4-8-21. Reversion of unencumbered special appropriations after four years--Period of availability of encumbered amounts.
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 the commissioner of finance and management prior to the end of the fiscal year, shall lapse and cease to be available, and 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 additional fiscal years as determined by the commissioner of finance and management.
Source: SL 1963, ch 353, §12 (4); SL 1979, ch 32, §2.
Structure 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 4-8-3 - Expenses in excess of appropriations prohibited--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 4-8-17 - Acceptance and disbursement of federal funds.
Section 4-8-18 - Capitol communications systems internal service fund--Apportionment of expenses.
Section 4-8-20 - Payment of claims contracted in one year from subsequent year's funds.
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.