South Dakota Code — 4
Browse 310 sections in division 4 of the South Dakota code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 4-1-1. Composition of State Board of Finance--Quorum--Chairman and secretary.
- § 4-1-2. Record of proceedings open to public--Meetings of board.
- § 4-1-4. Administrative direction and supervision by secretary of state--Independent functions retained by board.
- § 4-1-5. Disqualification of member of board--Selection of replacement.
- § 4-2-1. Department continued--Seal.
- § 4-2-2. Qualifications and appointment of auditor-general--Term--Vacancies.
- § 4-2-3. Oath and bond of auditor-general--Responsibility to Legislature--Scope of responsibility.
- § 4-2-4. Salary of auditor-general.
- § 4-2-5. Removal of auditor-general from office.
- § 4-2-6. Employment of personnel for department--Traveling expenses.
- § 4-2-7. Employment of additional personnel for follow-up services.
- § 4-2-8. Executive Board of Legislative Research Council to direct activities.
- § 4-2-9. Access to books and property for investigations--Space and equipment.
- § 4-2-10. Subpoena and examination of witnesses in investigations--Expenses and per diem of witnesses.
- § 4-2-11. Failure to permit access or obey subpoena--Punishment as contempt.
- § 4-2-13. Taxing districts not annually audited required to file annual report--Townships excepted.
- § 4-2-14. Districts filing annual report may be audited.
- § 4-2-15. Publication of notice of certain entities' failure to submit timely audit report.
- § 4-2-16. Penalty for failure to submit timely audit report--Waiver of penalty for good cause.
- § 4-2-17. Timely audit.
- § 4-3-1. Fees may be required in advance.
- § 4-3-2. Salaried officers to pay fees into treasury.
- § 4-3-3. Receipts to be given for state funds--Distribution of copies--Additional requirements for uniform accounting system.
- § 4-3-4.1. Uncollectible accounts--Removal from records--Evidence retained.
- § 4-3-4.2. Remission of receipts by state officer or employee to state treasury--Accountability.
- § 4-3-5. Designation of depositories for current receipts--Accessibility of account to auditor-general.
- § 4-3-6.1. Repealed by SL 1996, ch 5, §§ 6, 7.
- § 4-3-9. Failure of state officer or employee to pay receipts into treasury as theft.
- § 4-3-10. False statement or other violation by state officer or employee receiving public funds as misdemeanor.
- § 4-3-12.1. Remittance of county collections for state--Time--Procedure.
- § 4-3-14. Interest on delinquencies in county payments to state.
- § 4-3-17. Receipt by treasurer of federal payments for rent or in lieu of taxes.
- § 4-3-18. Remittance of federal payments to counties--Distribution to taxing subdivisions.
- § 4-3-19. Misappropriation or refusal to pay over state funds received as theft.
- § 4-3-20. Other violations as misdemeanors.
- § 4-3-21. State revenue anticipation warrants authorized--Maximum amount--Terms of sale.
- § 4-3-22. Maturity date for revenue anticipation warrants--Interest provisions.
- § 4-3-23. Application of revenue from anticipation warrants--Appropriation of collections to payment of warrants.
- § 4-3-24. Interest payments on revenue anticipation warrants.
- § 4-3-25. Increase of public debt not authorized.
- § 4-3-26. Destruction of unusable revenue stamps.
- § 4-3-27. Credit card or electronic payment for purchases or transactions--Establishment of policies.
- § 4-3-28. State and political subdivisions permitted to accept credit or debit cards or electronic payments--Fee--Promulgation of rules.
- § 4-3-29. State of South Dakota endowment fund--Administration by South Dakota Community Foundation.
- § 4-4-1. Purpose of chapter.
- § 4-4-2. State public funds defined.
- § 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.
- § 4-4-3.1. Local drug buy accounts.
- § 4-4-4. Governmental accounting systems to comport with generally accepted accounting principles.
- § 4-4-4.3. Insurance operating fund established--Continuous appropriation--Permitted expenditures.
- § 4-4-4.4. Insurance operating fund--Excess balance transfer.
- § 4-4-4.5. Boiler inspection fund established--Permitted expenditures.
- § 4-4-4.6. Transfer of excess funds at end of fiscal year.
- § 4-4-5. Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.
- § 4-4-6. Annual financial statements.
- § 4-4-7. Deposit of indirect cost reimbursements from the federal government--Exemption.
- § 4-4-8. Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption.
- § 4-5-1. State treasurer not to profit from use of funds--Felony--Civil liability.
- § 4-5-2. Incidental funds established for state institutions--Initial warrant.
