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Chapter 01 - State Board Of Finance
Section 4-1-1 - Composition of State Board of Finance--Quorum--Chairman and secretary. - 4-1-1. Composition of State Board of Finance--Quorum--Chairman and secretary. The...
Section 4-1-2 - Record of proceedings open to public--Meetings of board. - 4-1-2. Record of proceedings open to public--Meetings of board. A...
Section 4-1-4 - Administrative direction and supervision by secretary of state--Independent functions retained by board. - 4-1-4. Administrative direction and supervision by secretary of state--Independent functions...
Section 4-1-5 - Disqualification of member of board--Selection of replacement. - 4-1-5. Disqualification of member of board--Selection of replacement. If any...
Chapter 02 - Department Of Legislative Audit
Section 4-2-1 - Department continued--Seal. - 4-2-1. Department continued--Seal. The department of the state government known...
Section 4-2-2 - Qualifications and appointment of auditor-general--Term--Vacancies. - 4-2-2. Qualifications and appointment of auditor-general--Term--Vacancies. The powers and duties...
Section 4-2-3 - Oath and bond of auditor-general--Responsibility to Legislature--Scope of responsibility. - 4-2-3. Oath and bond of auditor-general--Responsibility to Legislature--Scope of responsibility....
Section 4-2-4 - Salary of auditor-general. - 4-2-4. Salary of auditor-general. The auditor-general's salary shall be set...
Section 4-2-5 - Removal of auditor-general from office. - 4-2-5. Removal of auditor-general from office. The auditor-general may be...
Section 4-2-6 - Employment of personnel for department--Traveling expenses. - 4-2-6. Employment of personnel for department--Traveling expenses. The auditor-general shall...
Section 4-2-7 - Employment of additional personnel for follow-up services. - 4-2-7. Employment of additional personnel for follow-up services. The auditor-general...
Section 4-2-8 - Executive Board of Legislative Research Council to direct activities. - 4-2-8. Executive Board of Legislative Research Council to direct activities....
Section 4-2-9 - Access to books and property for investigations--Space and equipment. - 4-2-9. Access to books and property for investigations--Space and equipment....
Section 4-2-10 - Subpoena and examination of witnesses in investigations--Expenses and per diem of witnesses. - 4-2-10. Subpoena and examination of witnesses in investigations--Expenses and per...
Section 4-2-11 - Failure to permit access or obey subpoena--Punishment as contempt. - 4-2-11. Failure to permit access or obey subpoena--Punishment as contempt....
Section 4-2-13 - Taxing districts not annually audited required to file annual report--Townships excepted . - 4-2-13. Taxing districts not annually audited required to file annual...
Section 4-2-14 - Districts filing annual report may be audited. - 4-2-14. Districts filing annual report may be audited. The Department...
Section 4-2-15 - Publication of notice of certain entities' failure to submit timely audit report. - 4-2-15. Publication of notice of certain entities' failure to submit...
Section 4-2-16 - Penalty for failure to submit timely audit report--Waiver of penalty for good cause. - 4-2-16. Penalty for failure to submit timely audit report--Waiver of...
Section 4-2-17 - Timely audit. - 4-2-17. Timely audit. For purposes of §§4-2-15 and 4-2-16, an...
Chapter 03 - Revenues And Receipts
Section 4-3-1 - Fees may be required in advance. - 4-3-1. Fees may be required in advance. Every public officer...
Section 4-3-2 - Salaried officers to pay fees into treasury. - 4-3-2. Salaried officers to pay fees into treasury. No county...
Section 4-3-3 - Receipts to be given for state funds--Distribution of copies--Additional requirements for uniform accounting system. - 4-3-3. Receipts to be given for state funds--Distribution of copies--Additional...
Section 4-3-4.1 - Uncollectible accounts--Removal from records--Evidence retained. - 4-3-4.1. Uncollectible accounts--Removal from records--Evidence retained. Upon request by any...
Section 4-3-4.2 - Remission of receipts by state officer or employee to state treasury--Accountability. - 4-3-4.2. Remission of receipts by state officer or employee to...
Section 4-3-5 - Designation of depositories for current receipts--Accessibility of account to auditor-general. - 4-3-5. Designation of depositories for current receipts--Accessibility of account to...
Section 4-3-9 - Failure of state officer or employee to pay receipts into treasury as theft. - 4-3-9. Failure of state officer or employee to pay receipts...
Section 4-3-10 - False statement or other violation by state officer or employee receiving public funds as misdemeanor. - 4-3-10. False statement or other violation by state officer or...
Section 4-3-12.1 - Remittance of county collections for state--Time--Procedure. - 4-3-12.1. Remittance of county collections for state--Time--Procedure. Unless authorized by...
Section 4-3-14 - Interest on delinquencies in county payments to state. - 4-3-14. Interest on delinquencies in county payments to state. All...
Section 4-3-17 - Receipt by treasurer of federal payments for rent or in lieu of taxes. - 4-3-17. Receipt by treasurer of federal payments for rent or...
Section 4-3-18 - Remittance of federal payments to counties--Distribution to taxing subdivisions. - 4-3-18. Remittance of federal payments to counties--Distribution to taxing subdivisions....
Section 4-3-19 - Misappropriation or refusal to pay over state funds received as theft. - 4-3-19. Misappropriation or refusal to pay over state funds received...
Section 4-3-20 - Other violations as misdemeanors. - 4-3-20. Other violations as misdemeanors. Every public officer or person...
Section 4-3-21 - State revenue anticipation warrants authorized--Maximum amount--Terms of sale. - 4-3-21. State revenue anticipation warrants authorized--Maximum amount--Terms of sale. To...
Section 4-3-22 - Maturity date for revenue anticipation warrants--Interest provisions. - 4-3-22. Maturity date for revenue anticipation warrants--Interest provisions. The treasurer...
Section 4-3-23 - Application of revenue from anticipation warrants--Appropriation of collections to payment of warrants. - 4-3-23. Application of revenue from anticipation warrants--Appropriation of collections to...
