1 | 1 | | 25.507.26 100th Legislative Session HJR5007 |
---|
2 | 2 | | |
---|
3 | 3 | | |
---|
4 | 4 | | 2025 South Dakota Legislature |
---|
5 | 5 | | House Joint Resolution 5007 |
---|
6 | 6 | | |
---|
7 | 7 | | |
---|
8 | 8 | | |
---|
9 | 9 | | |
---|
10 | 10 | | |
---|
11 | 11 | | |
---|
12 | 12 | | Introduced by: Representative Gosch |
---|
13 | 13 | | |
---|
14 | 14 | | Underscores indicate new language. |
---|
15 | 15 | | Overstrikes indicate deleted language. |
---|
16 | 16 | | A JOINT RESOLUTION, Proposing and submitting to the voters at the next general 1 |
---|
17 | 17 | | election a law transfer the state accounting system from the Bureau of 2 |
---|
18 | 18 | | Finance and Management to the state auditor and amend provisions 3 |
---|
19 | 19 | | pertaining to the Bureau of Finance and Management. 4 |
---|
20 | 20 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 5 |
---|
21 | 21 | | Section 1. That at the next general election held in the state, the following be submitted to 6 |
---|
22 | 22 | | the electors of the state for their approval: 7 |
---|
23 | 23 | | An ACT to transfer the state accounting system from the Bureau of Finance and 8 |
---|
24 | 24 | | Management to the state auditor and amend provisions pertaining to the 9 |
---|
25 | 25 | | Bureau of Finance and Management. 10 |
---|
26 | 26 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 11 |
---|
27 | 27 | | Section 1. That a NEW SECTION be added to chapter 1-9: 12 |
---|
28 | 28 | | For the purposes of this chapter, "state accounting system" means the total 13 |
---|
29 | 29 | | structure of records and procedures that identify, record, classify, summarize, and report 14 |
---|
30 | 30 | | information on payments made, revenues received, and the financial position and results 15 |
---|
31 | 31 | | of operating the funds, accounts, and organizational components of this state. 16 |
---|
32 | 32 | | Section 2. That a NEW SECTION be added to chapter 1-9: 17 |
---|
33 | 33 | | The state auditor shall provide the Bureau of Management and Budget with the 18 |
---|
34 | 34 | | amounts and classifications of moneys received or disbursed pursuant to the operation of 19 |
---|
35 | 35 | | a state agency, as defined in § 1-26-1, upon request by the commissioner of management 20 |
---|
36 | 36 | | and budget. 21 |
---|
37 | 37 | | Section 3. That § 4-4-5 be AMENDED: 22 25.507.26 2 HJR5007 |
---|
38 | 38 | | Underscores indicate new language. |
---|
39 | 39 | | Overstrikes indicate deleted language. |
---|
40 | 40 | | 4-4-5. The commissioner of finance and management state auditor may authorize 1 |
---|
41 | 41 | | and direct the state auditor and state treasurer to account for funds in the state treasury 2 |
---|
42 | 42 | | as separate accounts in lieu of funds, and the. The auditor shall modify the fund structure 3 |
---|
43 | 43 | | may be modified to conform to a uniform the state accounting system. 4 |
---|
44 | 44 | | Section 4. That § 4-4-6 be AMENDED: 5 |
---|
45 | 45 | | 4-4-6. The Bureau of Finance and Management state auditor shall annually 6 |
---|
46 | 46 | | prepare financial statements for the State of South Dakota this state. The financial 7 |
---|
47 | 47 | | statements shall must be prepared in accordance with generally accepted accounting 8 |
---|
48 | 48 | | principles. 9 |
---|
49 | 49 | | Section 5. That § 4-5-30 be AMENDED: 10 |
---|
50 | 50 | | 4-5-30. The state investment officer, utilizing the facilities of the state budgetary 11 |
---|
51 | 51 | | accounting system, as defined in section 1 of this Act, shall pool cash accounts within the 12 |
---|
52 | 52 | | funds enumerated in § 4-5-23. The Appropriations Committee of the Legislature special 13 |
---|
53 | 53 | | legislative committee established in § 4-8A-2, upon recommendations from the 14 |
---|
54 | 54 | | commissioner of finance and management and budget, shall certify those funds which that 15 |
---|
55 | 55 | | are to participate in the interest income of the pooled investments. The state investment 16 |
---|
56 | 56 | | officer shall credit the gain or interest due as a result of investments made pursuant to 17 |
---|
57 | 57 | | § 4-5-29 on a pro rata basis to the participating funds in the same ratio as the average 18 |
---|
58 | 58 | | daily cash balance of each fund bears to the total average cash balance of all funds. 19 |
---|
59 | 59 | | If requested by the state investment officer during each fiscal year, the state 20 |
