Title 4 — PUBLIC FISCAL ADMINISTRATION

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…

The commissioner of human resources and administration, attorney general, state treasurer, state auditor-general, secretary of revenue, state auditor, and the executive director of the Board of Regents shall render such advice and assistance, and furnish such information to the B…

All budget units shall submit to the Bureau of Finance and Management with their budget request a detailed plan of their goals and program activities. Source: SL 1972, ch 26 , § 1; SL 1985, ch 33 , § 26.

4-7-16 Analysis of proposed legislation by bureau. 4-7-17 Assistance to Legislature provided by bureau. 4-7-18 Coordination of procedures to carry out legislative policies. 4-7-19 Long-term capital improvements budget. 4-7-20 Operational improvements and economies--Automatic data…

The Governor, before submission of the budget report to the Legislature, shall examine the statements and estimates with a representative or representatives designated by the Legislative Research Council, and shall make or cause to be made such further investigations by the Burea…

Source: SL 1974, ch 44 , § 3; SL 2014, ch 28 , § 1; SL 2025, ch 33 , § 2.

The commissioner of school and public lands, after any adjustments that have been made pursuant to § 5-10-18.3 , shall apportion the funds arising from interest, dividends, and other income on invested funds derived from the sale of public lands apportioned to the educational, pe…

Repealed by SL 1983, ch 29 , § 5.

The state treasurer shall pay out money from the funds described in § 4-8-10 after due audit by and only upon the warrant of the state auditor. Source: SL 1911, ch 224 , § 49; RC 1919, § 5689; SDC 1939, § 55.2208; SL 1983, ch 29 , § 6.

Anticipated receipts from all such local and endowment sources for educational, penal, and charitable institutions shall be expended from the state treasury pursuant to chapters 4-7 , 4-8 , and 4-8A . Source: SDC 1939, § 55.2208 as added by SL 1963, ch 310 ; SL 1983, ch 29 , § 7.

If moneys for the state have been actually provided for by levy of taxes, sale of bonds or warrants, or otherwise, and the moneys have not been collected into the state treasury, but the receipt of the moneys is reasonably certain, the state auditor may anticipate the receipt of …

Notwithstanding any other provision of law, the state auditor may issue warrants on any money actually provided for pursuant to § 4-8-14 in an amount not to exceed the amount of revenues anticipated. Source: SL 1981, ch 31 , § 2; SL 1997, ch 35 , § 2.

Any fund temporarily depleted by virtue of § 4-8-14 shall be fully restored within the time frame specified and approved by the state auditor. The books of the state treasurer shall at all times show the true amount of moneys in any particular fund, as well as any temporary withd…

Repealed by SL 1971, ch 5 , § 7.

The Governor is authorized and empowered to accept on behalf of the state any appropriations made or moneys allotted to the state by the United States of America, as well as the provisions of any act of Congress appropriating or allotting such funds to the state to be used in coo…

Notwithstanding any other provision of law, taxes, fees, federal funds, and funds from any source that are received by the Department of Transportation and the Aeronautics Commission shall be expended only when budgeted pursuant to chapter 4-7 and appropriation has been made ther…

There is hereby created a capitol communications systems internal service fund to encompass the operations of the capitol telephone system and any and all other capitol communication systems. The commissioner of the Bureau of Information and Technology shall apportion all expense…

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.…

Expired on June 30, 2012.

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 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…

4-8-24 Unauthorized payment or obligation as misdemeanor--Revenue anticipation warrants and school fund distribution excepted. 4-8-25 Retention of appropriation balance to pay outstanding liabilities of terminated budget unit--Reversion to general fund after one year. 4-8-26 Appr…

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…

Repealed by SL 1980, ch 24 , § 59.

Repealed by SL 1983, ch 29 , § 1.

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…

Repealed by SL 1999, ch 97 , § 3.