Changes to Existing Law

26.536.27 26.536.28 101st Legislative Session 73 2026 South Dakota Legislature Senate Bill 73 SENATE APPROPRIATIONS ENGROSSED Introduced by: The Chair of the Senate Committee on Appropriations at the request of the Bureau of Finance and Management Underscores indicate new language. Overstrikes indicate deleted language. An Act to revise provisions relating to state financial practices. 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1. That § 1-24A-1 be AMENDED: 3 1-24A-1. A Each agency shall file with or make available electronically to the state 4 auditor a copy of all any consulting contracts contract entered into by a the state agency 5 with a nongovernmental party shall be filed by the agency with the state auditor within 6 five days after such the contract is entered into and finally approved and finalized by the 7 contracting parties. 8 Section 2. That § 1-24A-3 be AMENDED: 9 1-24A-3. The term For purposes of this chapter, "consulting contract," as used in 10 § 1-24A-1," means a written contract or written agreement for consulting services to the 11 state paid out of contractual services accounts, as defined by the state accounting manual, 12 in effect as of January 1, 1980 specified by the commissioner of finance and management 13 pursuant to subdivision 4-7-1(6). 14 Section 3. That § 1-27-13 be AMENDED: 15 1-27-13. The head of each agency shall submit to the commissioner of human 16 resources and administration, in accordance with the procedures, rules, and standards, 17 and procedures established by the commission, schedules proposing the length of time 18 each state record series warrants retention for administrative, legal, or fiscal, or legal 19 purposes, after it has been received by the agency. However, original, provided that 20 original claims, invoices, and vouchers submitted to the state auditor for payment shall 21 must be retained for at least seven years. 22 26.536.27 26.536.28 2 73 Underscores indicate new language. Overstrikes indicate deleted language. Section 4. That § 1-27-45 be AMENDED: 1 1-27-45. The state shall maintain a searchable internet website for the posting 2 and access of accessing the public records and financial information of the state, 3 municipalities, counties, school districts, and other political subdivisions. The content and 4 operation of the website shall must be administered jointly by the Bureau of Human 5 Resources and Administration, Bureau of Finance and Management, and Bureau of 6 Information and Telecommunications. 7 Section 5. That § 1-27-46 be AMENDED: 8 1-27-46. The state shall display on the searchable internet website, created 9 pursuant to § 1-27-45, copies of each written contract for: 10 (1) For supplies, services, or professional services of ten thousand dollars or more, 11 each written contract filed; 12 (2) Filed with the state auditor pursuant to § 1-24A-1, and each written contract filed; 13 and 14 (3) Filed with the attorney general pursuant to § 1-11-15. 15 Each contract shall must be displayed electronically not less than at least within sixty days 16 after following commencement of the contract term and for not less than at least the 17 retention 17 period prescribed by § 1-27-4.1. 18 For purposes of this section, a written contract does not include any purchase order 19 issued against formal statewide contracts available for the use of all state agencies. 20 Section 6. That § 3-9-1 be AMENDED: 21 3-9-1. In lieu of actual transportation expenses and except as provided in § 3-9-22 1.1, the State Board of Finance may fix the maximum mileage reimbursement rate for 23 using a privately owned motor vehicle on state business. Except as otherwise provided in 24 this section and § 3-9-1.1, the maximum mileage reimbursement rate for using a privately 25 owned motor vehicle on state business is fifty-one cents per mile or the standard mileage 26 rate for business authorized by the United States Internal Revenue Service as of October 27 first each year, whichever is greater. greater rounded up to the nearest penny. However, if no If 28 there is not a state vehicle is 28 equipped for the transportation of a person an individual 29 with special needs, the maximum 29 mileage reimbursement rate for using a privately owned 30 motor vehicle is based on the 30 type of vehicle. is: 31 26.536.27 26.536.28 3 73 Underscores indicate new language. Overstrikes indicate deleted language. (1) If a privately owned passenger or cargo van, pickup truck, or sport utility vehicle 1 is used to transport an individual with special needs for state business, the mileage 2 reimbursement rate is sixty-eight cents per mile or one-hundred-and-thirty 3 percent, rounded up to the nearest penny, of the standard mileage rate for 4 business authorized by the United States Internal Revenue Service as of October 5 first each year, whichever is greater.; or 6 (2) If any other vehicle is used to transport an individual with special needs for state 7 business, the mileage reimbursement rate is fifty-one cents per mile or the 8 standard mileage rate for business authorized by the United States Internal 9 Revenue Service as of October first each year, whichever is greater. greater rounded up to 10 the nearest penny. For the 10 purposes of this section, the term "individual with 11 special needs" means a person 11 with a disability that makes the person unable to 12 operate an unmodified motor 12 vehicle but allows the person to operate a personal 13 motor vehicle modified to 13 accommodate the disability. 