Section 4-3-24 - Interest payments on revenue anticipation warrants. - 4-3-24. Interest payments on revenue anticipation warrants. The state treasurer...
Section 4-3-25 - Increase of public debt not authorized. - 4-3-25. Increase of public debt not authorized. Sections 4-3-21 to...
Section 4-3-26 - Destruction of unusable revenue stamps. - 4-3-26. Destruction of unusable revenue stamps. The secretary of revenue...
Section 4-3-27 - Credit card or electronic payment for purchases or transactions--Establishment of policies. - 4-3-27. Credit card or electronic payment for purchases or transactions--Establishment...
Section 4-3-28 - State and political subdivisions permitted to accept credit or debit cards or electronic payments--Fee--Promulgation of rules. - 4-3-28. State and political subdivisions permitted to accept credit or...
Section 4-3-29 - State of South Dakota endowment fund--Administration by South Dakota Community Foundation. - 4-3-29. State of South Dakota endowment fund--Administration by South Dakota...
Chapter 04 - State Public Fund Structure
Section 4-4-1 - Purpose of chapter. - 4-4-1. Purpose of chapter. The purpose of this chapter is...
Section 4-4-2 - State public funds defined. - 4-4-2. State public funds defined. The term, state public funds,...
Section 4-4-3 - Public funds maintained in state treasury--Local bank accounts as official accounts--Signatories--Statements required of agencies holding state funds in local bank. - 4-4-3. Public funds maintained in state treasury--Local bank accounts as...
Section 4-4-3.1 - Local drug buy accounts. - 4-4-3.1. Local drug buy accounts. The state treasurer and state...
Section 4-4-4 - Governmental accounting systems to comport with generally accepted accounting principles. - 4-4-4. Governmental accounting systems to comport with generally accepted accounting...
Section 4-4-4.3 - Securities operating fund and insurance operating fund established--Permitted expenditures. - 4-4-4.3. Securities operating fund and insurance operating fund established--Permitted expenditures....
Section 4-4-4.4 - Transfer of excess funds at end of fiscal quarter. - 4-4-4.4. Transfer of excess funds at end of fiscal quarter....
Section 4-4-4.5 - Boiler inspection fund established--Permitted expenditures. - 4-4-4.5. Boiler inspection fund established--Permitted expenditures. There shall be established...
Section 4-4-4.6 - Transfer of excess funds at end of fiscal year. - 4-4-4.6. Transfer of excess funds at end of fiscal year....
Section 4-4-5 - Treasury accounts in lieu of funds--Modification to conform to uniform accounting system. - 4-4-5. Treasury accounts in lieu of funds--Modification to conform to...
Section 4-4-6 - Annual financial statements. - 4-4-6. Annual financial statements. The Bureau of Finance and Management...
Section 4-4-7 - Deposit of indirect cost reimbursements from the federal government--Exemption. - 4-4-7. Deposit of indirect cost reimbursements from the federal government--Exemption....
Section 4-4-8 - Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption. - 4-4-8. Transfer of funds received from federal government as indirect...
Chapter 05 - Custody And Investment Of State Funds
Section 4-5-1 - State treasurer not to profit from use of funds--Felony--Civil liability. - 4-5-1. State treasurer not to profit from use of funds--Felony--Civil...
Section 4-5-2 - Incidental funds established for state institutions--Initial warrant. - 4-5-2. Incidental funds established for state institutions--Initial warrant. A permanent...
Section 4-5-3 - Purposes for which institution incidental funds may be used. - 4-5-3. Purposes for which institution incidental funds may be used....
Section 4-5-4 - Accounting for disbursements and reimbursement of institution incidental funds. - 4-5-4. Accounting for disbursements and reimbursement of institution incidental funds....
Section 4-5-4.1 - Limitation of warrants on institutions' funds--Diversion of other funds prohibited--Proration of income. - 4-5-4.1. Limitation of warrants on institutions' funds--Diversion of other funds...
Section 4-5-5 - Investment of political subdivision funds--Funds subject to provisions. - 4-5-5. Investment of political subdivision funds--Funds subject to provisions. "Public...
Section 4-5-6 - Investment in securities of or guaranteed by United States, repurchase agreements, or shares of registered investment companies. - 4-5-6. Investment in securities of or guaranteed by United States,...
Section 4-5-6.1 - Investment of public funds not needed for current operating expenses--Conditions. - 4-5-6.1. Investment of public funds not needed for current operating...
Section 4-5-6.2 - Investment in direct obligations of county, municipality, or school district or in bonds issued by state authority. - 4-5-6.2. Investment in direct obligations of county, municipality, or school...
Section 4-5-8 - Investment policies for local funds determined by governing board. - 4-5-8. Investment policies for local funds determined by governing board....
Section 4-5-9 - Custody or deposit of investments--Exception--Credit of interest earned. - 4-5-9. Custody or deposit of investments--Exception--Credit of interest earned. Except...
Section 4-5-10 - Application for redemption of securities. - 4-5-10. Application for redemption of securities. The governing bodies of...
Section 4-5-11 - Supplemental authority for investment of public funds. - 4-5-11. Supplemental authority for investment of public funds. Sections 4-5-5...
Section 4-5-12 - State Investment Council continued. - 4-5-12. State Investment Council continued. The State Investment Council is...
Section 4-5-12.1 - Regulations and reports provided to state treasurer. - 4-5-12.1.Regulations and reports provided to state treasurer. For the purposes...
Section 4-5-13 - Appointment and terms of investment council members. - 4-5-13. Appointment and terms of investment council members. The State...
Section 4-5-14 - Council members--Qualifications--Restrictions. - 4-5-14. Council members—Qualifications--Restrictions. The members of the State Investment Council...
Section 4-5-14.1 - Exceptions to §4-5-14. - 4-5-14.1. Exceptions to §4-5-14. The provisions of §§4-5-14 and 4-5-14.1,...
