reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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 of the Department of Legislative Audit shall be executed and performed by and under the direction of an auditor-general who shall be an experienced public accountant, and who shall be appointed to the Office of Auditor-General by a concurrent resolution of the two houses of the State Legislature. The term of office of the auditor-general shall be eight years and until the appointment and qualification of his successor. Should the office be vacant when the Legislature is not in session, the Executive Board of the Legislative Research Council shall appoint an auditor-general to serve until the next legislative session and the appointment and qualification of his successor.
Source:
SL 1943, ch 258, §2; SDC Supp 1960, §55.2902; SL 1966, ch 165, §1; SL 1968, ch 205, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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.
The auditor-general shall qualify by taking and filing the oath and giving bond in the sum of ten thousand dollars, pursuant to chapters 3-1 and 3-5. He shall be responsible to the Legislature for proper performance of the duties herein prescribed. He shall be responsible for the faithful compliance with all appropriations and use of funds provided by the state or under its control.
Source:
SL 1943, ch 258, §2; SDC Supp 1960, §55.2902; SL 1966, ch 165, §1; SL 1968, ch 205, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › Section 4-2-4 - Salary of auditor-general.

4-2-4. Salary of auditor-general.
The auditor-general's salary shall be set by the Executive Board of the Legislative Research Council.
Source:
SL 1943, ch 258, §2; SL 1951, ch 298; SL 1955, ch 224; SL 1957, ch 262; SL 1959, ch 312; SDC Supp 1960, §55.2902; SL 1961, ch 260; SL 1966, ch 165, §1; SL 1968, ch 205, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › Section 4-2-5 - Removal of auditor-general from office.

4-2-5. Removal of auditor-general from office.
The auditor-general may be removed at any time without assignment of cause by joint resolution or act of the Legislature. He shall not otherwise be subject to removal except that he may be suspended or be removed by a special proceeding in the circuit court for Hughes County, South Dakota, on the grounds and in the manner provided in §§3-17-6 to 3-17-11, inclusive, as though he were a local officer.
Source:
SL 1943, ch 258, §2; SDC Supp 1960, §55.2902; SL 1966, ch 165, §1; SL 1968, ch 205, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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 appoint one or more persons qualified by special training and experience, as assistants and may employ such other examiners, auditors, and clerks as may be necessary to do the work of the Department of Legislative Audit, within the limits of existing appropriations, at salaries fixed by the auditor-general within policy guidelines established by the Executive Board of the Legislative Research Council. The auditor-general, his assistants, and employees shall receive their traveling expenses incurred in the performance of their official duties at state rates established by the Board of Finance.
Source:
SL 1943, ch 258, §3; SDC Supp 1960, §55.2903; SL 1966, ch 165, §2; SL 1981, ch 26.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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 may employ additional personnel whose duties shall be to provide follow-up services, without cost, to all departments and agencies of the state and to all of its political subdivisions, including school districts, in order to facilitate the implementation of recommendations resulting from audits conducted by the Department of Legislative Audit, and further in order to standardize and modernize the records and procedures, including those relating to the utilization of data processing, which are required to be followed by them.
Source:
SDC Supp 1960, §55.2903 as added by SL 1967, ch 255.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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.
The Executive Board of the State Legislative Research Council is hereby empowered to act on behalf of the Legislature in directing the activities of the auditor-general.
Source:
SL 1966, ch 165, §17.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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.
The auditor-general and any of his assistants, examiners, auditors, clerks, or agents shall be entitled to access to any and all of the books, blanks, records, vouchers, cash, and property of each and every department, agency, institution, office, fund, or political subdivision which it may be authorized to investigate and also to have reasonable use of the space and equipment in such places for its officers or employees in making any audit or investigation of any kind.
Source:
SL 1943, ch 258, §4; SDC Supp 1960, §55.2904; SL 1966, ch 165, §3.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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 diem of witnesses.
The auditor-general and his assistants, examiners, or auditors shall be authorized to issue subpoenas for the attendance of witnesses and for the production of records in connection with any post-audit, investigation, or examination being conducted by any of them. They shall have power to administer oaths to witnesses. No witness shall be entitled to demand or receive his traveling fees or per diem in advance in such cases. The expenses and per diem of such witnesses and service of subpoenas shall be paid by the state when any state department, institution, or office is under investigation and by the particular political subdivision of the state of which any office or account is under investigation.