---|
60 | 60 | | treasurer shall must transfer money from the South Dakota retirement fund, health care 21 |
---|
61 | 61 | | trust fund, education enhancement trust fund, the trust fund derived from the sale of state 22 |
---|
62 | 62 | | cement enterprises, the general fund portion of the pooled income account for the 23 |
---|
63 | 63 | | permanent school and other educational fund provided for in S.D. Const., Art. VIII, and 24 |
---|
64 | 64 | | any other specific fund approved by the Bureau of Finance and Management and Budget, 25 |
---|
65 | 65 | | other than the state pooled fund, to the investment council expense account in an amount 26 |
---|
66 | 66 | | not to exceed the ratio of the average assets in each fund for the previous fiscal year to 27 |
---|
67 | 67 | | the total average assets managed by the investment council, other than the state pooled 28 |
---|
68 | 68 | | fund, for the previous fiscal year multiplied by the difference between the budget of the 29 |
---|
69 | 69 | | investment council for each fiscal year and the total of the current fiscal year beginning 30 |
---|
70 | 70 | | cash balance in the investment council expense account plus two hundredths of a percent 31 |
---|
71 | 71 | | of the prior fiscal year's average assets in the state pooled fund. If requested by the state 32 |
---|
72 | 72 | | investment officer during each fiscal year, the state treasurer shall must transfer money 33 25.507.26 3 HJR5007 |
---|
73 | 73 | | Underscores indicate new language. |
---|
74 | 74 | | Overstrikes indicate deleted language. |
---|
75 | 75 | | from the pooled income account to the investment council expense account in an amount 1 |
---|
76 | 76 | | not to exceed two hundredths of a percent of the prior fiscal year's average assets in the 2 |
---|
77 | 77 | | state pooled fund. The state investment officer may make multiple transfer requests 3 |
---|
78 | 78 | | during the fiscal year, with each request being proportionate among the funds, provided 4 |
---|
79 | 79 | | that the total transfers do not exceed the amounts provided by this section. 5 |
---|
80 | 80 | | Section 6. That § 4-7-1 be AMENDED: 6 |
---|
81 | 81 | | 4-7-1. Terms used in this chapter, unless the context otherwise requires, mean: 7 |
---|
82 | 82 | | (1) "Appropriation," an authorization by the Legislature to a budget unit to expend, 8 |
---|
83 | 83 | | from public funds, a sum of money not in excess of the sum specified, for the 9 |
---|
84 | 84 | | purposes specified in the authorization and under the procedure described in this 10 |
---|
85 | 85 | | chapter; 11 |
---|
86 | 86 | | (2) "Budget," the complete financial plan for the state for the fiscal period as proposed 12 |
---|
87 | 87 | | in the budget report and modified and adopted by appropriation and revenue acts; 13 |
---|
88 | 88 | | (3) "Budgetary system," the total structure of requested expenditure authority and 14 |
---|
89 | 89 | | allotted positions for employees in the general appropriation bill; 15 |
---|
90 | 90 | | (4) "Budget estimate," the statement with accompanying explanations, as provided in 16 |
---|
91 | 91 | | this chapter, in which a budget unit sets forth its financial requirements; 17 |
---|
92 | 92 | | (4)(5) "Budget report," the recommendations of the Governor to the Legislature as to 18 |
---|
93 | 93 | | financial plans and appropriations to be requested, with the accompanying 19 |
---|
94 | 94 | | statements and explanations provided for in this chapter; 20 |
---|
95 | 95 | | (5)(6) "Budget unit," a department, institution, commission, agency, board, examining 21 |
---|
96 | 96 | | board, or other unit of government for which separate appropriations, continuing 22 |
---|
97 | 97 | | appropriations, or other dedications or earmarking of funds are made , or which 23 |
---|
98 | 98 | | otherwise collects fees or funds of any nature under authority of any statute of this 24 |
---|
99 | 99 | | state; 25 |
---|
100 | 100 | | (6)(7) "Classification of expenditures," one of the several definite kinds of expenditures 26 |
---|
101 | 101 | | denoting a class of service or commodities purchased or properties acquired as 27 |
---|
102 | 102 | | specified by the commissioner of finance and management and budget for use in 28 |
---|
103 | 103 | | expenditure accounting, in the making of budget estimates, and in the budget 29 |
---|