Section 4-5-16 - Removal of council member from office--Filling of vacancies. - 4-5-16. Removal of council member from office--Filling of vacancies. A...
Section 4-5-17 - Election of chairman. - 4-5-17. Election of chairman. The chairman and presiding officer of...
Section 4-5-18 - Division of investment continued--Immediate supervision. - 4-5-18. Division of investment continued--Immediate supervision. The division of investment...
Section 4-5-19 - Appointment of state investment officer--Removal--Qualifications. - 4-5-19. Appointment of state investment officer--Removal--Qualifications. The state investment officer...
Section 4-5-20 - Investment officer to devote full time--Salary. - 4-5-20. Investment officer to devote full time--Salary. The state investment...
Section 4-5-21 - State employees' blanket bond coverage--Premium. - 4-5-21. State employees' blanket bond coverage--Premium. Before the state investment...
Section 4-5-22 - Annual budget for division--Appointment of employees. - 4-5-22. Annual budget for division--Appointment of employees. The state investment...
Section 4-5-25 - Monthly reports to investment officer of state transactions. - 4-5-25. Monthly reports to investment officer of state transactions. It...
Section 4-5-26 - Classes of investments approved. - 4-5-26. Classes of investments approved. State public funds made available...
Section 4-5-27 - Prudent-person standard required in investments. - 4-5-27. Prudent-person standard required in investments. Any investments under the...
Section 4-5-28 - Policy regulations and restrictions formulated by council. - 4-5-28. Policy regulations and restrictions formulated by council. The State...
Section 4-5-29 - Investment officer authorized to make transactions--Duty to protect state interests. - 4-5-29. Investment officer authorized to make transactions--Duty to protect state...
Section 4-5-29.1 - Health care trust fund--Investment officer to calculate amount eligible for distribution--Transfer to state general fund. - 4-5-29.1. Health care trust fund--Investment officer to calculate amount eligible...
Section 4-5-29.2 - Education enhancement trust fund--Calculation of amount eligible for distribution--Transfer to general fund--Postsecondary scholarship grant programs. - 4-5-29.2. Education enhancement trust fund--Calculation of amount eligible for distribution--Transfer...
Section 4-5-29.3 - Indemnity provision--Authorization. - 4-5-29.3 . Indemnity provision--Authorization. Notwithstanding the provisions of § 3-21-13...
Section 4-5-30 - Pooling of cash accounts--Certification by Appropriations Committee--Prorating of income--Transfer of money to investment council expense account. - 4-5-30. Pooling of cash accounts--Certification by Appropriations Committee--Prorating of income--Transfer...
Section 4-5-31 - Physical custody of securities purchased--Deposit with fiscal agent. - 4-5-31. Physical custody of securities purchased--Deposit with fiscal agent. All...
Section 4-5-32 - Monthly report to investment council--Contents--Public inspection. - 4-5-32. Monthly report to investment council--Contents--Public inspection. Not later than...
Section 4-5-33 - Meetings of investment council--Access to records--Inspection and review. - 4-5-33. Meetings of investment council--Access to records--Inspection and review. The...
Section 4-5-34 - Proceedings to collect principal or interest on investments--Refunding of securities held. - 4-5-34. Proceedings to collect principal or interest on investments--Refunding of...
Section 4-5-35 - Post-audit of investment transactions--Annual report of auditor-general. - 4-5-35. Post-audit of investment transactions--Annual report of auditor-general. The state...
Section 4-5-36 - Reports to Legislature by investment council. - 4-5-36. Reports to Legislature by investment council. On or before...
Section 4-5-37 - Conflicts with other laws. - 4-5-37. Conflicts with other laws. To the extent that the...
Section 4-5-38 - Severability of provisions. - 4-5-38. Severability of provisions. If any part of §§4-5-12 to...
Section 4-5-39 - Short title. - 4-5-39. Short title. Sections 4-5-12 to 4-5-39, inclusive, may be...
Section 4-5-40 - Agreement to purchase general obligation funding bonds--Certification and approval required--Bonds to bear interest, mature, etc. - 4-5-40. Agreement to purchase general obligation funding bonds--Certification and approval...
Section 4-5-41 - School district eligibility--Determination and certification. - 4-5-41. School district eligibility--Determination and certification. A school district is...
Section 4-5-42 - Prudent investment defined--Liability. - 4-5-42. Prudent investment defined--Liability. The state investment officer and the...
Section 4-5-43 - Obligation to purchase--Enforceability. - 4-5-43. Obligation to purchase--Enforceability. The obligation of the State Investment...
Section 4-5-44 - Cost of participation. - 4-5-44. Cost of participation. The participation of the State Investment...
Section 4-5-47 - Investment of trust fund containing proceeds from sale of state cement enterprises. - 4-5-47. Investment of trust fund containing proceeds from sale of...
Section 4-5-48 - Definition of terms related to investments in companies liable under Iran Sanctions Act. - 4-5-48. Definition of terms related to investments in companies liable...
Section 4-5-49 - Identification of holdings in scrutinized companies. - 4-5-49. Identification of holdings in scrutinized companies. Within ninety days...
Section 4-5-50 - List of scrutinized companies. - 4-5-50. List of scrutinized companies. At the first meeting of...
Section 4-5-51 - Updating scrutinized companies list. - 4-5-51. Updating scrutinized companies list. The State Investment Council shall...
Section 4-5-52 - Procedures with respect to companies on scrutinized companies list. - 4-5-52. Procedures with respect to companies on scrutinized companies list....
Section 4-5-53 - Divestiture of securities in companies with scrutinized business operations. - 4-5-53. Divestiture of securities in companies with scrutinized business operations....
Section 4-5-54 - Acquisition of securities in companies with scrutinized business operations prohibited. - 4-5-54. Acquisition of securities in companies with scrutinized business operations...
Section 4-5-55 - Exemption from divestiture requirements. - 4-5-55. Exemption from divestiture requirements. If the federal government excludes...