- § 4-5-3. Purposes for which institution incidental funds may be used.
- § 4-5-4. Accounting for disbursements and reimbursement of institution incidental funds.
- § 4-5-4.1. Limitation of warrants on institutions' funds--Diversion of other funds prohibited--Proration of income.
- § 4-5-5. Investment of political subdivision funds--Funds subject to provisions.
- § 4-5-6. Investment in securities of or guaranteed by United States, repurchase agreements, or shares of registered investment companies.
- § 4-5-6.1. Investment of public funds not needed for current operating expenses--Conditions.
- § 4-5-6.2. Investment in direct obligations of county, municipality, or school district or in bonds issued by state authority.
- § 4-5-8. Investment policies for local funds determined by governing board.
- § 4-5-9. Custody or deposit of investments--Exception--Credit of interest earned.
- § 4-5-10. Application for redemption of securities.
- § 4-5-11. Supplemental authority for investment of public funds.
- § 4-5-12. State Investment Council continued.
- § 4-5-12.1. Regulations and reports provided to state treasurer.
- § 4-5-13. Appointment and terms of investment council members.
- § 4-5-14. Council members—Qualifications--Restrictions.
- § 4-5-14.1. Exceptions to § 4-5-14.
- § 4-5-16. Removal of council member from office--Filling of vacancies.
- § 4-5-17. Election of chairman.
- § 4-5-18. Division of investment continued--Immediate supervision.
- § 4-5-19. Appointment of state investment officer--Removal--Qualifications.
- § 4-5-20. Investment officer to devote full time--Salary.
- § 4-5-21. State employees' blanket bond coverage--Premium.
- § 4-5-22. Annual budget for division--Appointment of employees.
- § 4-5-23. Public funds to be invested by investment officer--Functions transferred--Agreements with risk-sharing entities.
- § 4-5-25. Monthly reports to investment officer of state transactions.
- § 4-5-26. Classes of investments approved.
- § 4-5-27. Prudent-person standard required in investments.
- § 4-5-28. Policy regulations and restrictions formulated by council.
- § 4-5-29. Investment officer authorized to make transactions--Duty to protect state interests.
- § 4-5-29.1. Health care trust fund--Investment officer to calculate amount eligible for distribution--Transfer to state general fund.
- § 4-5-29.2. Education enhancement trust fund--Calculation of amount eligible for distribution--Transfer to general fund--Postsecondary scholarship grant programs.
- § 4-5-29.3. Indemnity provision--Authorization.
- § 4-5-30. Pooling of cash accounts--Certification by Appropriations Committee--Prorating of income--Transfer of money to investment council expense account.
- § 4-5-31. Physical custody of securities purchased--Deposit with fiscal agent.
- § 4-5-32. Monthly report to investment council--Contents--Public inspection.
- § 4-5-33. Meetings of investment council--Access to records--Inspection and review.
- § 4-5-34. Proceedings to collect principal or interest on investments--Refunding of securities held.
- § 4-5-35. Post-audit of investment transactions--Annual report of auditor-general.
- § 4-5-36. Reports to Legislature by investment council.
- § 4-5-37. Conflicts with other laws.
- § 4-5-38. Severability of provisions.
- § 4-5-39. Short title.
- § 4-5-40. Agreement to purchase general obligation funding bonds--Certification and approval required--Bonds to bear interest, mature, etc..
- § 4-5-41. School district eligibility--Determination and certification.
- § 4-5-42. Prudent investment defined--Liability.
- § 4-5-43. Obligation to purchase--Enforceability.
- § 4-5-44. Cost of participation.
- § 4-5-47. Investment of trust fund containing proceeds from sale of state cement enterprises.
- § 4-5-48. Definition of terms related to investments in companies liable under Iran Sanctions Act.
- § 4-5-49. Identification of holdings in scrutinized companies.
- § 4-5-50. List of scrutinized companies.
- § 4-5-51. Updating scrutinized companies list.
- § 4-5-52. Procedures with respect to companies on scrutinized companies list.
- § 4-5-53. Divestiture of securities in companies with scrutinized business operations.
- § 4-5-54. Acquisition of securities in companies with scrutinized business operations prohibited.
- § 4-5-55. Exemption from divestiture requirements.
- § 4-5-56. Inapplicability to certain investments.
- § 4-5-57. Indirect holdings in actively managed investment funds.
- § 4-5-58. Report to Legislative Research Council Executive Board.
- § 4-5-59. Circumstances under which §§ 4-5-48 to 4-5-60, inclusive, become inoperative.
- § 4-5-60. Construction with other state law.