104 | 104 | | reports and budgets. Such classification shall The classification must be by 30 |
---|
105 | 105 | | program, function, activity, organizational unit, character and object; 31 |
---|
106 | 106 | | (7)(8) "General Appropriations Act appropriation bill," an act of the Legislature which that 32 |
---|
107 | 107 | | authorizes the expenditure of money from public funds for the ordinary current 33 |
---|
108 | 108 | | expenditures expenses of the executive, legislative, and judicial departments of 34 25.507.26 4 HJR5007 |
---|
109 | 109 | | Underscores indicate new language. |
---|
110 | 110 | | Overstrikes indicate deleted language. |
---|
111 | 111 | | the state, the current expenses of state institutions, interest on the public debt, 1 |
---|
112 | 112 | | and for public common schools, as further defined by rules and regulations issued 2 |
---|
113 | 113 | | by the commissioner of finance and management ; 3 |
---|
114 | 114 | | (8)(9) "Informational budget," the budget of any budget unit not receiving general fund 4 |
---|
115 | 115 | | appropriations; and 5 |
---|
116 | 116 | | (9)(10) "Special appropriations act," an act of the Legislature which that authorizes the 6 |
---|
117 | 117 | | expenditure of money from public funds for any purpose other than those purposes 7 |
---|
118 | 118 | | enumerated in the definition of the General Appropriations Act Appropriation Bill. 8 |
---|
119 | 119 | | Section 7. That § 4-7-3 be AMENDED: 9 |
---|
120 | 120 | | 4-7-3. The Governor, through the Bureau of Finance and Management and Budget, 10 |
---|
121 | 121 | | shall administer the budgetary system and shall supervise every public department, 11 |
---|
122 | 122 | | agency, commission, institution, and other governmental units, as is necessary to secure 12 |
---|
123 | 123 | | a uniform and standard classification of accounts and financial reports that will promote 13 |
---|
124 | 124 | | the efficient and accurate financial information necessary to conduct the fiscal affairs of 14 |
---|
125 | 125 | | state government. 15 |
---|
126 | 126 | | The Governor may inquire into the methods of conducting the affairs of any public 16 |
---|
127 | 127 | | body, and may prescribe and direct the use of standard forms and uniform records of 17 |
---|
128 | 128 | | accounts and standard and uniform financial reports, including, if deemed advisable, an 18 |
---|
129 | 129 | | encumbrance system and an allotment system . 19 |
---|
130 | 130 | | Section 8. That § 4-7-7 be AMENDED: 20 |
---|
131 | 131 | | 4-7-7. The head of each budget unit, not later than October fifteenth of each year, 21 |
---|
132 | 132 | | shall submit, on forms prescribed by the Bureau of Finance and Management and in the 22 |
---|
133 | 133 | | manner deemed appropriate, such explanatory data as required and necessary to 23 |
---|
134 | 134 | | adequately convey the budget requests, to the Bureau of Finance and Management 24 |
---|
135 | 135 | | estimates of the financial requirements of his budget unit for the next fiscal year. The 25 |
---|
136 | 136 | | estimates so submitted shall first receive the approval of the board or commission of each 26 |
---|
137 | 137 | | budget unit for which a board or commission is constituted. Not later than the November 27 |
---|
138 | 138 | | first following such submission, copies of such 28 |
---|
139 | 139 | | Except for a budget unit under the authority of the Legislature, Unified Judicial 29 |
---|
140 | 140 | | System, attorney general, auditor, commissioner of school and public lands, secretary of 30 |
---|
141 | 141 | | state, or treasurer, the head of each budget unit shall, by September first of each year, 31 |
---|
142 | 142 | | submit to the Bureau of Management and Budget, the estimates of the financial 32 |
---|
143 | 143 | | requirements of the budget unit for the next fiscal year and all explanatory data required 33 25.507.26 5 HJR5007 |
---|
144 | 144 | | Underscores indicate new language. |
---|
145 | 145 | | Overstrikes indicate deleted language. |
---|
146 | 146 | | to adequately convey the necessity of the budget request. If a budget unit is administered 1 |
---|
147 | 147 | | by a board or commission, the board or commission must approve the estimates before 2 |
---|
148 | 148 | | the estimates may be submitted to the bureau. 3 |
---|
149 | 149 | | The director of the Legislative Research Council, chief justice of the Supreme Court, 4 |
---|
