2014 South Dakota Codified Laws
Title 4 - PUBLIC FISCAL ADMINISTRATION
Chapter 08 - Authority for State Expenditures
§ 4-8-19 Reversion of unencumbered appropriations at end of year--Period of availability ofencumbered amounts.

SD Codified L § 4-8-19 (2014) What's This?

4-8-19. Reversion of unencumbered appropriations at end of year--Period of availability of encumbered amounts. All unexpended annual appropriations at the end of the fiscal year covered by the general appropriations act which have 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 shall 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 fiscal years as determined by the commissioner of finance and management.

Source: SL 1963, ch 353, § 12 (1), (2); SL 1964, ch 167, § 1; SL 1967, ch 260, § 1; SL 1979, ch 32, § 1.

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