<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s908f0a02adc4434e8287f02aef3b29c7Normal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s908f0a02adc4434e8287f02aef3b29c7HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s908f0a02adc4434e8287f02aef3b29c7HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s908f0a02adc4434e8287f02aef3b29c7Normal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s908f0a02adc4434e8287f02aef3b29c7000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s908f0a02adc4434e8287f02aef3b29c7B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-4 - STATE PUBLIC FUND STRUCTURE"><meta property="og:description" content="SDLRC Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7Normal"><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=4-4" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4</span></a></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7Normal"><span class="s908f0a02adc4434e8287f02aef3b29c7HG4C">STATE PUBLIC FUND STRUCTURE</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7Normal-000000"><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7000001"> </span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-1" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-1</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Purpose of chapter.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-2" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-2</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    State public funds defined.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-3" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-3</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Public funds maintained in state treasury--Local bank accounts as official accounts--Signatories--Statements required of agencies holding state funds in local bank.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-3.1" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-3.1</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Local drug buy accounts.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-4</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Governmental accounting systems to comport with generally accepted accounting principles.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4.1" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-4.1</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Repealed by SL 2001, ch 23, § 2.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4.2" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-4.2</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Repealed by SL 1986, ch 41.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4.3" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-4.3</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Insurance operating fund established--Continuous appropriation--Permitted expenditures.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4.4" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-4.4</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Insurance operating fund--Excess balance transfer.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4.5" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-4.5</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Boiler inspection fund established--Permitted expenditures.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4.6" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-4.6</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Transfer of excess funds at end of fiscal year.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-5" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-5</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-6" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-6</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Annual financial statements.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-7" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-7</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Deposit of indirect cost reimbursements from the federal government--Exemption.</span></p><p dir="ltr" class="s908f0a02adc4434e8287f02aef3b29c7B"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-8" rel="noopener"><span class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">4-4-8</span></a><span xml:space="preserve" class="s908f0a02adc4434e8287f02aef3b29c7DefaultParagraphFont">    Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033750Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033750SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033750CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033750Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033750DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033750000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033750SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033750SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033750Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-1"><span class="s2033750SENU">4-4-1</span></a><span xml:space="preserve" class="s2033750SENU">. </span><span class="s2033750CL">Purpose of chapter.</span></p><p dir="ltr" class="s2033750Normal-000000"><span class="s2033750DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2033750Normal"><span xml:space="preserve" class="s2033750000001"> </span></p><p dir="ltr" class="s2033750Normal"><span class="s2033750SCL">Source:</span><span xml:space="preserve" class="s2033750SCL-000002"> SL 1966, ch 188, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033751Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033751SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033751CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033751Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033751DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033751000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033751SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033751SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033751Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-2"><span class="s2033751SENU">4-4-2</span></a><span xml:space="preserve" class="s2033751SENU">. </span><span class="s2033751CL">State public funds defined.