150 | 150 | | attorney general, auditor, commissioner of school and public lands, secretary of state and 5 |
---|
151 | 151 | | treasurer shall provide to the bureau the proposed budget that the director, chief justice, 6 |
---|
152 | 152 | | attorney general, auditor, commissioner, secretary of state, and treasurer, respectively, 7 |
---|
153 | 153 | | plans to submit to the Joint Committee on Appropriations during the next annual legislative 8 |
---|
154 | 154 | | session. 9 |
---|
155 | 155 | | The bureau shall transmit copies of all explanatory data of the budget requests 10 |
---|
156 | 156 | | shall be transmitted to the Legislative Research Council by the Bureau of Finance and 11 |
---|
157 | 157 | | Management by October first. 12 |
---|
158 | 158 | | Section 9. That § 4-7-7.1 be AMENDED: 13 |
---|
159 | 159 | | 4-7-7.1. All budget units, except for a budget unit under the authority of the 14 |
---|
160 | 160 | | Legislature, Unified Judicial System, attorney general, auditor, commissioner of school 15 |
---|
161 | 161 | | and public lands, secretary of state, or treasurer, shall submit to the Bureau of Finance 16 |
---|
162 | 162 | | and Management and Budget with their budget request a detailed plan of their goals and 17 |
---|
163 | 163 | | program activities. 18 |
---|
164 | 164 | | Section 10. That § 4-7-32 be AMENDED: 19 |
---|
165 | 165 | | 4-7-32. On July first of each fiscal year or at such time that the prior fiscal year 20 |
---|
166 | 166 | | general fund ending unobligated cash balance is determined, the commissioner of the 21 |
---|
167 | 167 | | Bureau of Finance and Management state auditor shall transfer all prior year unobligated 22 |
---|
168 | 168 | | cash up to an amount equal to ten percent of the general fund appropriations from the 23 |
---|
169 | 169 | | general appropriation act bill for the prior fiscal year into the budget reserve fund. In no 24 |
---|
170 | 170 | | event shall may the cash balance in the budget reserve fund be greater than ten percent 25 |
---|
171 | 171 | | of the general fund appropriations from the general appropriation act bill for the prior 26 |
---|
172 | 172 | | fiscal year. 27 |
---|
173 | 173 | | Expenditures out of the budget reserve fund shall may only be by special 28 |
---|
174 | 174 | | appropriation of the Legislature and shall only may redress such only unforeseen 29 |
---|
175 | 175 | | expenditure obligations or such unforeseen revenue shortfalls as may constitute an 30 |
---|
176 | 176 | | emergency pursuant to S.D. Const., Art. III, § 1. 31 |
---|
177 | 177 | | Section 11. That § 4-7-39 be AMENDED: 32 25.507.26 6 HJR5007 |
---|
178 | 178 | | Underscores indicate new language. |
---|
179 | 179 | | Overstrikes indicate deleted language. |
---|
180 | 180 | | 4-7-39. The commissioner of the Bureau of Finance and Management shall transfer 1 |
---|
181 | 181 | | any unobligated cash remaining after the transfer into the budget reserve fund as required 2 |
---|
182 | 182 | | by § 4-7-32 into the general revenue replacement fund if the amount in the general 3 |
---|
183 | 183 | | revenue replacement fund does not exceed fifteen percent of the general fund 4 |
---|
184 | 184 | | appropriations in the General Appropriations Act for the previous fiscal year. 5 |
---|
185 | 185 | | If the amount in the general revenue replacement fund does not exceed fifteen 6 |
---|
186 | 186 | | percent of the general fund appropriations in the general appropriation bill for the previous 7 |
---|
187 | 187 | | fiscal year, the chief financial officer of the state must transfer into the general revenue 8 |
---|
188 | 188 | | replacement fund, any unobligated cash remaining after the transfer made pursuant to § 9 |
---|
189 | 189 | | 4-7-32. 10 |
---|
190 | 190 | | Section 12. That § 4-7-40 be AMENDED: 11 |
---|
191 | 191 | | 4-7-40. The commissioner of the Bureau of Finance and Management state auditor 12 |
---|
192 | 192 | | shall report, upon request, provide a condition statement for any fund in the state 13 |
---|
193 | 193 | | treasury. The commissioner of the Bureau of Finance and Management shall provide 14 |
---|
194 | 194 | | condition statements when requested by a legislative committee or a legislative committee 15 |
---|
195 | 195 | | chair. 16 |
---|
196 | 196 | | Section 13. That § 4-7-41 be AMENDED: 17 |
---|
197 | 197 | | 4-7-41. For the purposes of this chapter, a condition statement is a document that 18 |
---|