Source:
SL 1943, ch 258, §4; SDC Supp 1960, §55.2904; SL 1966, ch 165, §3.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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.
Failure to obey any subpoena or to permit access as provided in §§4-2-9 and 4-2-10 shall be punished the same as a contempt of court and compliance with the provisions of this chapter may be enforced and contempt punished as provided by chapter 21-34.
Source:
SL 1943, ch 258, §4; SDC Supp 1960, §55.2904; SL 1966, ch 165, §3.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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 report--Townships excepted.
Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the Department of Legislative Audit or by an auditor approved by the Department of Legislative Audit, shall file an annual report of the district's financial affairs with the Department of Legislative Audit within ninety days of the close of the district's fiscal year. However, this section does not apply to townships.
Source:
SL 1991, ch 38, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › Section 4-2-14 - Districts filing annual report may be audited.

4-2-14. Districts filing annual report may be audited.
The Department of Legislative Audit may cause an audit of the financial records of any taxing district required to submit an annual report by §4-2-13.
Source:
SL 1991, ch 38, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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 timely audit report.
The Department of Legislative Audit shall cause to be published in a legal newspaper designated as the official newspaper of the entity in this section and on the website maintained by the department, notice of the failure to submit a timely audit report to the department by a school district under §4-11-7.1, municipality under §4-11-4, hospital district board under §34-10-29, waste management district under §34A-16-31, water development district under §46A-3D-4, water user district under §46A-9-68, or consumer power district under §49-38-2. If an entity has not designated an official newspaper, notice shall be published in a legal newspaper designated as the official newspaper of each municipality or county in which the entity is located. The cost of publication under this section shall be paid by the entity.
Source:
SL 2018, ch 43, §1, effective for audits of periods ending on or after June 30, 2018.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › 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 penalty for good cause.
A school board, municipality, board, or district under §4-2-15 that fails to submit a timely audit report to the department shall be subject to a penalty of ten dollars per day for each day of delinquency. Upon submission of an untimely audit report to the department by a school board, municipality, board, or district, the auditor-general shall notify the attorney general of the appropriate penalty to be imposed under this section. If an audit report remains untimely for longer than one month, the auditor-general shall notify the attorney general of the appropriate penalty to be imposed each month until the untimely report is submitted to the department. The attorney general shall impose any penalty under this section. The proceeds of any penalty shall be deposited into the state general fund. The attorney general may waive the imposition of any penalty against any school board, municipality, board, or district for good cause shown.
Source:
SL 2018, ch 43, §2, effective for audits of periods ending on or after June 30, 2018.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 02 - Department Of Legislative Audit › Section 4-2-17 - Timely audit.

4-2-17. Timely audit.
For purposes of §§4-2-15 and 4-2-16, an audit is timely if the audit report is submitted to the Department of Legislative Audit not later than eighteen months following the end of the entity's fiscal year. If the entity is performing a two-year audit, the audit is timely if the audit report is submitted to the department not later than eighteen months following the end of the entity's second fiscal year covered by the audit.
Source:
SL 2018, ch 43, §3, effective for audits of periods ending on or after June 30, 2018.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › 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 may in all cases require the person for whom any service is to be rendered to pay the fees in advance of the rendition of such service, or give security for the same, to be approved by the officer.
Source:
SL 1868-9, ch 6, §27; PolC 1877, ch 39, §32; CL 1887, §1436; RPolC 1903, §1858; RC 1919, §7062; SDC 1939, §48.0607.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › Section 4-3-2 - Salaried officers to pay fees into treasury.

4-3-2. Salaried officers to pay fees into treasury.
No county or state officer for whose services a salary is provided by law shall receive any compensation for his services other than such salary. All fees received by him shall be paid into the county or state treasury, as the case may be, not later than the time set by §7-9-17. This section shall not be so construed as to affect in any manner any officer who receives no salary other than the fees paid for his services.
Source:
SL 1891, ch 65, §1; SL 1893, ch 86, §1; RPolC 1903, §1862; RC 1919, §7063; SDC 1939, §48.0608; SL 1975, ch 43, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 requirements for uniform accounting system.