14 The mileage reimbursement rate covers all expenses incidental to the operation of 15 a motor vehicle. 16 The Bureau of Finance and Management shall publish in writing the mileage 17 reimbursement rate to be effective as of October first each year. The state auditor shall 18 issue warrants for using a privately owned motor vehicle on state business at the rate 19 specified upon the sworn statement of the party using the vehicle. 20 For purposes of this section, "individual with special needs" means an individual 21 with a disability that makes the individual unable to operate an unmodified motor vehicle 22 but allows the individual to operate a personal motor vehicle modified to accommodate 23 the disability. 24 Section 7. That § 3-9-1.1 be AMENDED: 25 3-9-1.1. If an Office of Fleet and Travel Management or a Department of 26 Transportation pool motor vehicle is available within ten miles of a person's an individual's 27 place of residence or headquarters station, but the person individual uses a privately 28 owned vehicle instead for state business, the mileage reimbursement rate is forty-five 29 percent of the standard mileage rate for business authorized by the United States Internal 30 Revenue Service as of October first each year, rounded up to the nearest penny. 31 The Office of Fleet and Travel Management must approve mileage reimbursement 32 paid at the rate set pursuant to § 3-9-1 if there are Office of Fleet and Travel Management 33 26.536.27 26.536.28 4 73 Underscores indicate new language. Overstrikes indicate deleted language. or Department of Transportation pool motor vehicles available within ten miles of a 1 person’s the individual's place of residence or headquarters station. 2 This section does not apply to elected officers, departmental secretaries, and chairs 3 of state boards and commissions. 4 Section 8. That § 3-9-6 be AMENDED: 5 3-9-6. The Governor may delegate to each responsible officer of any other agency, 6 department, agency, or institution the authority to grant written consent for official travel 7 outside this state. The Governor may establish general guidelines for travel outside the 8 state as the Governor deems appropriate. For each outside-the-state expenditure, there 9 must be a record signed with either an original handwritten signature or electronically authorized an electronic 10 signature attached using a security procedure capable of verifying the act of the person 11 signing the record by the appropriate responsible officer 10 authorizing the same. State 12 agencies are permitted to follow federal regulations for 11 payment of travel and other 13 allowances to state employees, dependents of state 12 employees, or to foreign nationals 14 where, if the travel and other allowances are funded 13 entirely by federal or private grants 15 in support of international programs. 14 16 Section 9. That § 3-9-8 be AMENDED: 15 17 3-9-8. No warrant shall be issued by the The state auditor may not issue a warrant 16 18 for the payment of any expense or expenses paid out by any department officer or 17 19 employee of the state, until such the department officer or employee shall have has 18 20 presented to the state auditor an itemized statement invoice and account of such the 21 expenses, 19 the authenticity of which must be duly verified under oath as to the authenticity 22 of such 20 expenses. Such claims shall. The claims or vouchers must be filed in, or made 23 available electronically 21 to, the Office of the State Auditor, together with receipt or all 24 receipts from the person or 22 persons the person to whom such the payments shall have 25 been were made; provided, 23 however, that receipts shall be, provided that a receipt is 26 required only upon a rule passed 24 by the state auditor pursuant to chapter 1-26. 25 27 Section 10. That § 4-9-2 be AMENDED: 26 28 4-9-2. All accounts and, claims against the state, which shall be, and vouchers 27 29 that are by law directed to be paid out of the state treasury thereof, shall must be 28 30 presented to, and examined and adjusted by, the state auditor, who shall examine and 29 31 26.536.28 5 73 Underscores indicate new language. Overstrikes indicate deleted language. adjust the same; provided, however, that the Bureau of Finance and Management shall 30 1 have has authority to establish promulgate rules and regulations, pursuant to chapter 1-31 26.536.27 5 73 Underscores indicate new language. Overstrikes indicate deleted language. 