Title 4 — PUBLIC FISCAL ADMINISTRATION

4-8A-15. Repealed by SL 2011, ch 27 , § 2, eff. June 28, 2011.

June 28, 2011. 4-8A-16 Independent budget projections by Bureau of Finance and Management and Legislative Research Council--Proposals for eliminating shortfall. 4-8A-17 Legislative priority pilot program contingency fund created.

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…

Source: SL 1974, ch 44 , § 10; SL 1975, ch 45 ; SL 1989, ch 20 , § 50; SL 2024, ch 1 (Ex. Ord. 24-1), § 34, eff. Apr. 8, 2024; SL 2025, ch 33 , § 11.

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…

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…

4-8B-3. Repealed by SL 2015, ch 41 , § 7. 4-8B-4 to 4-8B-9. Repealed by SL 2012, ch 76 , §§ 18 to 23.

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 and claims against the state, which shall be by law directed to be paid out of the state treasury thereof, shall be presented to the state auditor, who shall examine and adjust the same; provided, however, that the Bureau of Finance and Management shall have authorit…

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 …

The issuing officer shall place on the application provided for by § 4-9-22 sufficient information to show the original warrant or check number, date of issue, payee, and fund. Source: SL 1965, ch 243 , § 1 (4).

Upon approval of the application by the issuing officer, the issuing officer shall cause a stop - payment order to be filed with the drawee bank and he shall thereafter issue a warrant or check marked "REPLACEMENT OF NO. _ " and deliver the warrant or check to the applicant there…

If a replacement warrant or check is issued under the provisions of § 4-9-24 , the original warrant or check is considered canceled, and the state or its political subdivisions are relieved from any liability for the payment thereof. In no case is either the state or its politica…

The issuing officer shall use his discretion in carrying out the provisions of §§ 4-9-21 to 4-9-25 , inclusive, as appears to him to be right and in accordance with justice, honesty, and circumstances. Source: SL 1965, ch 243 , § 1.

Any replacement warrant or check issued under the provisions of § 4-9-24 remaining unpaid after the expiration of one hundred eighty days from the date of the issue is considered canceled and state warrants are subject to the provisions of §§ 4-9-19 and

Notwithstanding the provisions for cancellation of state warrants as set forth in this chapter the state auditor shall direct the payment of any properly issued warrant to any person entitled to payment thereof within a period of four years from date of issue and may direct the p…

The state auditor or his deputy is authorized to administer oaths to claimants and witnesses in support of the justice of such accounts as may be exhibited to him for allowance, and to certify thereto. Source: SL 18 62-3 , ch 53, § 18; PolC 1877, ch 7, § 16; CL 1887, § 82; RPolC …

Wherever any law of this state requires a claim or account against the state or any political subdivision of the state to be verified or sworn to before an officer authorized to administer oaths, prior to presentation or payment, it is sufficient compliance with the law if the cl…

Any person or persons who shall knowingly obtain or attempt to obtain any public moneys or public funds from the State of South Dakota, or any of its political subdivisions, by means of or by use of any false affidavit or other instrument, where such affidavit or instrument is th…

It shall be the duty of the state auditor upon receiving knowledge that any person has made any false affidavit to secure money from the state treasury, to forthwith notify the attorney general, and also the state's attorney of any county in which such oath was made, of such fact…

The state auditor may refuse to issue a warrant if he determines that such issue and payment is or would be illegal, unauthorized, or improper. From any decision of the state auditor rejecting a claim or stopping issue or payment of a warrant, any person aggrieved or interested m…

The state auditor shall issue warrants payable at the state treasury which shall be numbered consecutively and each shall specify the date of the issue, and the name of the person to whom payable. The number, date of issue, and the name of the person to whom payable, of each warr…

The state auditor shall keep a record of the number of each warrant issued, the amount thereof, the date of its issue, and the name of the person to whom issued, and the fund on which such warrant is drawn. Intra - agency and inter - agency billing for goods provided and services…

The state treasurer shall keep an accurate account of the receipts and disbursements of the treasury. Source: SL 18 62-3 , ch 52, § 4; PolC 1877, ch 8, § 3; CL 1887, § 86; RPolC 1903, § 87; RC 1919, § 5354; SDC 1939, § 55.1403; SL 1984, ch 30 , § 73.

All public officers of the state, counties, townships, municipalities, and school districts who are required by law to publish legal notices of financial statements and who shall intentionally fail or refuse to make such publications, commits a petty offense and also shall be gui…

Repealed by SL 1976, ch 158 , § 39-6 .

The state treasurer shall as often as required submit his books, accounts, vouchers, and funds in the treasury to the inspection of either branch of the Legislature or to any committee thereof appointed for that purpose. Source: SL 18 62-3 , ch 52, § 9; PolC 1877, ch 8, § 9; CL 1…

The state budgetary accounting system shall keep an accurate account for revenues received and payments made from the state treasury for the state treasurer and state auditor. Source: SL 1891, ch 113 , § 11; RPolC 1903, § 330; RC 1919, § 6943; SDC 1939, § 55.2315; SL 1984, ch 30 …

At the beginning of each month, the Bureau of Finance and Management shall: (1) Reconcile the state accounting system balances with the state treasurer's state bank account records; and (2) Provide the state treasurer electronic access to the reconciliation as soon as it is compl…

The state auditor is hereby authorized and required to make a complete reconciliation of all outstanding warrants of his office and records of same with the balance, funds, books, and records of the state treasurer's office, and to continue such reconciliation when completed as a…

The Bureau of Finance and Management shall provide to the state auditor, in a timely manner upon request, electronic access to all budgetary accounting reports that the state auditor considers necessary to carry out the financial functions of the auditor's office. The state audit…