- § 4-6-2. Depository not disqualified by interest of public officer or employee.
- § 4-6-3. 4-6-3 to 4-6-13. Repealed by SL 1974, ch 39, § 17.
- § 4-6-16. Active depositories for collection of instruments--Interest paid.
- § 4-6-17. 4-6-17 to 4-6-19. Repealed by SL 1974, ch 39, § 17.
- § 4-6-20. Repealed by SL 1984, ch 30, §§ 69, 70.
- § 4-6-22. Accounting by treasurer for interest earned--Apportionment of interest to special funds.
- § 4-6-23. Depository's monthly statement of deposits, disbursements and interest--Affidavit denying bribery--False statement as perjury.
- § 4-6-24. Failure of treasurer to perform duty as misdemeanor.
- § 4-6-26. Borrowing on daily basis for management of state deposits--Repayment.
- § 4-6A-1. Definitions.
- § 4-6A-2. Public deposit protection commission established--Function.
- § 4-6A-3. Segregation of collateral by public depository--Value--Deposit and designation--Letters of credit and surety bonds.
- § 4-6A-4. Valuation of collateral--Substitution of securities.
- § 4-6A-5. Income from collateral.
- § 4-6A-6. Information required of depository--Disqualification on failure to provide information.
- § 4-6A-7. Reports of public deposits and segregated collateral--False statement as perjury.
- § 4-6A-8. Treasurer not liable for loss from authorized deposits.
- § 4-6A-9. Public deposits protected by chapter.
- § 4-6A-10. Payment to public officers after loss determined--Procedures.
- § 4-6A-11. Ascertainment of public deposits and insurance when depository restrained or taken in possession--Certification to public depositors.
- § 4-6A-12. Depositors' statements of deposits to commission.
- § 4-6A-13. Losses in depositories--Assessment against public depositories.
- § 4-6A-14. Payment of assessments by depositories--Liquidation of collateral on failure to pay.
- § 4-6A-15. Reimbursement of public depositors from proceeds of assessments.
- § 4-6A-16. Actions for protection or settlement of claims.
- § 4-6A-17. Fixing date of loss.
- § 4-6A-19. Subrogation of commission to depositors' claims--Apportionment of amounts recovered--Refund of assessments--Expenses of liquidation.
- § 4-6A-20. Rules of commission.
- § 4-6A-21. Citation of chapter.
- § 4-7-1. Definitions.
- § 4-7-1.1. Definitions.
- § 4-7-2. Bureau within Department of Executive Management--Purpose.
- § 4-7-3. General budgetary powers of Governor.
- § 4-7-4. Qualifications of commissioner--Salary.
- § 4-7-5. Employment of personnel for bureau--Expenses of personnel--Equipment and supplies--Office space.
- § 4-7-6. Assistance to bureau by other state officers.
- § 4-7-7. Annual budget estimates submitted by budget units--Contents and approval--Copies to Legislative Research Council.
- § 4-7-7.1. Plan of goals and activities submitted with budget request.
- § 4-7-7.2. Informational budgets required.
- § 4-7-7.3. Annual budget statements required by Governor.
- § 4-7-8. Governor's review and investigation of budget estimates.
- § 4-7-9. Preparation and submission of budget report to Legislature.
- § 4-7-10. Contents of annual budget report.
- § 4-7-10.1. Salaries of specified officials included in budget.
- § 4-7-10.2. Repeal of statutes establishing salaries of appointed officials.
- § 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.
- § 4-7-10.5. Repeal of statutory allowances for boards, councils, and advisory bodies.
- § 4-7-10.6. Repealed by SL 2012, ch 33, §§ 1, 2.
- § 4-7-12. Access of Governor-elect to budget report in process--Supplementary budget message by incoming Governor.
- § 4-7-13. Legislative adoption of financial plan for each year.
- § 4-7-13.1. Full-time equivalent appropriations separated in financial plan.
- § 4-7-15. Financial policies and plans--Detailed documents--Information available to Legislature, state auditor.
- § 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 processing systems.
- § 4-7-22. Transferred to §§ 1-14-12.2 to 1-14-12.5.
- § 4-7-25. Other duties of bureau.
- § 4-7-25.1. Budgetary accounting service agency--Administration--Purpose.
- § 4-7-25.2. Budgetary accounting fund.
- § 4-7-25.3. Budgetary accounting service agency--Financing.
- § 4-7-25.4. Fees for budgetary accounting services.
- § 4-7-26. Rules and regulations.
- § 4-7-27. Short title of chapter.
- § 4-7-28. Salaries established by agencies controlled by Governor--Approval of Governor required.