1-2 26, under which the State Board of Regents may provide for the processing of payrolls on 1 3 a local an institutional basis, and budgeted. Budgeted funds may be transferred on a 2 4 monthly basis for this purpose. 3 For purposes of this section, "claim" or "voucher" means an original request for 4 disbursement of state funds or an electronic copy of the request. 5 Section 11. That § 4-9-4 be AMENDED: 6 4-9-4. Wherever any law of this state requires a claim or account against the state, 7 or any political subdivision thereof of the state, including municipalities and school 8 districts, to be verified or sworn to before an officer authorized to administer oaths, prior 9 to presentation or payment, it shall be a is sufficient compliance with such the law if the 10 claimant, or authorized officer or agent thereof of the claimant, in lieu of verification before 11 a notary public shall sign a statement printed or written thereon in the form following, 12 signs with either an original handwritten signature or electronically acknowledges an electronic signature attached 13 using a security procedure capable of verifying the act of the person signing the record 14 acknowledging the following statement: "I declare and affirm under 13 the penalties of 15 perjury that this claim has been examined by me, and to the best of my 14 knowledge and 16 belief, is in all things true and correct." 15 17 Any person who shall sign individual who signs with either an original handwritten 18 signature or electronically acknowledges an electronic signature attached using a 16 security procedure capable of 19 verifying the act of the person signing the record acknowledging a claim or account bearing 20 the statement the written or printed thereon as provided for in 17 statement pursuant to this 21 section, knowing the same to be statement is false or untrue, 18 in whole or in part, shall be 22 is guilty of perjury. 19 23 Section 12. That § 4-9-8 be AMENDED: 20 24 4-9-8. The state auditor shall issue warrants that: 21 25 (1) Are payable at the state treasury which shall be; 22 26 (2) Are numbered consecutively and each shall specify; 23 27 (3) Specify the date of the issue, and; and 24 28 (4) State the name of the person to whom the warrant is payable. 25 29 The number, date of issue, and the name of the person to whom payable, payee 26 30 name of each warrant, shall must be entered upon a record and shall be carefully 27 31 preserved by the auditor in his office. 28 32 26.536.28 6 73 Underscores indicate new language. Overstrikes indicate deleted language. Section 13. That § 4-10-4 be AMENDED: 29 1 4-10-4. At the beginning of each month, the Bureau of Finance and Management 30 2 shall reconcile: 31 26.536.27 6 73 Underscores indicate new language. Overstrikes indicate deleted language. 3 (1) Reconcile the state accounting system balances with the state treasurer's state 1 4 bank account records. The state treasurer will receive a copy of; and 2 5 (2) Provide the state treasurer electronic access to the reconciliation as soon as it is 3 6 completed. 4 7 Section 14. That § 4-10-6 be AMENDED: 5 8 4-10-6. The Bureau of Finance and Management shall provide to the state auditor 6 9 shall be provided, in a timely manner, with a copy of upon request, electronic access to 7 10 all budgetary accounting reports from the Bureau of Finance and Management that he that 8 11 the state auditor considers necessary to carry out the financial functions of his the 9 12 auditor's office. The state auditor shall review the budgetary accounting system and may 10 13 make recommendations for changes in the system to the Governor. 11 14 Section 15. That § 4-10-7 be AMENDED: 12 15 4-10-7. The state auditor shall also keep records maintain physical or electronic 13 16 access to: 14 17 (1) Records of all such public accounts and other documents as have been or may be 15 18 that are by law made returnable to his the auditor's office, and other; and 16 19 (2) Any other vouchers relative to the business of his the office. 