Section 4-5-56 - Inapplicability to certain investments. - 4-5-56. Inapplicability to certain investments. The provisions of §§4-5-48 to...
Section 4-5-57 - Indirect holdings in actively managed investment funds. - 4-5-57. Indirect holdings in actively managed investment funds. The provisions...
Section 4-5-58 - Report to Legislative Research Council Executive Board. - 4-5-58. Report to Legislative Research Council Executive Board. By January...
Section 4-5-59 - Circumstances under which §§4-5-48 to 4-5-60, inclusive, become inoperative. - 4-5-59. Circumstances under which §§4-5-48 to 4-5-60, inclusive, become inoperative....
Section 4-5-60 - Construction with other state law. - 4-5-60. Construction with other state law. The State Investment Council...
Chapter 06 - Depositories Of Public Funds
Section 4-6-2 - Depository not disqualified by interest of public officer or employee. - 4-6-2. Depository not disqualified by interest of public officer or...
Section 4-6-16 - Active depositories for collection of instruments--Interest paid. - 4-6-16. Active depositories for collection of instruments--Interest paid. The state...
Section 4-6-22 - Accounting by treasurer for interest earned--Apportionment of interest to special funds. - 4-6-22. Accounting by treasurer for interest earned--Apportionment of interest to...
Section 4-6-23 - Depository's monthly statement of deposits, disbursements and interest--Affidavit denying bribery--False statement as perjury. - 4-6-23. Depository's monthly statement of deposits, disbursements and interest--Affidavit denying...
Section 4-6-24 - Failure of treasurer to perform duty as misdemeanor. - 4-6-24. Failure of treasurer to perform duty as misdemeanor. Any...
Section 4-6-26 - Borrowing on daily basis for management of state deposits--Repayment. - 4-6-26. Borrowing on daily basis for management of state deposits--Repayment....
Chapter 06A - Insurance Of Public Deposits
Section 4-6A-1 - Definitions. - 4-6A-1. Definitions. Terms as used in this chapter mean: (1)"Commission,"...
Section 4-6A-2 - Public deposit protection commission established--Function. - 4-6A-2. Public deposit protection commission established--Function. The South Dakota Public...
Section 4-6A-3 - Segregation of collateral by public depository--Value--Deposit and designation--Letters of credit and surety bonds. - 4-6A-3. Segregation of collateral by public depository--Value--Deposit and designation--Letters of...
Section 4-6A-4 - Valuation of collateral--Substitution of securities. - 4-6A-4. Valuation of collateral--Substitution of securities. Securities eligible as collateral...
Section 4-6A-5 - Income from collateral. - 4-6A-5. Income from collateral. The income from the securities which...
Section 4-6A-6 - Information required of depository--Disqualification on failure to provide information. - 4-6A-6. Information required of depository--Disqualification on failure to provide information....
Section 4-6A-7 - Reports of public deposits and segregated collateral--False statement as perjury. - 4-6A-7. Reports of public deposits and segregated collateral--False statement as...
Section 4-6A-8 - Treasurer not liable for loss from authorized deposits. - 4-6A-8. Treasurer not liable for loss from authorized deposits. When...
Section 4-6A-9 - Public deposits protected by chapter. - 4-6A-9. Public deposits protected by chapter. All public deposits, including...
Section 4-6A-10 - Payment to public officers after loss determined--Procedures. - 4-6A-10. Payment to public officers after loss determined--Procedures. When the...
Section 4-6A-11 - Ascertainment of public deposits and insurance when depository restrained or taken in possession--Certification to public depositors. - 4-6A-11. Ascertainment of public deposits and insurance when depository restrained...
Section 4-6A-12 - Depositors' statements of deposits to commission. - 4-6A-12. Depositors' statements of deposits to commission. Within ten days...
Section 4-6A-13 - Losses in depositories--Assessment against public depositories. - 4-6A-13. Losses in depositories--Assessment against public depositories. If a loss...
Section 4-6A-14 - Payment of assessments by depositories--Liquidation of collateral on failure to pay. - 4-6A-14. Payment of assessments by depositories--Liquidation of collateral on failure...
Section 4-6A-15 - Reimbursement of public depositors from proceeds of assessments. - 4-6A-15. Reimbursement of public depositors from proceeds of assessments. Upon...
Section 4-6A-16 - Actions for protection or settlement of claims. - 4-6A-16. Actions for protection or settlement of claims. The Public...
Section 4-6A-17 - Fixing date of loss. - 4-6A-17. Fixing date of loss. The Public Deposit Protection Commission...
Section 4-6A-19 - Subrogation of commission to depositors' claims--Apportionment of amounts recovered--Refund of assessments--Expenses of liquidation. - 4-6A-19. Subrogation of commission to depositors' claims--Apportionment of amounts recovered--Refund...
Section 4-6A-20 - Rules of commission. - 4-6A-20. Rules of commission. The Public Deposit Protection Commission may...
Section 4-6A-21 - Citation of chapter. - 4-6A-21. Citation of chapter. This chapter may be cited as...
Chapter 07 - Preparation And Adoption Of State Budget
Section 4-7-1 - Definitions. - 4-7-1. Definitions. Terms used in this chapter, unless the context...
Section 4-7-1.1 - Definitions. - 4-7-1.1. Definitions. For the purposes of this chapter: (1)An "advisory...
Section 4-7-2 - Bureau within Department of Executive Management--Purpose. - 4-7-2. Bureau within Department of Executive Management--Purpose. The Bureau of...
Section 4-7-3 - General budgetary powers of Governor. - 4-7-3. General budgetary powers of Governor. The Governor, through the...
Section 4-7-4 - Qualifications of commissioner--Salary. - 4-7-4. Qualifications of commissioner--Salary. No person shall be eligible for...
Section 4-7-5 - Employment of personnel for bureau--Expenses of personnel--Equipment and supplies--Office space. - 4-7-5. Employment of personnel for bureau--Expenses of personnel--Equipment and supplies--Office...