198 | 198 | | identifies a fund's beginning balance, receipts, disbursements, and ending balance for 19 |
---|
199 | 199 | | each of the last two concluded fiscal years and that identifies a fund's beginning balance, 20 |
---|
200 | 200 | | projected receipts, projected disbursements, and ending balance for the current fiscal year 21 |
---|
201 | 201 | | and the next fiscal year. The fund's ending balance, for the current fiscal year and the 22 |
---|
202 | 202 | | next fiscal year, shall must represent the ending cash balance of the fund reduced by any 23 |
---|
203 | 203 | | money that is reappropriated to the next fiscal year along with any other commitments to 24 |
---|
204 | 204 | | be funded from the ending cash balance. Condition statement forms, prescribed by the 25 |
---|
205 | 205 | | Bureau of Finance and Management, shall be uniform The state auditor shall prescribe the 26 |
---|
206 | 206 | | form of a condition statement. 27 |
---|
207 | 207 | | Section 14. That § 4-7-45 be AMENDED: 28 |
---|
208 | 208 | | 4-7-45. There is hereby established within the state treasury the general revenue 29 |
---|
209 | 209 | | replacement fund. The state treasurer shall transfer any funds remaining in the property 30 |
---|
210 | 210 | | tax reduction fund as of June 30, 2015, to the general revenue replacement fund. In fiscal 31 25.507.26 7 HJR5007 |
---|
211 | 211 | | Underscores indicate new language. |
---|
212 | 212 | | Overstrikes indicate deleted language. |
---|
213 | 213 | | year 2016 and each year thereafter, the commissioner of finance and management and 1 |
---|
214 | 214 | | budget may instruct the state auditor to transfer moneys available from the general 2 |
---|
215 | 215 | | revenue replacement fund to the general fund that are necessary to balance the annual 3 |
---|
216 | 216 | | budget due to an unforeseen revenue shortfall. 4 |
---|
217 | 217 | | Section 15. That § 4-8A-5 be AMENDED: 5 |
---|
218 | 218 | | 4-8A-5. The state auditor shall classify and code the appropriation amounts 6 |
---|
219 | 219 | | authorized as a result of the general appropriation act shall be classified and coded for 7 |
---|
220 | 220 | | budgetary accounting purposes in accordance with the provisions of chapter 4-7 8 |
---|
221 | 221 | | appropriation bill for the purposes of the state accounting system, as defined in section 1 9 |
---|
222 | 222 | | of this Act. 10 |
---|
223 | 223 | | The commissioner of management and budget shall classify and code the 11 |
---|
224 | 224 | | appropriation amounts authorized as a result of the general appropriation bill for the 12 |
---|
225 | 225 | | purposes of the budgetary system, as defined in § 4-7-1. 13 |
---|
226 | 226 | | Section 16. That § 4-8B-10 be AMENDED: 14 |
---|
227 | 227 | | 4-8B-10. Notwithstanding § 4-8-17, moneys and grants received from the United 15 |
---|
228 | 228 | | States or other grants or gifts of other funds moneys in excess of the amounts 16 |
---|
229 | 229 | | appropriated in the general appropriations act, shall appropriation bill, may not be deemed 17 |
---|
230 | 230 | | appropriated until after review by the special committee created by chapter 4-8A and then 18 |
---|
231 | 231 | | only with an affirmative vote on acceptance of such funds the moneys by a majority of 19 |
---|
232 | 232 | | the full membership of the special committee. Subsequent to an affirmative action on the 20 |
---|
233 | 233 | | part of the special committee, the Bureau of Finance and Management shall Management 21 |
---|
234 | 234 | | and Budget must make the appropriate changes in the budgetary system, as defined in § 22 |
---|
235 | 235 | | 4-7-1, and the state auditor must make the appropriate changes in the budgetary state 23 |
---|
236 | 236 | | accounting system, as defined in section 1 of this Act. 24 |
---|
237 | 237 | | The two houses of the Legislature may establish rules for the interpretation of this 25 |
---|
238 | 238 | | section through adoption of joint rules. 26 |
---|
239 | 239 | | Section 17. That § 4-9-17 be AMENDED: 27 |
---|
240 | 240 | | 4-9-17. If a fund other than the general fund becomes nonexistent or is 28 |
---|
241 | 241 | | transferred to another fund by an act of the Legislature or by directive of any state 29 |
---|
242 | 242 | | department or institution, the commissioner of finance and management shall state 30 |
---|
243 | 243 | | auditor must retain sufficient money within the fund to pay all outstanding liabilities and 31 25.507.26 8 HJR5007 |