17 20 Section 16. That § 4-10-8 be AMENDED: 18 21 4-10-8. Warrants which have been microfilmed may be destroyed by the state 19 22 auditor in his discretion Except as otherwise provided in this section, the state auditor has 20 23 discretion to destroy, without further approval or authorization from the records 21 24 destruction board, any: 22 25 (1) Warrant that has been microfilmed, as soon as the microfilm copy has been is 23 26 verified to be an as: 24 27 (a) An accurate and complete copy of the original, clearly; 25 28 (b) Clearly legible with viewing instruments and capable; and 26 29 (c) Capable of being enlarged to produce either a positive or negative copy of 27 30 the approximate size of the original. He may also destroy all microfilm; 28 31 26.536.28 7 73 Underscores indicate new language. Overstrikes indicate deleted language. (2) Microfilm or electronic copies that are at least fifteen years old which and have 29 1 been audited by the auditor-general without further approval or authorization from 30 2 the records destruction board. Certified copies of such microfilmed records are 31 26.536.27 7 73 Underscores indicate new language. Overstrikes indicate deleted language. 3 official records of the state auditor for all purposes, and may be used as evidence 1 4 in all courts and administrative agencies. Vouchers, and supporting receipts which 2 5 have; and 3 6 (3) Voucher, together with any supporting receipts, that is at least seven years old and 4 7 has been audited by the auditor-general may be destroyed by the state auditor 5 8 after four years in his discretion without further approval or authorization from the 6 9 records destruction board. 7 10 A certified copy of a microfilmed or electronic record is an official record of the 11 state auditor for 8 any purpose and may be used as evidence in any administrative agency 12 or court. 9 13 Nothing in this section affects the provisions of §§ 4-9-19 and 4-9-20. 10 14 Section 17. That § 5-18D-4 be AMENDED: 11 15 5-18D-4. For any state contract, any An electronic sealed bid or proposal for a 12 16 state contract may only be submitted only through an electronic procurement system 13 17 authorized for use by the Bureau of Human Resources and Administration Finance and 14 18 Management. 15 19

26.536.28 26.536.29 101st Legislative Session 73 2026 South Dakota Legislature Senate Bill 73 SENATE APPROPRIATIONS ENGROSSED Introduced by: The Chair of the Senate Committee on Appropriations at the request of the Bureau of Finance and Management Underscores indicate new language. Overstrikes indicate deleted language. ENROLLED AN ACT ENTITLED An Act to revise provisions relating to state financial practices. 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1. That § 1-24A-1 be AMENDED: 3 1-24A-1. A Each agency shall file with or make available electronically to the state 4 auditor a copy of all any consulting contracts contract entered into by a the state agency 5 with a nongovernmental party shall be filed by the agency with the state auditor within 6 five days after such the contract is entered into and finally approved and finalized by the 7 contracting parties. 8 Section 2. That § 1-24A-3 be AMENDED: 9 1-24A-3. The term For purposes of this chapter, "consulting contract," as used in 10 § 1-24A-1," contract" means a written contract or written agreement for consulting services to the 11 state paid out of contractual services accounts, as defined by the state accounting manual, 12 in effect as of January 1, 1980 specified by the commissioner of finance and management 13 pursuant to subdivision 4-7-1(6). 14 Section 3. That § 1-27-13 be AMENDED: 15 1-27-13. The head of each agency shall submit to the commissioner of human 16 resources and administration, in accordance with the procedures, rules, and standards, 17 and procedures standards established by the commission, schedules proposing the length of time 18 each state record series warrants retention for administrative, legal, or fiscal, or legal 19 purposes, after it has been received by the agency. However, original, agency, provided that 20 original claims, invoices, and vouchers submitted to the state auditor for payment shall 21 must be retained for at least seven years. 22 26.536.28 2 73 Underscores indicate new language. Overstrikes indicate deleted language. Section 4. That § 1-27-45 be AMENDED: 1 1-27-45. The state shall maintain a searchable internet website for the posting 2 and access of accessing the public records and financial information of the state, 3 municipalities, counties, school districts, and other political subdivisions. state. The content and 4 26.536.29 2 73 SB73 ENROLLED operation of the website shall must be administered jointly by the Bureau of Human 5 Resources and Administration, Bureau of Finance and Management, and Bureau of 6 Information and Telecommunications. 7 Section 5. That § 1-27-46 be AMENDED: 8 1-27-46. The state shall display on the searchable internet website, created 9 pursuant to § 1-27-45, copies of each written contract for: 10 contract: (1) For supplies, services, or professional services of ten thousand dollars or more, 11 each written contract filed; 12 more; (2) Filed with the state auditor pursuant to § 1-24A-1, 1-24A-1; and each written contract filed; 13 and 14 (3) Filed with the attorney general pursuant to § 1-11-15. 