Section 4-7-6 - Assistance to bureau by other state officers. - 4-7-6. Assistance to bureau by other state officers. The commissioner...
Section 4-7-7 - Annual budget estimates submitted by budget units--Contents and approval--Copies to Legislative Research Council. - 4-7-7. Annual budget estimates submitted by budget units--Contents and approval--Copies...
Section 4-7-7.1 - Plan of goals and activities submitted with budget request. - 4-7-7.1. Plan of goals and activities submitted with budget request....
Section 4-7-7.2 - Informational budgets required. - 4-7-7.2. Informational budgets required. All budget units not receiving general...
Section 4-7-7.3 - Annual budget statements required by Governor. - 4-7-7.3. Annual budget statements required by Governor. The Governor is...
Section 4-7-8 - Governor's review and investigation of budget estimates. - 4-7-8. Governor's review and investigation of budget estimates. The Governor,...
Section 4-7-9 - Preparation and submission of budget report to Legislature. - 4-7-9. Preparation and submission of budget report to Legislature. The...
Section 4-7-10 - Contents of annual budget report. - 4-7-10. Contents of annual budget report. The budget report shall...
Section 4-7-10.1 - Salaries of specified officials included in budget. - 4-7-10.1. Salaries of specified officials included in budget. The budget...
Section 4-7-10.2 - Repeal of statutes establishing salaries of appointed officials. - 4-7-10.2. Repeal of statutes establishing salaries of appointed officials. All...
Section 4-7-10.4 - Budgeting and appropriations for compensation and expenses of members of state boards and councils and management, policy making or advisory bodies. - 4-7-10.4. Budgeting and appropriations for compensation and expenses of members...
Section 4-7-10.5 - Repeal of statutory allowances for boards, councils, and advisory bodies. - 4-7-10.5. Repeal of statutory allowances for boards, councils, and advisory...
Section 4-7-12 - Access of Governor-elect to budget report in process--Supplementary budget message by incoming Governor. - 4-7-12. Access of Governor-elect to budget report in process--Supplementary budget...
Section 4-7-13 - Legislative adoption of financial plan for each year. - 4-7-13. Legislative adoption of financial plan for each year. The...
Section 4-7-13.1 - Full-time equivalent appropriations separated in financial plan. - 4-7-13.1. Full-time equivalent appropriations separated in financial plan. The financial...
Section 4-7-15 - Development of policies and plan--Detailed documents--Information available to Legislature. - 4-7-15. Development of policies and plan--Detailed documents--Information available to Legislature....
Section 4-7-16 - Analysis of proposed legislation by bureau. - 4-7-16. Analysis of proposed legislation by bureau. The Bureau of...
Section 4-7-17 - Assistance to Legislature provided by bureau. - 4-7-17. Assistance to Legislature provided by bureau. The Bureau of...
Section 4-7-18 - Coordination of procedures to carry out legislative policies. - 4-7-18. Coordination of procedures to carry out legislative policies. The...
Section 4-7-19 - Long-term capital improvements budget. - 4-7-19. Long-term capital improvements budget. The Bureau of Finance and...
Section 4-7-20 - Operational improvements and economies--Automatic data processing systems. - 4-7-20. Operational improvements and economies--Automatic data processing systems. The Bureau...
Section 4-7-25 - Other duties of bureau. - 4-7-25. Other duties of bureau. The Bureau of Finance and...
Section 4-7-25.1 - Budgetary accounting service agency--Administration--Purpose. - 4-7-25.1. Budgetary accounting service agency--Administration--Purpose. The Bureau of Finance and...
Section 4-7-25.2 - Budgetary accounting fund. - 4-7-25.2. Budgetary accounting fund. There is hereby established in the...
Section 4-7-25.3 - Budgetary accounting service agency--Financing. - 4-7-25.3. Budgetary accounting service agency--Financing. The operations of the service...
Section 4-7-25.4 - Fees for budgetary accounting services. - 4-7-25.4. Fees for budgetary accounting services. The fee schedule for...
Section 4-7-26 - Rules and regulations. - 4-7-26. Rules and regulations. The commissioner of finance and management...
Section 4-7-27 - Short title of chapter. - 4-7-27. Short title of chapter. This chapter shall be known...
Section 4-7-28 - Salaries established by agencies controlled by Governor--Approval of Governor required. - 4-7-28. Salaries established by agencies controlled by Governor--Approval of Governor...
Section 4-7-29 - Exemption of Board of Regents from salary approval requirement. - 4-7-29. Exemption of Board of Regents from salary approval requirement....
Section 4-7-31 - Budget reserve fund established. - 4-7-31. Budget reserve fund established. There is hereby established within...
Section 4-7-32 - Transfer of unobligated cash to budget reserve fund--Legislative action required for reserve fund expenditures. - 4-7-32. Transfer of unobligated cash to budget reserve fund--Legislative action...
Section 4-7-39 - Transfer of unobligated cash to general revenue replacement fund. - 4-7-39. Transfer of unobligated cash to general revenue replacement fund....
Section 4-7-40 - Condition statements--Requests by legislative committee or chair. - 4-7-40. Condition statements--Requests by legislative committee or chair. The commissioner...
Section 4-7-41 - Condition statement defined--Condition statement forms. - 4-7-41. Condition statement defined--Condition statement forms. For the purposes of...
Section 4-7-45 - General revenue replacement fund established. - 4-7-45. General revenue replacement fund established. There is hereby established...
Section 4-7-46 - Maximum debt through South Dakota Building Authority and vocational education program of South Dakota Health and Educational Facilities Authority. - 4-7-46. Maximum debt through South Dakota Building Authority and vocational...
Section 4-7-47 - Total annual debt service payments of South Dakota Building Authority and vocational education program of South Dakota Health and Educational Facilities Authority. - 4-7-47. Total annual debt service payments of South Dakota Building...
Section 4-7-48 - Plan outlining current debt policies, financial analysis, and metrics. - 4-7-48. Plan outlining current debt policies, financial analysis, and metrics....