If any officer or employee of the state receives any money for the state by virtue of his office or employment, he shall enter the amount and the person from whom the money was received on a prenumbered receipt in duplicate. The receipts shall be prenumbered by the printer consecutively and shall be used in numerical order. The original of each receipt shall be delivered to the payer if so requested or if payment was received in cash. The officer or employee shall retain the duplicate receipt in his office or department.
The auditor-general may prescribe additional requirements he considers necessary to create accountability and adequate accounting records for all state revenues compatible with a state uniform accounting system.
Source:
SL 1901, ch 127, §2; RPolC 1903, §315; SL 1915, ch 276, §1; RC 1919, §6966; SDC 1939, §55.2301; SL 1964, ch 158, §1; SL 1984, ch 30, §77.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 state department or agency, the Board of Finance may determine that an account is uncollectible and shall by formal action direct that the uncollectible amount be removed from the records and disclosed on the next annual report provided that the account is at least two years delinquent and that reasonable collection efforts have failed. Evidence of the debt removed from the records by such formal action of the board shall be retained by the department or agency to support possible subsequent collection of such debt.
Source:
SL 1975, ch 41.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 state treasury--Accountability.
All money, emoluments, and perquisites other than personal salary received by any officer or employee of this state shall be remitted to the state treasury by the end of the working day following the day money is received or as specified by the state treasurer. The state treasurer shall establish rules and regulations to assure accountability.
Source:
SL 1984, ch 30, §19.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 auditor-general.
Each officer or employee shall designate in writing, to be filed in the officer's or employee's office, the bank or banks in which are deposited the current receipts of the office or department. Any account showing any such deposit is an official account and shall be accessible to the inspection of the auditor-general at any time during banking hours.
Source:
SDC 1939, §55.2303; SL 2002, ch 25, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 into treasury as theft.
Any salaried state officer or employee who shall fail or refuse to pay into the state treasury any and all money, emoluments, fees, perquisites, or other property received by him for the performance of any duty or duties connected with his office or in any manner paid to him as such officer or employee by reason of his holding such office or employment as is provided in this chapter, and within the time provided therein is guilty of theft.
Source:
SL 1901, ch 127, §4; RPolC 1903, §316; SL 1915, ch 276, §2; RC 1919, §6969; SDC 1939, §55.9915; SL 1980, ch 24, §51.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And 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 employee receiving public funds as misdemeanor.
Any officer or employee failing to make and file the statement required in this chapter, or who shall make and file a false statement, or who shall violate any of the other provisions of this chapter shall be guilty of a Class 2 misdemeanor.
Source:
SL 1901, ch 127, §4; RPolC 1903, §316; SL 1915, ch 276, §2; RC 1919, §6969; SDC 1939, §55.9915; SL 1980, ch 24, §52.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 statute, all state taxes, licenses, fees, and special taxes collected for or charges due the state from counties shall be received by the state remittance center on or before the fifteenth day of the month following the month that money is collected or following the period of time for which charges are made. The state treasurer is responsible for establishing procedures to be followed by counties in remitting this money.
Source:
SL 1984, ch 30, §23.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › Section 4-3-14 - Interest on delinquencies in county payments to state.

4-3-14. Interest on delinquencies in county payments to state.
All remittances not received from counties within the time provided by this chapter shall bear interest at the Category A rate of interest as established in §54-3-16 from the first day of the month on which the remittance became due, and the interest shall be credited to the general fund.
Source:
SL 1891, ch 113, §6; RPolC 1903, §325; RC 1919, §6939; SL 1921, ch 382, §6; SDC 1939, §55.2311; SL 1983, ch 28, §1; SL 1984, ch 30, §26; SL 1984, ch 319, §3.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 in lieu of taxes.
The state treasurer is authorized and directed to receive from the federal government or any agency thereof any federal funds which may be made available to any of the taxing subdivisions of this state as rentals upon or income from any lands acquired in this state by the federal government or any of its agencies, or any funds which may be paid in lieu of taxes on said land.
Source:
SL 1937, ch 247, §1; SDC 1939, §55.1402.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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.