- § 4-7-29. Exemption of Board of Regents from salary approval requirement.
- § 4-7-31. Budget reserve fund established.
- § 4-7-32. Transfer of unobligated cash to budget reserve fund--Legislative action required for reserve fund expenditures.
- § 4-7-33. Repealed by SL 1994, ch 43, § 4.
- § 4-7-35. Repealed by SL 1999, ch 21, §§ 1 to 4.
- § 4-7-39. Transfer of unobligated cash to general revenue replacement fund.
- § 4-7-40. Condition statements--Requests by legislative committee or chair.
- § 4-7-41. Condition statement defined--Condition statement forms.
- § 4-7-45. General revenue replacement fund established.
- § 4-7-46. Maximum debt through 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 Authority and vocational education program of South Dakota Health and Educational Facilities Authority.
- § 4-7-48. Plan outlining current debt policies, financial analysis, and metrics.
- § 4-7-49. Long-term financial plan.
- § 4-7-50. Capital expenditure plan.
- § 4-7-51. Publication of financial plans.
- § 4-7-52. Submission of zero based budget on request of Joint Committee on Appropriations.
- § 4-7-53. Combined balance--Budget reserve fund and general revenue replacement fund--Minimum balance required--Transfer of general fund moneys.
- § 4-8-1. Expenditures to be authorized by appropriations based on budget.
- § 4-8-2. Payments and obligations to be authorized by law--Liability to state for unauthorized payments.
- § 4-8-3. Expenses in excess of appropriations prohibited--Misdemeanor.
- § 4-8-4. Statutory direction of act without providing funds--Funds appropriated for specific purpose not to be used for another purpose--Misdemeanor.
- § 4-8-7. Anticipation of appropriations in extreme emergency.
- § 4-8-8. Repealed by SL 1983, ch 29, §§ 2, 3.
- § 4-8-10. Apportionment of interest from dedicated institutional funds.
- § 4-8-12. Disbursement of institutional funds.
- § 4-8-13. Expenditure of anticipated institutional fund income.
- § 4-8-14. Anticipation of revenue by borrowing from other funds.
- § 4-8-14.1. Issuance of warrants on funds borrowed in anticipation of revenue.
- § 4-8-15. Restoration of fund from which loan made--Treasurer's books to show status of funds.
- § 4-8-17. Acceptance and disbursement of federal funds.
- § 4-8-17.1. Budget and appropriation required for expenditures by Department of Transportation and Aeronautics Commission.
- § 4-8-18. Capitol communications systems internal service fund--Apportionment of expenses.
- § 4-8-19. Reversion of unencumbered appropriations at end of year--Period of availability of encumbered amounts.
- § 4-8-19.1. Carry forward of funds received through American Recovery and Reinvestment Act or FAA Air Transportation Modernization and Safety Improvement Act.
- § 4-8-20. Payment of claims contracted in one year from subsequent year's funds.
- § 4-8-21. Reversion of unencumbered special appropriations after four years--Period of availability of encumbered amounts.
- § 4-8-21.1. Lapse of bonding authorization after four years unless necessary to complete project contracted in writing--Exceptions.
- § 4-8-22. Period of availability of maintenance and repair appropriations--Reversion--Availability of encumbered amounts.
- § 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. Appropriation of money deposited in treasury in trust or requiring refund.
- § 4-8-27. Promulgation of rules for temporary draw of money between funds.
- § 4-8-28. Submission of independent projections by Bureau of Finance and Management and Legislative Research Council--Proposals for eliminating shortfall.
- § 4-8A-1. Definition of terms.
- § 4-8A-2. Special interim committee created--Approval and removal of members.
- § 4-8A-3. Special committee--Powers and duties.
- § 4-8A-4. Meetings of special committee--Quorum.
- § 4-8A-5. Classification and coding of general appropriation amounts.
- § 4-8A-6. Use of general appropriation amounts for specific purposes only--Auditor to issue warrants.
- § 4-8A-7. Repealed.
- § 4-8A-8. General appropriations--Transfer between programs, departments, and bureaus--Approval required--Public record--Notice to committee.
- § 4-8A-9. Contingency fund request--Governor's recommendation to special committee.
- § 4-8A-10. Contingency fund request--Notice to committee members.
- § 4-8A-11. Contingency fund request--Vote required for release, change in amount--Transfer of moneys.
- § 4-8A-12. Transfer of moneys--Legislative contingency budget unit.
- § 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.
- § 4-8B-4. Repealed by SL 2012, ch 76, §§ 18 to 23.