Section 4-7-49 - Long-term financial plan. - 4-7-49. Long-term financial plan. The Bureau of Finance and Management...
Section 4-7-50 - Capital expenditure plan. - 4-7-50. Capital expenditure plan. The Bureau of Finance and Management...
Section 4-7-51 - Publication of financial plans. - 4-7-51. Publication of financial plans. The financial plans listed in...
Section 4-7-52 - Submission of zero based budget on request of Joint Committee on Appropriations. - 4-7-52. Submission of zero based budget on request of Joint...
Chapter 08 - Authority For State Expenditures
Section 4-8-1 - Expenditures to be authorized by appropriations based on budget. - 4-8-1.Expenditures to be authorized by appropriations based on budget. All...
Section 4-8-2 - Payments and obligations to be authorized by law--Liability to state for unauthorized payments. - 4-8-2. Payments and obligations to be authorized by law--Liability to...
Section 4-8-3 - Expenses in excess of appropriations prohibited--Misdemeanor. - 4-8-3. Expenses in excess of appropriations prohibited--Misdemeanor. No officer, board,...
Section 4-8-4 - Statutory direction of act without providing funds--Funds appropriated for specific purpose not to be used for another purpose--Misdemeanor. - 4-8-4. Statutory direction of act without providing funds--Funds appropriated for...
Section 4-8-7 - Anticipation of appropriations in extreme emergency. - 4-8-7. Anticipation of appropriations in extreme emergency. In case of...
Section 4-8-10 - Apportionment of interest from dedicated institutional funds. - 4-8-10. Apportionment of interest from dedicated institutional funds. The commissioner...
Section 4-8-12 - Disbursement of institutional funds. - 4-8-12. Disbursement of institutional funds. The state treasurer shall pay...
Section 4-8-13 - Expenditure of anticipated institutional fund income. - 4-8-13. Expenditure of anticipated institutional fund income. Anticipated receipts from...
Section 4-8-14 - Anticipation of revenue by borrowing from other funds. - 4-8-14. Anticipation of revenue by borrowing from other funds. If...
Section 4-8-14.1 - Issuance of warrants on funds borrowed in anticipation of revenue. - 4-8-14.1. Issuance of warrants on funds borrowed in anticipation of...
Section 4-8-15 - Restoration of fund from which loan made--Treasurer's books to show status of funds. - 4-8-15. Restoration of fund from which loan made--Treasurer's books to...
Section 4-8-17 - Acceptance and disbursement of federal funds. - 4-8-17. Acceptance and disbursement of federal funds. The Governor is...
Section 4-8-17.1 - Budget and appropriation required for expenditures by Department of Transportation and Aeronautics Commission. - 4-8-17.1. Budget and appropriation required for expenditures by Department of...
Section 4-8-18 - Capitol communications systems internal service fund--Apportionment of expenses. - 4-8-18. Capitol communications systems internal service fund--Apportionment of expenses. There...
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...
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. - 4-8-19.1. Carry forward of funds received through American Recovery and...
Section 4-8-19.2 - Expired. - 4-8-19.2. Expired on June 30, 2012.
Section 4-8-20 - Payment of claims contracted in one year from subsequent year's funds. - 4-8-20. Payment of claims contracted in one year from subsequent...
Section 4-8-21 - Reversion of unencumbered special appropriations after four years--Period of availability of encumbered amounts. - 4-8-21. Reversion of unencumbered special appropriations after four years--Period of...
Section 4-8-21.1 - Lapse of bonding authorization after four years unless necessary to complete project contracted in writing--Exceptions. - 4-8-21.1. Lapse of bonding authorization after four years unless necessary...
Section 4-8-22 - Period of availability of maintenance and repair appropriations--Reversion--Availability of encumbered amounts. - 4-8-22. Period of availability of maintenance and repair appropriations--Reversion--Availability of...
Section 4-8-24 - Unauthorized payment or obligation as misdemeanor--Revenue anticipation warrants and school fund distribution excepted. - 4-8-24. Unauthorized payment or obligation as misdemeanor--Revenue anticipation warrants and...
Section 4-8-25 - Retention of appropriation balance to pay outstanding liabilities of terminated budget unit--Reversion to general fund after one year. - 4-8-25. Retention of appropriation balance to pay outstanding liabilities of...
Section 4-8-26 - Appropriation of money deposited in treasury in trust or requiring refund. - 4-8-26. Appropriation of money deposited in treasury in trust or...
Section 4-8-27 - Promulgation of rules for temporary draw of money between funds. - 4-8-27. Promulgation of rules for temporary draw of money between...
Section 4-8-28 - Submission of independent projections by Bureau of Finance and Management and Legislative Research Council--Proposals for eliminating shortfall. - 4-8-28. Submission of independent projections by Bureau of Finance and...
Chapter 08A - Interim Transfers And Appropriations
Section 4-8A-1 - Definition of terms. - 4-8A-1.Definition of terms. Terms as used in this chapter, unless...
Section 4-8A-2 - Special interim committee created--Approval and removal of members. - 4-8A-2. Special interim committee created--Approval and removal of members. Those...
Section 4-8A-3 - Powers and duties of special committee. - 4-8A-3. Powers and duties of special committee. The special committee...
Section 4-8A-4 - Meetings of special committee--Quorum. - 4-8A-4. Meetings of special committee--Quorum. The special committee shall meet...
Section 4-8A-5 - Classification and coding of general appropriation amounts. - 4-8A-5. Classification and coding of general appropriation amounts. The appropriation...
Section 4-8A-6 - Use of general appropriation amounts for specific purposes only--Auditor to issue warrants. - 4-8A-6. Use of general appropriation amounts for specific purposes only--Auditor...
Section 4-8A-7 - Allocation of general appropriations to Bureau of Administration or institutions--Transfer documents--Adjustment of records. - 4-8A-7. Allocation of general appropriations to Bureau of Administration or...