---|
244 | 244 | | Underscores indicate new language. |
---|
245 | 245 | | Overstrikes indicate deleted language. |
---|
246 | 246 | | all outstanding warrants drawn against the fund until the warrants expire one hundred 1 |
---|
247 | 247 | | eighty days after their issuance. The commissioner of finance and management state 2 |
---|
248 | 248 | | auditor shall transfer any balance remaining in the nonexistent or transferred fund after 3 |
---|
249 | 249 | | the expiration period to the fund if to which the original fund was previously transferred, 4 |
---|
250 | 250 | | or to the general fund if no other fund was designated. 5 |
---|
251 | 251 | | Section 18. That § 4-10-3 be AMENDED: 6 |
---|
252 | 252 | | 4-10-3. The state budgetary auditor shall administer the state accounting system, 7 |
---|
253 | 253 | | as defined in section 1 of this Act, and shall keep an accurate account for revenues 8 |
---|
254 | 254 | | received and payments made from the state treasury for the state treasurer and state 9 |
---|
255 | 255 | | auditor. 10 |
---|
256 | 256 | | The auditor shall prescribe and direct the use of standard forms, uniform records 11 |
---|
257 | 257 | | of accounts, and standard and uniform financial reports, including an encumbrance system 12 |
---|
258 | 258 | | and an allotment system. 13 |
---|
259 | 259 | | Section 19. That § 4-10-4 be AMENDED: 14 |
---|
260 | 260 | | 4-10-4. At the beginning of each month, the Bureau of Finance and Management 15 |
---|
261 | 261 | | state auditor shall reconcile the state accounting system balances with the state 16 |
---|
262 | 262 | | treasurer's state bank account records. The state auditor shall submit a copy of the 17 |
---|
263 | 263 | | reconciliation to the state treasurer will receive a copy of the reconciliation as soon as it 18 |
---|
264 | 264 | | the reconciliation is completed. 19 |
---|
265 | 265 | | Section 20. That § 4-10-6 be AMENDED: 20 |
---|
266 | 266 | | 4-10-6. The state auditor shall be provided in a timely manner, with a copy of all 21 |
---|
267 | 267 | | budgetary accounting reports from the Bureau of Finance and Management that he 22 |
---|
268 | 268 | | considers necessary to carry out the financial functions of his office. The state auditor shall 23 |
---|
269 | 269 | | review the budgetary state accounting system and may make recommendations for 24 |
---|
270 | 270 | | changes in the system to the Governor Legislature. 25 |
---|
271 | 271 | | Section 21. That § 4-10-7 be AMENDED: 26 |
---|
272 | 272 | | 4-10-7. The state auditor shall also keep records of all such public accounts and 27 |
---|
273 | 273 | | other documents as have been or may be by law made returnable to his the auditor's 28 |
---|
274 | 274 | | office, and other vouchers relative to the business of his the auditor's office. 29 25.507.26 9 HJR5007 |
---|
275 | 275 | | Underscores indicate new language. |
---|
276 | 276 | | Overstrikes indicate deleted language. |
---|
277 | 277 | | Section 22. That § 5-27-5 be AMENDED: 1 |
---|
278 | 278 | | 5-27-5. In fiscal year 2019, the Bureau of Finance and Management shall transfer 2 |
---|
279 | 279 | | each month fourteen and one-half percent of the monthly state capital construction fund 3 |
---|
280 | 280 | | revenues from the state capital construction fund to the state highway fund. In fiscal year 4 |
---|
281 | 281 | | 2020, the Bureau of Finance and Management shall transfer each month twenty -three 5 |
---|
282 | 282 | | percent of the monthly state capital construction fund revenues from the state capital 6 |
---|
283 | 283 | | construction fund to the state highway fund. In fiscal year 2021, the Bureau of Finance 7 |
---|
284 | 284 | | and Management shall transfer each month twenty -nine percent of the monthly state 8 |
---|
285 | 285 | | capital construction fund revenues from the state capital construction fund to the state 9 |
---|
286 | 286 | | highway fund. In fiscal year 2022, the Bureau of Finance and Management shall transfer 10 |
---|
287 | 287 | | each month thirty-four percent of the monthly state capital construction fund revenues 11 |
---|
288 | 288 | | from the state capital construction fund to the state highway fund. Beginning in fiscal year 12 |
---|
289 | 289 | | 2023 and each year thereafter, the Bureau of Finance and Management The state auditor 13 |
---|
290 | 290 | | shall transfer each month thirty-six percent of the monthly state capital construction fund 14 |