- § 4-8B-10. Review by special committee before expenditure--Bureau of Finance and Management to make changes--Joint rules.
- § 4-8B-10.1. Full-time equivalent positions included in review--Approval of position level.
- § 4-9-1. Auditor's warrant required for payments.
- § 4-9-1.1. Rules for issuing warrants.
- § 4-9-2. Accounts and claims to auditor--Examination and adjustment--Institutional payrolls--Promulgation of rules.
- § 4-9-3. Administration of oaths and certification of accounts by auditor.
- § 4-9-4. Declaration in lieu of verification or oath--Handwritten or electronic signature--False statement as perjury.
- § 4-9-5. False instrument to obtain public funds as theft.
- § 4-9-6. Notice to attorney general and state's attorney of false affidavits to obtain money from treasury.
- § 4-9-7. Refusal by auditor to issue improper warrant--Appeal to courts.
- § 4-9-8. Issuance of warrants by auditor--Requirements--Recording.
- § 4-9-9. Auditor's record of warrants issued--Contents--Intra-agency and inter-agency transactions.
- § 4-9-10. Apportionment of money due other public agencies--Warrant and notice of amount.
- § 4-9-11. Payment of warrants by treasurer--Cancellation, recording, and registration.
- § 4-9-12. Treasurer not to purchase warrants at discount nor to receive fees.
- § 4-9-13. Treasurer's warrant register--Items shown.
- § 4-9-14. Registration and endorsement of warrants not paid for want of funds.
- § 4-9-15. Interest on warrants not paid for want of funds.
- § 4-9-16. Order of payment of warrants--Notice of sufficiency of funds to holders of registered warrants.
- § 4-9-17. Termination of funds in treasury--Retention of money to pay outstanding liabilities and warrants--Transfer of remaining balance after 180 days.
- § 4-9-18. Cancellation of unclaimed warrants held by auditor.
- § 4-9-19. Period allowed for presentation of warrants to treasurer.
- § 4-9-20. Cancellation of warrants not presented for payment--Record.
- § 4-9-21. Replacement of lost and destroyed warrants and checks authorized.
- § 4-9-22. Application and affidavit for replacement of lost or destroyed warrant or check.
- § 4-9-23. Addition of identifying information to application for replacement warrant or check.
- § 4-9-24. Stop order on lost or destroyed warrant or check--Issuance of replacement.
- § 4-9-25. State and political subdivisions relieved from liability on issuance of replacement warrant or check.
- § 4-9-26. Discretion in issuance of duplicate warrant or check.
- § 4-9-27. Cancellation of replacement warrant or check if not presented in time.
- § 4-9-28. Payment of warrants not presented in time--Fund or account charged.
- § 4-10-1. State treasurer's accounts of receipts and disbursements.
- § 4-10-2. Legislative inspection of treasurer's records.
- § 4-10-3. Accounts kept by state budgetary accounting system.
- § 4-10-4. Monthly reconciliation--Accounting system and bank account records--State treasurer access.
- § 4-10-5. Reconciliation of auditor's and treasurer's accounts--Adjustments and transfers.
- § 4-10-6. Budgetary accounting report access to state auditor--System review and recommendations.
- § 4-10-7. Records and vouchers kept by auditor.
- § 4-10-8. Photography and reproduction of auditor's files--Discretion to destroy--Certified copies--Applicability.
- § 4-10-9. Legislative inspection of auditor's records.
- § 4-10-10. State fiscal year.
- § 4-10-11. Failure by public officer to publish financial statement--Petty offense--Salary forfeiture--Removal from office.
- § 4-11-2. Annual audit of state accounts--Scope.
- § 4-11-2.1. Charitable or nonprofit corporations to comply with certain audit requirements.
- § 4-11-3. Special audit of state accounts on Governor's order--Report of audit.
- § 4-11-4. Audit of municipal and county records--Frequency of examination--Federal guidelines--Annual report in lieu of audit.
- § 4-11-4.1. Internal control review for certain municipalities.
- § 4-11-5. Special audit of local accounts on request by governing body or taxpayers--Cost of examination.
- § 4-11-6. Accounting manual for counties, municipalities, school districts, and their agencies.
- § 4-11-7. Audit by private accountant--Acceptance in lieu of required audit.
- § 4-11-7.1. School district audit by private auditing firm.
- § 4-11-7.2. Publication of school district audit results.
- § 4-11-8. Period of transactions covered by audit--Exceptions.
- § 4-11-9. Reports of audits--Place of filing.
- § 4-11-10. Contents of audit reports.
- § 4-11-11. Filing of audit reports--Open to public inspection.