Section 4-8A-8 - Transfers of general appropriations between programs, departments, and bureaus--Record of transfers. - 4-8A-8. Transfers of general appropriations between programs, departments, and bureaus--Record...
Section 4-8A-9 - Contingency fund requests--Governor's recommendation to special committee. - 4-8A-9. Contingency fund requests--Governor's recommendation to special committee. All requests...
Section 4-8A-10 - Notice to special committee members of request for contingency funds. - 4-8A-10. Notice to special committee members of request for contingency...
Section 4-8A-11 - Vote of committee required for release of contingency funds--Change in Governor's recommended amount--Transfer of funds. - 4-8A-11. Vote of committee required for release of contingency funds--Change...
Section 4-8A-12 - Transfer of contingency funds. - 4-8A-12. Transfer of contingency funds. Notwithstanding the provisions of §4-8A-8,...
Section 4-8A-14 - Expired on June 30, 2016, pursuant to SL 2009, ch 23, § 3, as amended by SL 2011, ch 27, § 3 . - 4-8A-14. Expired on June 30, 2016, pursuant to SL 2009,...
Section 4-8A-16 - Submission of independent projections by Bureau of Finance and Management and Legislative Research Council--Proposals for eliminating shortfall. - 4-8A-16. Submission of independent projections by Bureau of Finance and...
Section 4-8A-17 - Legislative priority pilot program contingency fund created. - 4-8A-17. Legislative priority pilot program contingency fund created. On June...
Chapter 08B - Coordination Of Federally Aided Programs
Section 4-8B-10 - Review by special committee before expenditure--Bureau of Finance and Management to make changes--Joint rules. - 4-8B-10. Review by special committee before expenditure--Bureau of Finance and...
Section 4-8B-10.1 - Full-time equivalent positions included in review--Approval of position level. - 4-8B-10.1. Full-time equivalent positions included in review--Approval of position level....
Chapter 09 - Disbursement Of Funds
Section 4-9-1 - Auditor's warrant required for payments. - 4-9-1. Auditor's warrant required for payments. Money shall be paid...
Section 4-9-1.1 - Rules for issuing warrants. - 4-9-1.1. Rules for issuing warrants. The state auditor shall adopt,...
Section 4-9-2 - Accounts and claims presented to auditor for examination and adjustments--Institutional payrolls. - 4-9-2. Accounts and claims presented to auditor for examination and...
Section 4-9-3 - Administration of oaths and certification of accounts by auditor. - 4-9-3. Administration of oaths and certification of accounts by auditor....
Section 4-9-4 - Declaration in lieu of verification or oath--False statement as perjury. - 4-9-4. Declaration in lieu of verification or oath--False statement as...
Section 4-9-5 - False instrument to obtain public funds as theft. - 4-9-5. False instrument to obtain public funds as theft. Any...
Section 4-9-6 - Notice to attorney general and state's attorney of false affidavits to obtain money from treasury. - 4-9-6. Notice to attorney general and state's attorney of false...
Section 4-9-7 - Refusal by auditor to issue improper warrant--Appeal to courts. - 4-9-7. Refusal by auditor to issue improper warrant--Appeal to courts....
Section 4-9-8 - Issuance of warrants by auditor--Contents--Record of warrants. - 4-9-8. Issuance of warrants by auditor--Contents--Record of warrants. The state...
Section 4-9-9 - Auditor's record of warrants issued--Contents--Intra-agency and inter-agency transactions. - 4-9-9. Auditor's record of warrants issued--Contents--Intra-agency and inter-agency transactions. The...
Section 4-9-10 - Apportionment of money due other public agencies--Warrant and notice of amount. - 4-9-10. Apportionment of money due other public agencies--Warrant and notice...
Section 4-9-11 - Payment of warrants by treasurer--Cancellation, recording, and registration. - 4-9-11. Payment of warrants by treasurer--Cancellation, recording, and registration. The...
Section 4-9-12 - Treasurer not to purchase warrants at discount nor to receive fees. - 4-9-12. Treasurer not to purchase warrants at discount nor to...
Section 4-9-13 - Treasurer's warrant register--Items shown. - 4-9-13. Treasurer's warrant register--Items shown. The state treasurer shall provide...
Section 4-9-14 - Registration and endorsement of warrants not paid for want of funds. - 4-9-14. Registration and endorsement of warrants not paid for want...
Section 4-9-15 - Interest on warrants not paid for want of funds. - 4-9-15. Interest on warrants not paid for want of funds....
Section 4-9-16 - Order of payment of warrants--Notice of sufficiency of funds to holders of registered warrants. - 4-9-16. Order of payment of warrants--Notice of sufficiency of funds...
Section 4-9-17 - Termination of funds in treasury--Retention of money to pay outstanding liabilities and warrants--Transfer of remaining balance after 180 days. - 4-9-17. Termination of funds in treasury--Retention of money to pay...
Section 4-9-18 - Cancellation of unclaimed warrants held by auditor. - 4-9-18. Cancellation of unclaimed warrants held by auditor. The state...
Section 4-9-19 - Period allowed for presentation of warrants to treasurer. - 4-9-19. Period allowed for presentation of warrants to treasurer. No...
Section 4-9-20 - Cancellation of warrants not presented for payment--Record. - 4-9-20. Cancellation of warrants not presented for payment--Record. Any warrant...
Section 4-9-21 - Replacement of lost and destroyed warrants and checks authorized. - 4-9-21. Replacement of lost and destroyed warrants and checks authorized....
Section 4-9-22 - Application and affidavit for replacement of lost or destroyed warrant or check. - 4-9-22. Application and affidavit for replacement of lost or destroyed...
Section 4-9-23 - Addition of identifying information to application for replacement warrant or check. - 4-9-23. Addition of identifying information to application for replacement warrant...
Section 4-9-24 - Stop order on lost or destroyed warrant or check--Issuance of replacement. - 4-9-24. Stop order on lost or destroyed warrant or check--Issuance...