</span></p><p dir="ltr" class="s2033751Normal-000000"><span xml:space="preserve" class="s2033751DefaultParagraphFont">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 </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-24"><span class="s2033751DefaultParagraphFont">1-24</span></a><span class="s2033751DefaultParagraphFont">.</span></p><p dir="ltr" class="s2033751Normal"><span xml:space="preserve" class="s2033751000001"> </span></p><p dir="ltr" class="s2033751Normal"><span class="s2033751SCL">Source:</span><span xml:space="preserve" class="s2033751SCL-000002"> SL 1966, ch 188, § 2; SL 1968, ch 212; SL 1999, ch 20, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033752Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033752SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033752CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033752Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033752DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033752000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033752SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033752SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033752Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-3"><span class="s2033752SENU">4-4-3</span></a><span xml:space="preserve" class="s2033752SENU">. </span><span class="s2033752CL">Public funds maintained in state treasury--Local bank accounts as official accounts--Signatories--Statements required of agencies holding state funds in local bank.</span></p><p dir="ltr" class="s2033752Normal-000000"><span xml:space="preserve" class="s2033752DefaultParagraphFont">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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-10-1"><span class="s2033752DefaultParagraphFont">1-10-1</span></a><span class="s2033752DefaultParagraphFont">. 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.</span></p><p dir="ltr" class="s2033752Normal"><span xml:space="preserve" class="s2033752000001"> </span></p><p dir="ltr" class="s2033752Normal"><span class="s2033752SCL">Source:</span><span xml:space="preserve" class="s2033752SCL-000002"> SL 1966, ch 188, § 3; SL 2002, ch 25, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033753Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033753SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033753CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033753Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033753DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033753000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033753SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033753SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033753Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-3.1"><span class="s2033753SENU">4-4-3.1</span></a><span xml:space="preserve" class="s2033753SENU">. </span><span class="s2033753CL">Local drug buy accounts.</span></p><p dir="ltr" class="s2033753Normal-000000"><span class="s2033753DefaultParagraphFont">The state treasurer and state auditor shall approve local drug buy accounts at the request of the attorney general.</span></p><p dir="ltr" class="s2033753Normal"><span xml:space="preserve" class="s2033753000001"> </span></p><p dir="ltr" class="s2033753Normal"><span class="s2033753SCL">Source:</span><span xml:space="preserve" class="s2033753SCL-000002"> SL 2002, ch 25, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033754Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033754SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033754CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033754Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033754DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033754000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033754SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033754SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033754Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-4"><span class="s2033754SENU">4-4-4</span></a><span xml:space="preserve" class="s2033754SENU">. </span><span class="s2033754CL">Governmental accounting systems to comport with generally accepted accounting principles.</span></p><p dir="ltr" class="s2033754Normal-000000"><span class="s2033754DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2033754Normal"><span xml:space="preserve" class="s2033754000001"> </span></p><p dir="ltr" class="s2033754Normal"><span class="s2033754SCL">Source:</span><span xml:space="preserve" class="s2033754SCL-000002"> 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.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033755Normal { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033755SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033755CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033755Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-4.1"><span class="s2033755SENU">4-4-4.1</span></a><span xml:space="preserve" class="s2033755SENU">. </span><span class="s2033755CL">Repealed by SL 2001, ch 23, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033756Normal { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033756SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033756CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033756Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-4.2"><span class="s2033756SENU">4-4-4.2</span></a><span xml:space="preserve" class="s2033756SENU">. </span><span class="s2033756CL">Repealed by SL 1986, ch 41.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se2396a029a234fa8b9ffc9552b1dc995Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se2396a029a234fa8b9ffc9552b1dc995SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se2396a029a234fa8b9ffc9552b1dc995CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se2396a029a234fa8b9ffc9552b1dc995Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se2396a029a234fa8b9ffc9552b1dc995000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se2396a029a234fa8b9ffc9552b1dc995NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se2396a029a234fa8b9ffc9552b1dc995SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-4-4.3 - Insurance operating fund established--Continuous appropriation--Permitted expenditures."