---|
291 | 291 | | revenues from the state capital construction fund to the state highway fund. 15 |
---|
292 | 292 | | Section 23. That § 5-27-6 be AMENDED: 16 |
---|
293 | 293 | | 5-27-6. During fiscal year 2019, the Bureau of Finance and Management shall 17 |
---|
294 | 294 | | transfer each month sixty-four percent of the monthly state capital construction fund 18 |
---|
295 | 295 | | revenues from the state capital construction fund to the water and environment fund. In 19 |
---|
296 | 296 | | fiscal year 2020, the Bureau of Finance and Management shall transfer each month sixty-20 |
---|
297 | 297 | | two percent of the monthly state capital construction fund revenues from the state capital 21 |
---|
298 | 298 | | construction fund to the water and environment fund. In fiscal year 2021, the Bureau of 22 |
---|
299 | 299 | | Finance and Management shall transfer each month sixty-one percent of the monthly state 23 |
---|
300 | 300 | | capital construction fund revenues from the state capital construction fund to the water 24 |
---|
301 | 301 | | and environment fund. In fiscal year 2022, the Bureau of Finance and Management shall 25 |
---|
302 | 302 | | transfer each month sixty-one percent of the monthly state capital construction fund 26 |
---|
303 | 303 | | revenues from the state capital construction fund to the water and environment fund. 27 |
---|
304 | 304 | | Beginning in fiscal year 2023 and each year thereafter, the Bureau of Finance and 28 |
---|
305 | 305 | | Management The state auditor shall transfer each month sixty-four percent of the monthly 29 |
---|
306 | 306 | | state capital construction fund revenues from the state capital construction fund to the 30 |
---|
307 | 307 | | water and environment fund. 31 |
---|
308 | 308 | | Section 24. That § 10-12-3 be AMENDED: 32 25.507.26 10 HJR5007 |
---|
309 | 309 | | Underscores indicate new language. |
---|
310 | 310 | | Overstrikes indicate deleted language. |
---|
311 | 311 | | 10-12-3. The board of equalization, in determining the rate of tax to be levied 1 |
---|
312 | 312 | | against the taxable property in the state, shall ascertain the amount in dollars necessary 2 |
---|
313 | 313 | | to meet: 3 |
---|
314 | 314 | | (1) Meet the estimated ordinary expenses of the state for each year; the amount in 4 |
---|
315 | 315 | | dollars necessary to pay 5 |
---|
316 | 316 | | (2) Pay the deficiency of the preceding years and the amount in dollars necessary to 6 |
---|
317 | 317 | | pay; and 7 |
---|
318 | 318 | | (3) Pay the annual interest and to provide a debt service fund for the payment of the 8 |
---|
319 | 319 | | public debt of the state. 9 |
---|
320 | 320 | | When these amounts have been ascertained, the board shall require the 10 |
---|
321 | 321 | | commissioner of finance and management state auditor to certify to such the board of 11 |
---|
322 | 322 | | equalization, the amounts available in the general fund of the state and the probable 12 |
---|
323 | 323 | | amounts to become available during the year, from whatever source other than the 13 |
---|
324 | 324 | | general property tax. The board of equalization shall then shall deduct from the amount 14 |
---|
325 | 325 | | ascertained to be necessary to meet the requirements of the state for the purposes 15 |
---|
326 | 326 | | hereinbefore enumerated, the amounts so certified to it by the commissioner of finance 16 |
---|
327 | 327 | | and management auditor and as ascertained and determined by such the board as being 17 |
---|
328 | 328 | | or to become available in the general fund, and shall then levy a tax against the taxable 18 |
---|
329 | 329 | | property in the state sufficient only to provide the revenues necessary to equal the balance 19 |
---|
330 | 330 | | of the sum ascertained to be necessary to meet the requirements of the state for the 20 |
---|
331 | 331 | | purposes hereinbefore enumerated. 21 |
---|
332 | 332 | | Section 25. That § 28-1-67 be AMENDED: 22 |
---|
333 | 333 | | 28-1-67. The state treasurer, on behalf of the Department of Social Services, with 23 |
---|
334 | 334 | | the approval of the Bureau of Finance and Management state auditor, shall establish an 24 |
---|
335 | 335 | | account or system of accounts in the state treasury for the receipt and disbursement of 25 |
---|
336 | 336 | | child support enforcement collections. 26 |
---|
