management shall retain sufficient money within the fund to pay all out…

The state auditor may cancel all state warrants remaining unclaimed in his office after the expiration of one hundred eighty days from the date of the issue thereof. Source: SL 1913, ch 360 ; RC 1919, § 6887; SDC 1939, § 55.2506; SL 1970, ch 31 , § 2; SL 1985, ch 33 , § 1; SL 198…

No warrant issued by the state auditor at any time before or after July 1, 1988, may be paid by the state treasurer unless such warrant shall be presented to the state treasurer within one hundred eighty days of the date on which the warrant was issued. Source: SL 1941, ch 327 , …

All accounts, claims, and vouchers that are by law directed to be paid out of the state treasury must be presented to, and examined and adjusted by, the state auditor, provided that the Bureau of Finance and Management has authority to promulgate rules, pursuant to chapter 1-26 ,…

Any warrant that has not been presented for payment at any time within the one hundred eighty - day period from the date on which the warrant was issued by the holder or owner of such warrant shall be canceled by the state auditor and a record kept showing that the original has b…

If any warrant or check issued by the state or any of its political subdivisions is lost or destroyed, so that it cannot be presented for payment the state and its political subdivisions may issue a replacement warrant or check as set forth in §§ 4-9-22 to 4-9-27 , inclusive. Sou…

An application and affidavit shall be made to the issuing officer, containing information to identify the original warrant or check with a request that a replacement warrant or check be issued. If the applicant is not the payee of the warrant or check, or a bank, the application …