Upon the receipt of any of the funds referred to in §4-3-17 the state treasurer shall remit the same to the county treasurer of the county wherein is situated the land on behalf of which such payment is made, and the county treasurer shall then distribute such funds to the credit of the taxing subdivision or subdivisions of the county in the same proportion as the tax upon such lands would be distributed under the laws of this state for the current year in which such payment or payments are made.
Source:
SL 1937, ch 247, §2; SDC 1939, §§55.1402, 57.1013.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 as theft.
Every public officer, and every deputy or clerk of any such officer, and every other person receiving any moneys on behalf of or on account of this state, or of any bureau or fund created by law, and in which this state or the people thereof are directly or indirectly interested, who:
(1)Appropriates to his own use or to the use of any person not entitled thereto without authority of law, any money received by him as such officer, clerk, or deputy, or otherwise, on behalf of this state, or the people thereof, or in which they are interested;
(2)Intentionally omits or refuses to pay over to this state or its officer or agent authorized by law to receive the same, any money received by him under any duty imposed by law so to pay over the same;
is guilty of theft.
Source:
PenC 1877, §497; CL 1887, §6698; SL 1897, ch 105, §1; RPenC 1903, §519; RC 1919, §3814; SDC 1939, §13.1306; SL 1976, ch 158, §11-25; SL 1980, ch 24, §53.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › Section 4-3-20 - Other violations as misdemeanors.

4-3-20. Other violations as misdemeanors.
Every public officer or person who otherwise, or in cases other than those specified in §4-3-19, intentionally disobeys any provision of law regulating his official conduct, and for which no other punishment is specifically provided, is guilty of a Class 2 misdemeanor.
Source:
PenC 1877, §498; CL 1887, §6699; RPenC 1903, §520; RC 1919, §3815; SDC 1939, §13.1306; SL 1980, ch 24, §54.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 protect the public credit and enable the state to provide for current expenses, the state treasurer, with the advice and consent of the Governor and auditor, is authorized and directed, whenever he finds it necessary to do so in order to provide for the actual necessary current expenses of conducting the public business of the state, to issue warrants based upon the revenues of the state already assessed for the current and preceding years but not yet collected, and in amount never exceeding the amount of such revenues so assessed and not yet collected, and for the purpose only of providing for the immediate and necessary current expenses of the state as aforesaid. Such warrants shall be sold at not less than par and at the lowest possible rate of interest, payable annually or semiannually.
Source:
SL 1895, ch 91, §2; SL 1895, ch 92, §1; SL 1895, ch 93, §1; RPolC 1903, §2248; SL 1909, ch 120; RC 1919, §6971; SL 1921, ch 397; SDC 1939, §55.2504.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 of the state is authorized, in his discretion, based upon estimates as to when uncollected revenues already assessed will be paid, to determine and express upon the face of the warrants issued pursuant to §4-3-21 the date when such warrants and the interest thereon shall become due and payable; and may also provide in such warrants where such interest shall be payable and whether annually or semiannually.
Source:
SL 1895, ch 91, §2; SL 1895, ch 92, §1; SL 1895, ch 93, §1; RPolC 1903, §2248; SL 1909, ch 120; RC 1919, §6971; SL 1921, ch 397; SDC 1939, §55.2504.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 payment of warrants.
All money received from the negotiation of revenue warrants pursuant to §4-3-21 shall be applied only to the payment of the necessary and actual current expenses of the state and outstanding registered state warrants. All money thereafter received or collected from or on account of such revenues assessed but not yet collected, or so much thereof as may be necessary, is set apart and appropriated to the payment of such warrants, if any, as may be issued in pursuance of the foregoing provisions; and the state treasurer is authorized and required to make payment of the same from funds so appropriated.
Source:
SL 1895, ch 91, §2; SL 1895, ch 92, §1; SL 1895, ch 93, §1; RPolC 1903, §2248; SL 1909, ch 120; RC 1919, §6971; SL 1921, ch 397; SDC 1939, §55.2504.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › Section 4-3-24 - Interest payments on revenue anticipation warrants.

4-3-24. Interest payments on revenue anticipation warrants.
The state treasurer is authorized and directed to pay the interest due from time to time upon state revenue warrants out of the fund created for the payment of the annual interest upon the public debt, and to charge the items of interest so paid to such fund.
