South Dakota § 4-7-1 Definitions.

South Dakota Statutes

§ 4-7-1 — Definitions.

South Dakota § 4-7-1

Title 4PUBLIC FISCAL ADMINISTRATION

Ch. 4-6PREPARATION AND ADOPTION OF STATE BUDGET

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Bluebook

S.D. Codified Laws § 4-7-1 (2026).

Text

Terms used in this chapter, unless the context otherwise requires, mean:

(1)"Appropriation," an authorization by the Legislature to a budget unit to expend, from public funds, a sum of money not in excess of the sum specified, for the purposes specified in the authorization and under the procedure described in this chapter;

(2)"Budget," the complete financial plan for the state for the fiscal period as proposed in the budget report and modified and adopted by appropriation and revenue acts;

(3)"Budget estimate," the statement with accompanying explanations, as provided in this chapter, in which a budget unit sets forth its financial requirements;

(4)"Budget report," the recommendations of the Governor to the Legislature as to financial plans and appropriations to be request

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Terms used in this chapter, unless the context otherwise requires, mean: (1) "Appropriation," an authorization by the Legislature to a budget unit to expend, from public funds, a sum of money not in excess of the sum specified, for the purposes specified in the authorization and under the procedure described in this chapter; (2) "Budget," the complete financial plan for the state for the fiscal period as proposed in the budget report and modified and adopted by appropriation and revenue acts; (3) "Budget estimate," the statement with accompanying explanations, as provided in this chapter, in which a budget unit sets forth its financial requirements; (4) "Budget report," the recommendations of the Governor to the Legislature as to financial plans and appropriations to be requested, with the accompanying statements and explanations provided for in this chapter; (5) "Budget unit," a department, institution, commission, agency, board, examining board, or other unit of government for which separate appropriations, continuing appropriations or other dedications or earmarking of funds are made or which otherwise collects fees or funds of any nature under authority of any statute of this state; (6) "Classification of expenditures," one of the several definite kinds of expenditures denoting a class of service or commodities purchased or properties acquired as specified by the commissioner of finance and management for use in expenditure accounting, in the making of budget estimates, and in the budget reports and budgets. Such classification shall be by program, function, activity, organizational unit, character and object; (7) "General Appropriations Act," an act of the Legislature which authorizes the expenditure of money from public funds for the ordinary current expenditures of the executive, legislative, and judicial departments of the state, the current expenses of state institutions, interest on the public debt, and for public schools, as further defined by rules and regulations issued by the commissioner of finance and management; (8) "Informational budget," the budget of any budget unit not receiving general fund appropriations; (9) "Special appropriations act," an act of the Legislature which authorizes the expenditure of money from public funds for any purpose other than those purposes enumerated in the definition of the General Appropriations Act.