South Dakota Codified Laws
Chapter 08 - Authority For State Expenditures
Section 4-8-19 - Reversion of unencumbered appropriations at end of year--Period of availability of encumbered amounts.

4-8-19. Reversion of unencumbered appropriations at end of year--Period of availability of encumbered amounts.
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 cease to be available, and shall revert to the fund from which appropriated. Such encumbered amounts shall be only available for such expenditure for a period of not to exceed two fiscal years as determined by the commissioner of finance and management.

Source: SL 1963, ch 353, §12 (1), (2); SL 1964, ch 167, §1; SL 1967, ch 260, §1; SL 1979, ch 32, §1.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 4 - Public Fiscal Administration

Chapter 08 - Authority For State Expenditures

Section 4-8-1 - Expenditures to be authorized by appropriations based on budget.

Section 4-8-2 - Payments and obligations to be authorized by law--Liability to state for unauthorized payments.

Section 4-8-3 - Expenses in excess of appropriations prohibited--Misdemeanor.

Section 4-8-4 - Statutory direction of act without providing funds--Funds appropriated for specific purpose not to be used for another purpose--Misdemeanor.

Section 4-8-7 - Anticipation of appropriations in extreme emergency.

Section 4-8-10 - Apportionment of interest from dedicated institutional funds.

Section 4-8-12 - Disbursement of institutional funds.

Section 4-8-13 - Expenditure of anticipated institutional fund income.

Section 4-8-14 - Anticipation of revenue by borrowing from other funds.

Section 4-8-14.1 - Issuance of warrants on funds borrowed in anticipation of revenue.

Section 4-8-15 - Restoration of fund from which loan made--Treasurer's books to show status of funds.

Section 4-8-17 - Acceptance and disbursement of federal funds.

Section 4-8-17.1 - Budget and appropriation required for expenditures by Department of Transportation and Aeronautics Commission.

Section 4-8-18 - Capitol communications systems internal service fund--Apportionment of expenses.

Section 4-8-19 - Reversion of unencumbered appropriations at end of year--Period of availability of encumbered amounts.

Section 4-8-19.1 - Carry forward of funds received through American Recovery and Reinvestment Act or FAA Air Transportation Modernization and Safety Improvement Act.

Section 4-8-19.2 - Expired.

Section 4-8-20 - Payment of claims contracted in one year from subsequent year's funds.

Section 4-8-21 - Reversion of unencumbered special appropriations after four years--Period of availability of encumbered amounts.

Section 4-8-21.1 - Lapse of bonding authorization after four years unless necessary to complete project contracted in writing--Exceptions.

Section 4-8-22 - Period of availability of maintenance and repair appropriations--Reversion--Availability of encumbered amounts.

Section 4-8-24 - Unauthorized payment or obligation as misdemeanor--Revenue anticipation warrants and school fund distribution excepted.

Section 4-8-25 - Retention of appropriation balance to pay outstanding liabilities of terminated budget unit--Reversion to general fund after one year.

Section 4-8-26 - Appropriation of money deposited in treasury in trust or requiring refund.

Section 4-8-27 - Promulgation of rules for temporary draw of money between funds.

Section 4-8-28 - Submission of independent projections by Bureau of Finance and Management and Legislative Research Council--Proposals for eliminating shortfall.