Source:
SL 1893, ch 134, §1; RPolC 1903, §2249; RC 1919, §6972; SDC 1939, §55.2504.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › Section 4-3-25 - Increase of public debt not authorized.

4-3-25. Increase of public debt not authorized.
Sections 4-3-21 to 4-3-24, inclusive, shall not be so construed as to in any way authorize the increase of the public debt.
Source:
SL 1895, ch 91, §2; SL 1895, ch 92, §1; SL 1895, ch 93, §1; RPolC 1903, §2248; SL 1909, ch 120; RC 1919, §6971; SL 1921, ch 397; SDC 1939, §55.2504.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › Section 4-3-26 - Destruction of unusable revenue stamps.

4-3-26. Destruction of unusable revenue stamps.
The secretary of revenue may destroy all mutilated, unusable, and obsolete cigarette state revenue stamps.
Source:
SL 1949, ch 229, §§1, 2; SDC Supp 1960, §55.1410; SL 1984, ch 30, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 of policies.
Notwithstanding any other provision of law, local government officials and employees may be permitted to use a credit card or electronic payment for the purchase of materials, supplies, equipment, or other authorized transactions for the benefit of the local government entity. Before authorizing the use of a credit card or electronic payment, the governing body shall, by resolution, establish policies providing for the use and accountability of credit card purchases or electronic transactions.
Source:
SL 2001, ch 22, §1; SL 2007, ch 26, §1; SL 2014, ch 26, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 debit cards or electronic payments--Fee--Promulgation of rules.
Notwithstanding any other provision of law, the state and its political subdivisions may accept a credit card, a debit card, or an electronic payment as payment for a transaction. The state and its political subdivisions may assess and collect a fee in an amount sufficient to cover any processing fee associated with a credit card, debit card, or electronic transaction. The Bureau of Finance and Management shall promulgate rules pursuant to chapter 1-26 relating to the establishment and collection of a processing fee associated with a credit card or debit card transaction. The governing body of each political subdivision may, by resolution, establish and collect a processing fee associated with a credit card, debit card, or electronic transaction.
Source:
SL 2001, ch 22, §2; SL 2007, ch 26, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 03 - Revenues And Receipts › 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 Community Foundation.
The State of South Dakota endowment fund may be established within the South Dakota Community Foundation. The purpose of the endowment fund is to provide a fund for any person who wishes to contribute to the endowment fund to further the excellent quality of life which is unique to this state. This fund shall be administered by the South Dakota Community Foundation. Any funds received by the state from the State of South Dakota endowment fund shall be appropriated by the South Dakota Legislature.
Source:
SL 2011, ch 25, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › 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 to provide for effective legislative and executive control over all state public funds, and to simplify the basis upon which the state's fund accounting records shall be maintained and reported.
Source:
SL 1966, ch 188, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › Section 4-4-2 - State public funds defined.

4-4-2. State public funds defined.
The term, state public funds, means cash, checks, bills, notes, drafts, stocks, bonds, and all similar mediums of exchange which are received or disbursed under law, including rules, by a department, institution, commission, any other agency of state government, or any entity created for the purpose of risk sharing by joint powers agreement pursuant to chapter 1-24.
Source:
SL 1966, ch 188, §2; SL 1968, ch 212; SL 1999, ch 20, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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 official accounts--Signatories--Statements required of agencies holding state funds in local bank.
All state public funds shall be received and maintained in the state treasury, and shall be disbursed only upon proper authorization by the state auditor and the state treasurer, unless the state treasurer and state auditor jointly determine a justification exists for maintaining public funds in a local bank account. A local bank account authorized by the state auditor and state treasurer is an official account of the state subject to the custody of the state treasurer under §1-10-1. Neither the state treasurer nor the state auditor may be a signatory on any local account. Any agency holding state funds in any local bank account shall provide a quarterly statement of activity in that account to the state treasurer and the state auditor.
Source:
SL 1966, ch 188, §3; SL 2002, ch 25, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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 principles.
Any accounting system used by any state agency or any component unit of state government shall be designed to meet the financial accounting and reporting requirements of generally accepted accounting principles.