Section 4-9-25 - State and political subdivisions relieved from liability on issuance of replacement warrant or check. - 4-9-25. State and political subdivisions relieved from liability on issuance...
Section 4-9-26 - Discretion in issuance of duplicate warrant or check. - 4-9-26. Discretion in issuance of duplicate warrant or check. The...
Section 4-9-27 - Cancellation of replacement warrant or check if not presented in time. - 4-9-27. Cancellation of replacement warrant or check if not presented...
Section 4-9-28 - Payment of warrants not presented in time--Fund or account charged. - 4-9-28. Payment of warrants not presented in time--Fund or account...
Chapter 10 - Accounts And Records
Section 4-10-1 - State treasurer's accounts of receipts and disbursements. - 4-10-1. State treasurer's accounts of receipts and disbursements. The state...
Section 4-10-2 - Legislative inspection of treasurer's records. - 4-10-2. Legislative inspection of treasurer's records. The state treasurer shall...
Section 4-10-3 - Accounts kept by state budgetary accounting system. - 4-10-3. Accounts kept by state budgetary accounting system. The state...
Section 4-10-4 - Monthly reconciliation of accounting system balances with bank account records. - 4-10-4. Monthly reconciliation of accounting system balances with bank account...
Section 4-10-5 - Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers. - 4-10-5. Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers. The...
Section 4-10-6 - Budgetary accounting reports to state auditor--Review of system--Recommendations for change. - 4-10-6. Budgetary accounting reports to state auditor--Review of system--Recommendations for...
Section 4-10-7 - Receipts, warrants, and documents kept by auditor. - 4-10-7. Receipts, warrants, and documents kept by auditor. The state...
Section 4-10-8 - Photography and reproduction of auditor's files--Destruction of documents reproduced--Destruction of old warrants without reproduction--Official records. - 4-10-8. Photography and reproduction of auditor's files--Destruction of documents reproduced--Destruction...
Section 4-10-9 - Legislative inspection of auditor's records. - 4-10-9. Legislative inspection of auditor's records. Whenever required the state...
Section 4-10-10 - State fiscal year. - 4-10-10. State fiscal year. The fiscal year for the state...
Section 4-10-11 - Failure by public officer to publish financial statement--Petty offense--Salary forfeiture--Removal from office. - 4-10-11. Failure by public officer to publish financial statement--Petty offense--Salary...
Chapter 11 - Post-Audit Of Accounts
Section 4-11-2 - Annual audit of state accounts--Scope. - 4-11-2. Annual audit of state accounts--Scope. The Department of Legislative...
Section 4-11-2.1 - Charitable or nonprofit corporations to comply with certain audit requirements. - 4-11-2.1. Charitable or nonprofit corporations to comply with certain audit...
Section 4-11-3 - Special audit of state accounts on Governor's order--Report of audit. - 4-11-3. Special audit of state accounts on Governor's order--Report of...
Section 4-11-4 - Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit. - 4-11-4. Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual...
Section 4-11-4.1 - Internal control review for certain municipalities. - 4-11-4.1. Internal control review for certain municipalities. The auditor general...
Section 4-11-5 - Special audit of local accounts on request by governing body or taxpayers--Cost of examination. - 4-11-5. Special audit of local accounts on request by governing...
Section 4-11-6 - Accounting manual for counties, municipalities, school districts, and their agencies. - 4-11-6. Accounting manual for counties, municipalities, school districts, and their...
Section 4-11-7 - Audit by private accountant--Acceptance in lieu of required audit. - 4-11-7. Audit by private accountant--Acceptance in lieu of required audit....
Section 4-11-7.1 - School district audit by private auditing firm. - 4-11-7.1. School district audit by private auditing firm. A school...
Section 4-11-7.2 - Publication of school district audit results. - 4-11-7.2. Publication of school district audit results. Not less than...
Section 4-11-8 - Period of transactions covered by audit--Exceptions. - 4-11-8. Period of transactions covered by audit--Exceptions. No examination or...
Section 4-11-9 - Reports of audits--Place of filing. - 4-11-9. Reports of audits--Place of filing. The auditor-general shall make...
Section 4-11-10 - Contents of audit reports. - 4-11-10. Contents of audit reports. The reports made under §4-11-9...
Section 4-11-11 - Filing of audit reports--Open to public inspection. - 4-11-11. Filing of audit reports--Open to public inspection. The auditor-general...
Section 4-11-12 - Publication of notice of county, municipal and school district audit reports--Contents and expense of notice. - 4-11-12. Publication of notice of county, municipal and school district...
Section 4-11-13 - Copies of audit reports received in evidence. - 4-11-13. Copies of audit reports received in evidence. A copy...
Section 4-11-14 - Civil action to recover misappropriated funds disclosed by audit report. - 4-11-14. Civil action to recover misappropriated funds disclosed by audit...
Section 4-11-15 - Notice to attorney general of civil actions--Compromise of actions. - 4-11-15. Notice to attorney general of civil actions--Compromise of actions....
Section 4-11-16 - Attorney general to oversee or institute civil actions--Criminal prosecutions not affected. - 4-11-16. Attorney general to oversee or institute civil actions--Criminal prosecutions...
Section 4-11-17 - Attorney general to assist and supervise prosecutions. - 4-11-17. Attorney general to assist and supervise prosecutions. It shall...
Section 4-11-18 - Costs of audits charged to state agencies and local bodies--Computation--Witness fees and expenses--Collection of claims. - 4-11-18. Costs of audits charged to state agencies and local...
Section 4-11-19 - Deposit and crediting of reimbursed amounts. - 4-11-19. Deposit and crediting of reimbursed amounts. All funds coming...
Section 4-11-20 - Audit of vouchers, claims, and accounts of Department of Legislative Audit. - 4-11-20. Audit of vouchers, claims, and accounts of Department of...
Section 4-11-21 - Confidential identity of person supplying information to department. - 4-11-21. Confidential identity of person supplying information to department. The...