337 | 337 | | The department shall pay all moneys due to the federal government, county, or 27 |
---|
338 | 338 | | other local governmental units of South Dakota this state, or other state and local 28 |
---|
339 | 339 | | governmental units as well as all moneys due to private persons who are not recipients of 29 |
---|
340 | 340 | | aid under the South Dakota Title IV-a plan, and all other collections shall must be remitted 30 |
---|
341 | 341 | | to the general fund on a quarterly basis, with each remittance to be due thirty days after 31 |
---|
342 | 342 | | the end of each fiscal quarter. 32 25.507.26 11 HJR5007 |
---|
343 | 343 | | Underscores indicate new language. |
---|
344 | 344 | | Overstrikes indicate deleted language. |
---|
345 | 345 | | Section 26. Pursuant to § 2-16-9, code counsel of the Legislative Research Council shall 1 |
---|
346 | 346 | | transfer chapter 4-10 as follows: § 4-10-1 to § 1-10-1.1; § 4-10-2 to § 1-10-2.1; § 4-10-3 2 |
---|
347 | 347 | | to § 1-9-5; § 4-10-4 to § 1-9-6; § 4-10-5 to § 1-9-7; § 4-10-6 to § 1-9-8; § 4-10-7 to § 1-3 |
---|
348 | 348 | | 9-9; § 4-10-8 to § 1-9-11; § 4-10-9 to § 1-9-12; § 4-10-10 to § 1-9-13; and § 4-10-11 to § 4 |
---|
349 | 349 | | 1-9-14. 5 |
---|
350 | 350 | | Pursuant to § 2-16-9, the Code Commission and code counsel of the Legislative Research 6 |
---|
351 | 351 | | Council shall correct and integrate all cross references from chapter 4-10 that have been 7 |
---|
352 | 352 | | transferred pursuant to this Act. 8 |
---|
353 | 353 | | Section 27. Pursuant to § 2-16-9, the Code Commission and code counsel of the Legislative 9 |
---|
354 | 354 | | Research Council are instructed to amend the following sections by striking "Bureau of Finance 10 |
---|
355 | 355 | | and Management" and inserting "Bureau of Management and Budget" and by striking 11 |
---|
356 | 356 | | "commissioner of the Bureau of Finance and Management" and inserting "commissioner of 12 |
---|
357 | 357 | | the Bureau of Management and Budget": 13 |
---|
358 | 358 | | Title 1: 14 |
---|
359 | 359 | | 1-16A-3.1; 1-16A-97; 1-16B-33; 1-25-1.3; 1-25-1.4; 1-26-4; 1-26-4.2; 1-27-45; 1-33-15 |
---|
360 | 360 | | 3; 1-33-7; 1-56-2; 1-56-5 16 |
---|
361 | 361 | | 17 |
---|
362 | 362 | | Title 3: 18 |
---|
363 | 363 | | 3-6D-4; 3-8-6; 3-8-6.2; 3-9-1; 3-9-2; 3-9-18; 3-9-19; 3-10-8; 3-12C-101 19 |
---|
364 | 364 | | 20 |
---|
365 | 365 | | Title 4: 21 |
---|
366 | 366 | | 4-1-1; 4-3-28; 4-5-22; 4-5-30; 4-7-2; 4-7-4; 4-7-5; 4-7-6; 4-7-8; 4-7-9; 4-7-10; 4-7-22 |
---|
367 | 367 | | 12; 4-7-15; 4-7-16; 4-7-17; 4-7-18; 4-7-19; 4-7-20; 4-7-25; 4-7-25.1; 4-7-26; 4-7-48; 23 |
---|
368 | 368 | | 4-7-49; 4-7-50; 4-7-51; 4-7-52; 4-8-19; 4-8-20; 4-8-21; 4-8-22; 4-8-25; 4-8-28; 4-8A-24 |
---|
369 | 369 | | 7; 4-8A-8; 4-8A-9; 4-8A-11; 4-8A-16; 4-8B-10; 4-9-2 25 |
---|
370 | 370 | | 26 |
---|
371 | 371 | | Title 5: 27 |
---|
372 | 372 | | 5-2-19; 5-12-1.1; 5-12-47.2; 5-27-4 28 |
---|
373 | 373 | | 29 |
---|
374 | 374 | | Title 11: 30 |
---|
375 | 375 | | 11-11-38; 11-11-76 31 |
---|
376 | 376 | | 32 |
---|
377 | 377 | | Title 13: 33 25.507.26 12 HJR5007 |
---|
378 | 378 | | Underscores indicate new language. |
---|
379 | 379 | | Overstrikes indicate deleted language. |
---|
380 | 380 | | 13-51-8.1; 13-51-8.2; 13-53-17 1 |
---|
381 | 381 | | 2 |
---|
382 | 382 | | Title 23A: 3 |
---|
383 | 383 | | 23A-51-13 4 |
---|
384 | 384 | | 5 |
---|
385 | 385 | | Title 26 6 |
---|
386 | 386 | | 26-13-6 7 |
---|
387 | 387 | | 8 |
---|
388 | 388 | | Title 34: 9 |
---|
389 | 389 | | 34-53-15 10 |
---|
390 | 390 | | 11 |
---|
391 | 391 | | Title 37: 12 |
---|
392 | 392 | | 37-2-24 13 |
---|
393 | 393 | | 14 |
---|
394 | 394 | | Title 49: 15 |
---|
395 | 395 | | 49-16B-4 16 |
---|
396 | 396 | | Section 28. Pursuant to § 2-16-9, the Code Commission and code counsel of the Legislative 17 |
---|
397 | 397 | | Research Council shall make the name and title changes necessary to correlate and integrate 18 |
---|
398 | 398 | | the organizational changes made by this Act into the South Dakota Codified Laws. 19 |
---|
399 | 399 | | Section 29. Sections 1 through 28, inclusive, of this Act are effective beginning January 1, 20 |
---|
400 | 400 | | 2025. 21 |
---|
401 | 401 | | 22 |
---|
402 | 402 | | Beginning on July 1, 2025, the state auditor and the Bureau of Finance and Management shall 23 |
---|
403 | 403 | | make all preparations necessary for the implementation of the provisions of this Act. 24 |
---|