><meta property="og:description" content="SDLRC Codified Law 4-4-4.3 - Insurance operating fund established--Continuous appropriation--Permitted expenditures."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-4-4.3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se2396a029a234fa8b9ffc9552b1dc995Normal"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4.3" rel="noopener"><span class="se2396a029a234fa8b9ffc9552b1dc995SENU">4-4-4.3</span></a><span xml:space="preserve" class="se2396a029a234fa8b9ffc9552b1dc995SENU">. </span><span class="se2396a029a234fa8b9ffc9552b1dc995CL">Insurance operating fund established--Continuous appropriation--Permitted expenditures.</span></p><p dir="ltr" class="se2396a029a234fa8b9ffc9552b1dc995Statute"><span xml:space="preserve" class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">There is established within the state treasury the insurance operating fund, into which must be deposited all fees received by the Division of Insurance. 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 Labor and Regulation. Expenditures from the fund may be made only to pay the necessary expenses of purposes specified in chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=37-5B" rel="noopener"><span class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">37-5B</span></a><span xml:space="preserve" class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=37-25A" rel="noopener"><span class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">37-25A</span></a><span xml:space="preserve" class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=47-31B" rel="noopener"><span class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">47-31B</span></a><span xml:space="preserve" class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=47-33" rel="noopener"><span class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">47-33</span></a><span class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont">, and title 58.</span></p><p dir="ltr" class="se2396a029a234fa8b9ffc9552b1dc995Normal"><span xml:space="preserve" class="se2396a029a234fa8b9ffc9552b1dc995000000"> </span></p><p dir="ltr" class="se2396a029a234fa8b9ffc9552b1dc995NoIndent"><span xml:space="preserve" class="se2396a029a234fa8b9ffc9552b1dc995DefaultParagraphFont-000001">Source: </span><span class="se2396a029a234fa8b9ffc9552b1dc995SCL">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; SL 2025, ch 31, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s337154850e5f4158bd526726bf930f19Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s337154850e5f4158bd526726bf930f19SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s337154850e5f4158bd526726bf930f19CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s337154850e5f4158bd526726bf930f19Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s337154850e5f4158bd526726bf930f19DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s337154850e5f4158bd526726bf930f19000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s337154850e5f4158bd526726bf930f19NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s337154850e5f4158bd526726bf930f19DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s337154850e5f4158bd526726bf930f19SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-4-4.4 - Insurance operating fund--Excess balance transfer."><meta property="og:description" content="SDLRC Codified Law 4-4-4.4 - Insurance operating fund--Excess balance transfer."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/4-4-4.4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s337154850e5f4158bd526726bf930f19Normal"><a href="https://sdlegislature.gov/Statutes?Statute=4-4-4.4" rel="noopener"><span class="s337154850e5f4158bd526726bf930f19SENU">4-4-4.4</span></a><span xml:space="preserve" class="s337154850e5f4158bd526726bf930f19SENU">. </span><span class="s337154850e5f4158bd526726bf930f19CL">Insurance operating fund--Excess balance transfer.</span></p><p dir="ltr" class="s337154850e5f4158bd526726bf930f19Statute"><span class="s337154850e5f4158bd526726bf930f19DefaultParagraphFont">At the end of each fiscal quarter, the treasurer shall transfer any cash balance in excess of two hundred thousand dollars from the insurance operating fund to the general fund.</span></p><p dir="ltr" class="s337154850e5f4158bd526726bf930f19Normal"><span xml:space="preserve" class="s337154850e5f4158bd526726bf930f19000000"> </span></p><p dir="ltr" class="s337154850e5f4158bd526726bf930f19NoIndent"><span xml:space="preserve" class="s337154850e5f4158bd526726bf930f19DefaultParagraphFont-000001">Source: </span><span class="s337154850e5f4158bd526726bf930f19SCL">SL 1989, ch 48, § 2; SL 1995, ch 26; SL 2025, ch 31, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033759Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033759SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033759CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033759Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033759DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033759000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033759SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033759SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033759Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-4.5"><span class="s2033759SENU">4-4-4.5</span></a><span xml:space="preserve" class="s2033759SENU">. </span><span class="s2033759CL">Boiler inspection fund established--Permitted expenditures.</span></p><p dir="ltr" class="s2033759Normal-000000"><span xml:space="preserve" class="s2033759DefaultParagraphFont">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 </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=34-29A"><span class="s2033759DefaultParagraphFont">34-29A</span></a><span class="s2033759DefaultParagraphFont">.</span></p><p dir="ltr" class="s2033759Normal"><span xml:space="preserve" class="s2033759000001"> </span></p><p dir="ltr" class="s2033759Normal"><span class="s2033759SCL">Source:</span><span xml:space="preserve" class="s2033759SCL-000002"> SL 1989, ch 48, § 5; SL 2003, ch 272, §§ 20, 121.