Source:
SL 1966, ch 188, §4; SL 1981, ch 27, §1; SL 1985, ch 33, §22; SL 1988, ch 81, §8; SL 2001, ch 23, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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.
There is established within the state treasury the securities operating fund and the insurance operating fund, into which shall be deposited all fees received by each division. All moneys in the funds created by this section shall be budgeted and expended in accordance with the provisions of Title 4 on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Labor and Regulation. Expenditures from these funds may be made only to pay the necessary expenses of purposes specified in §§37-5B-1 to 37-5B-50, inclusive, and chapters 37-25A, 47-31B, 47-33, and Title 58.
Source:
SL 1989, ch 48, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §§20, 121; SL 2004, ch 278, §55; SL 2008, ch 203, §60; SL 2011, ch 1 (Ex. Ord. 11-1), §162, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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.
At the end of each fiscal quarter the treasurer shall transfer any cash balance in excess of one hundred seventy-five thousand dollars from the insurance operating fund to the general fund. At the end of each fiscal quarter the treasurer shall transfer any cash balance in excess of fifteen thousand dollars from the securities operating fund to the general fund.
Source:
SL 1989, ch 48, §2; SL 1995, ch 26.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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 within the state treasury the boiler inspection fund, into which shall be deposited all boiler inspection fees received by the Department of Public Safety. All moneys in the fund created by this section shall be budgeted and expended in accordance with the provisions of Title 4 on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Public Safety. Expenditures from these funds may be made only to pay necessary expenses of purposes specified in chapter 34-29A.
Source:
SL 1989, ch 48, §5; SL 2003, ch 272, §§20, 121.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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.
At the end of the fiscal year the treasurer shall transfer any cash balance in excess of one hundred thousand dollars from the boiler inspection fund to the general fund.
Source:
SL 1989, ch 48, §6; SL 2021, ch 155, § 2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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 uniform accounting system.
The commissioner of finance and management may authorize and direct the state auditor and state treasurer to account for funds in the state treasury as separate accounts in lieu of funds, and the fund structure may be modified to conform to a uniform state accounting system.
Source:
SL 1966, ch 188, §5.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › Section 4-4-6 - Annual financial statements.

4-4-6. Annual financial statements.
The Bureau of Finance and Management shall annually prepare financial statements for the State of South Dakota. The financial statements shall be prepared in accordance with generally accepted accounting principles.
Source:
SL 1987, ch 43; SL 2001, ch 23, §3.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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.
Indirect cost reimbursements received from the federal government shall be deposited in the fund that incurred the indirect costs. Funds of the Board of Regents are exempt from this requirement.
Source:
SL 2005, ch 37, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 04 - State Public Fund Structure › 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 cost reimbursements to fund that incurred expenditures--Exemption.
The state treasurer shall transfer that portion of cash balances in federal funds that have accumulated in each fund over two hundred fifty thousand dollars as of June thirtieth due to indirect cost reimbursements received from the federal government to those funds that incurred the indirect cost expenditures. Funds of the Board of Regents are exempt from this requirement.
Source:
SL 2005, ch 37, §2.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › 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 liability.
The making of profit, directly or indirectly, by the state treasurer, out of any money in the state treasury belonging to the state, with the custody of which the state treasurer is charged, by loaning or otherwise using it, or the removal by the state treasurer, or by his consent, of such money or any part thereof out of the vault or safe of the treasurer's department, or out of any legal depository of such money, except for the payment of the sums authorized by law to be paid, for the purpose of depositing the same, under the provisions of chapter 4-6, in banks which shall have qualified as depositories, is a Class 6 felony, and the treasurer shall be liable upon his official bond for all profits realized from such unlawful use of such funds.
Source:
SL 1909, ch 229, §10; SL 1911, ch 234, §10; RC 1919, §6881; SDC 1939, §55.9917; SL 1980, ch 24, §55.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 05 - Custody And Investment Of State Funds › 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 incidental fund is hereby established at each of the institutions under the control of the State Board of Regents and of the executive branch. To provide the money for such fund, the state auditor may issue and deliver a warrant not in excess of five thousand dollars to the proper officer of each of the institutions, drawn on the local and endowment fund thereof, upon presentation of a properly executed voucher therefor.
