South Dakota § 4-8-21 Reversion of unencumbered special appropriations after four years--Period of availability of encumbered amounts.

South Dakota Statutes

§ 4-8-21 — Reversion of unencumbered special appropriations after four years--Period of availability of encumbered amounts.

South Dakota § 4-8-21

Title 4PUBLIC FISCAL ADMINISTRATION

Ch. 4-7AAUTHORITY FOR STATE EXPENDITURES

This text of South Dakota § 4-8-21 (Reversion of unencumbered special appropriations after four years--Period of availability of encumbered amounts.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 4-8-21 (2026).

Text

At the end of four full fiscal years following the effective date of any special appropriations act, unless such act explicitly states to the contrary, the amount of the appropriation remaining unexpended and which has not been contractually obligated in writing, and approved by the commissioner of finance and management prior to the end of the fiscal year, shall lapse and cease to be available, and revert to the fund from which appropriated. Such encumbered amounts shall be only available for such expenditure for a period of not to exceed two additional fiscal years as determined by the commissioner of finance and management.

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At the end of four full fiscal years following the effective date of any special appropriations act, unless such act explicitly states to the contrary, the amount of the appropriation remaining unexpended and which has not been contractually obligated in writing, and approved by the commissioner of finance and management prior to the end of the fiscal year, shall lapse and cease to be available, and revert to the fund from which appropriated. Such encumbered amounts shall be only available for such expenditure for a period of not to exceed two additional fiscal years as determined by the commissioner of finance and management.