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2083136Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083136SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083136CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2083136Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083136DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083136000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2083136NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083136DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083136SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 4-4-4.6 - Transfer of excess funds at end of fiscal year."><meta property="og:description" content="SDLRC Codified Law 4-4-4.6 - Transfer of excess funds at end of fiscal year."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=4-4-4.6"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2083136Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-4.6" rel="noopener"><span class="s2083136SENU">4-4-4.6</span></a><span xml:space="preserve" class="s2083136SENU">. </span><span xml:space="preserve" class="s2083136CL">Transfer of excess funds at end of fiscal year. </span></p><p dir="ltr" class="s2083136Statute"><span class="s2083136DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2083136Normal"><span xml:space="preserve" class="s2083136000000"> </span></p><p dir="ltr" class="s2083136NoIndent"><span xml:space="preserve" class="s2083136DefaultParagraphFont-000001">Source: </span><span class="s2083136SCL">SL 1989, ch 48, § 6; SL 2021, ch 155, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033761Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033761SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033761CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033761Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033761DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033761000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033761SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033761SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033761Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-5"><span class="s2033761SENU">4-4-5</span></a><span xml:space="preserve" class="s2033761SENU">. </span><span class="s2033761CL">Treasury accounts in lieu of funds--Modification to conform to uniform accounting system.</span></p><p dir="ltr" class="s2033761Normal-000000"><span class="s2033761DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2033761Normal"><span xml:space="preserve" class="s2033761000001"> </span></p><p dir="ltr" class="s2033761Normal"><span class="s2033761SCL">Source:</span><span xml:space="preserve" class="s2033761SCL-000002"> SL 1966, ch 188, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033762Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033762SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033762CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033762Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033762DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033762000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033762SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033762SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033762Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-6"><span class="s2033762SENU">4-4-6</span></a><span xml:space="preserve" class="s2033762SENU">. </span><span class="s2033762CL">Annual financial statements.</span></p><p dir="ltr" class="s2033762Normal-000000"><span class="s2033762DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2033762Normal"><span xml:space="preserve" class="s2033762000001"> </span></p><p dir="ltr" class="s2033762Normal"><span class="s2033762SCL">Source:</span><span xml:space="preserve" class="s2033762SCL-000002"> SL 1987, ch 43; SL 2001, ch 23, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033763Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033763SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033763CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033763Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033763DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033763000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033763SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033763SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2033763Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-7"><span class="s2033763SENU">4-4-7</span></a><span xml:space="preserve" class="s2033763SENU">. </span><span class="s2033763CL">Deposit of indirect cost reimbursements from the federal government--Exemption.</span></p><p dir="ltr" class="s2033763Normal-000000"><span class="s2033763DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2033763Normal"><span xml:space="preserve" class="s2033763000001"> </span></p><p dir="ltr" class="s2033763Normal"><span class="s2033763SCL">Source:</span><span xml:space="preserve" class="s2033763SCL-000002"> SL 2005, ch 37, § 1.</span></p><p dir="ltr" class="s2033763Normal"><span xml:space="preserve" class="s2033763000001"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 4-4 - STATE PUBLIC FUND STRUCTURE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2033764Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033764SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033764CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2033764Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2033764DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033764000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2033764SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2033764SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2033764Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=4-4-8"><span class="s2033764SENU">4-4-8</span></a><span xml:space="preserve" class="s2033764SENU">. </span><span class="s2033764CL">Transfer of funds received from federal government as indirect cost reimbursements to fund that incurred expenditures--Exemption.</span></p><p dir="ltr" class="s2033764Normal-000000"><span class="s2033764DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2033764Normal"><span xml:space="preserve" class="s2033764000001"> </span></p><p dir="ltr" class="s2033764Normal"><span class="s2033764SCL">Source:</span><span xml:space="preserve" class="s2033764SCL-000002"> SL 2005, ch 37, § 2.</span></p><p dir="ltr" class="s2033764Normal"><span xml:space="preserve" class="s2033764000001"> </span></p></div></body></html>