Source:
SL 1953, ch 315; SL 1955, ch 257; SDC Supp 1960, §55.2205-1; SL 1965, ch 242, §1; SL 1989, ch 20, §47.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 05 - Custody And Investment Of State Funds › 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.
Such permanent incidental fund shall be kept and used by the proper officer of the respective institutions, for the advanced payment of freight, express, periodicals, books, postage, gate money, all United States postal supplies and refund of tuition and student fees, utility bills, farm produce purchased on the open market, compensation and wages of emergency or temporary help in any amount, and such other minor bills and incidental expenses which are not in excess of fifty dollars each as shall require immediate payment, pending the issuance of the state auditor's warrant upon the state treasurer therefor, and for no other purpose whatsoever.
Source:
SL 1953, ch 315; SL 1955, ch 257; SDC Supp 1960, §55.2205-1; SL 1965, ch 242, §1; SL 1977, ch 38; SL 1980, ch 37.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 05 - Custody And Investment Of State Funds › 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.
In each case, where such a payment is made, the amount thereof shall be returned to said permanent incidental fund immediately upon receipt of the state auditor's warrant drawn on the proper fund or appropriation covering the bill for which said payment was advanced and for that purpose a detailed account of the expenses so paid shall, at regular intervals, be presented with verified vouchers, itemized and supported by receipted bills, or other information as may be required by the state auditor and auditor-general as evidence of payment, which shall be subject to audit and approval as other state claim vouchers. No payments shall be made in advance of the proper presentation of claim vouchers to the state auditor and the issuance of a state warrant on the state treasury by any of the institutions covered by §§4-5-2 to 4-5-4, inclusive, except as authorized herein.
Source:
SL 1953, ch 315; SL 1955, ch 257; SDC Supp 1960, §55.2205-1; SL 1965, ch 242, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 05 - Custody And Investment Of State 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 prohibited--Proration of income.
No warrants shall be drawn in excess of the funds made available in the institutions' funds by the Board of Regents and at no time shall any money from other funds be diverted to the use of the institutions' funds. The state investment officer shall prorate all income to the institutions as required by §4-5-30.
Source:
SL 1977, ch 37, §1; SL 1985, ch 33, §34.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 05 - Custody And Investment Of State 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 funds" in §§4-5-6 to 4-5-11, inclusive, shall include all general, special, and other funds, regardless of source or purpose, that may now or hereafter be owned, held, or administered by any political subdivision of this state, including counties, municipalities, townships, and school districts, or by any officer, commission, board, bureau, or agency of the political subdivision.
Source:
SL 1945, ch 359, §1; SDC Supp 1960, §48.0507; SL 1961, ch 258, §1; SL 1967, ch 237, §1.
2023 South Dakota Codified Laws › Title 4 - Public Fiscal Administration › Chapter 05 - Custody And Investment Of State Funds › 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, repurchase agreements, or shares of registered investment companies.
Any public funds which will not be needed for current operating expenses may be invested in: (a) securities of the United States and securities guaranteed by the United States government either directly or indirectly including, without limitation, United States treasury bills, notes, bonds, and other obligations issued or directly or indirectly guaranteed by the United States government, or otherwise directly or indirectly backed by the full faith and credit of the United States government; provided that, for other than permanent, trust, retirement, building, and depreciation reserve funds, such securities shall either mature within eighteen months from the date of purchase or be redeemable at the option of the holder within eighteen months from the date of purchase; or (b) repurchase agreements fully collateralized by securities described in (a) and meeting the requirements of §4-5-9, if the repurchase agreements are entered into only with those primary reporting dealers that report to the Federal Reserve Bank of New York and with the one hundred largest United States commercial banks, as measured by domestic deposits; or (c) in shares of an open-end, no-load fund administered by an investment company registered under the Federal Investment Company Act of 1940, whose shares are registered under the Federal Securities Act of 1933 and whose only investments are in securities described in (a) and repurchase agreements described in (b).
Source:
SL 1945, ch 359, §1; SDC Supp 1960, §48.0507; SL 1961, ch 258, §1; SL 1967, ch 237, §1; SL 1988, ch 44, §1; SL 1995, ch 27.