15 Each contract shall must be displayed electronically not less than within sixty days 16 after following commencement of the contract term and for not less than at least the 17 retention period prescribed by § 1-27-4.1. 18 For purposes of this section, a written contract does not include any purchase order 19 issued against formal statewide contracts available for the use of all state agencies. 20 Section 6. That § 3-9-1 be AMENDED: 21 3-9-1. In lieu of actual transportation expenses and except as provided in § 3-9-22 1.1, expenses, the State Board of Finance may fix the maximum mileage reimbursement rate for 23 using a privately owned motor vehicle on state business. Except as otherwise provided in 24 this section and § 3-9-1.1, the maximum mileage reimbursement rate for using a privately 25 owned motor vehicle on state business is fifty-one cents per mile or the standard mileage 26 rate for business authorized by the United States Internal Revenue Service as of October 27 first each year, whichever is greater rounded up to the nearest penny. However, if no If 28 there is not a state vehicle is equipped for the transportation of a person an individual 29 with special needs, the maximum mileage reimbursement rate for using a privately owned 30 motor vehicle is based on the type of vehicle. is: 31 26.536.28 3 73 Underscores indicate new language. Overstrikes indicate deleted language. (1) If a privately owned passenger or cargo van, pickup truck, or sport utility vehicle 1 is used to transport an individual with special needs for state business, the mileage 2 reimbursement rate is sixty-eight cents per mile or one-hundred-and-thirty 3 percent, rounded up to the nearest penny, of the standard mileage rate for 4 business authorized by the United States Internal Revenue Service as of October 5 first each year, whichever is greater.; greater; or 6 (2) If any other vehicle is used to transport an individual with special needs for state 7 business, the mileage reimbursement rate is fifty-one cents per mile or the 8 standard mileage rate for business authorized by the United States Internal 9 Revenue Service as of October first each year, whichever is greater rounded up to 10 the nearest penny. For the purposes of this section, the term "individual with 11 special needs" means a person with a disability that makes the person unable to 12 operate an unmodified motor vehicle but allows the person to operate a personal 13 motor vehicle modified to accommodate the disability. 14 26.536.29 3 73 SB73 ENROLLED The mileage reimbursement rate covers all expenses incidental to the operation of 15 a motor vehicle. 16 The Bureau of Finance and Management shall publish in writing the mileage 17 reimbursement rate to be effective as of October first each year. The state auditor shall 18 issue warrants for using a privately owned motor vehicle on state business at the rate 19 specified upon the sworn statement of the party using the vehicle. 20 For purposes of this section, "individual with special needs" means an individual 21 with a disability that makes the individual unable to operate an unmodified motor vehicle 22 but allows the individual to operate a personal motor vehicle modified to accommodate 23 the disability. 24 Section 7. That § 3-9-1.1 be AMENDED: 25 3-9-1.1. If an Office of Fleet and Travel Management or a Department of 26 Transportation pool motor vehicle is available within ten miles of a person's an individual's 27 place of residence or headquarters station, but the person individual uses a privately 28 owned vehicle instead for state business, the mileage reimbursement rate is forty-five 29 percent of the standard mileage rate for business authorized by the United States Internal 30 Revenue Service as of October first each year, rounded up to the nearest penny. 31 The Office of Fleet and Travel Management must approve mileage reimbursement 32 paid at the rate set pursuant to § 3-9-1 if there are Office of Fleet and Travel Management 33 26.536.28 4 73 Underscores indicate new language. Overstrikes indicate deleted language. or Department of Transportation pool motor vehicles available within ten miles of a 1 person’s the individual's place of residence or headquarters station. 2 This section does not apply to elected officers, departmental secretaries, and chairs 3 of state boards and commissions. 4 Section 8. That § 3-9-6 be AMENDED: 5 3-9-6. The Governor may delegate to each responsible officer of any other agency, 6 department, agency, or institution the authority to grant written consent for official travel 7 outside this state. The Governor may establish general guidelines for travel outside the 8 state as the Governor deems appropriate. state. For each outside-the-state expenditure, there 9 must be a record signed with either an original handwritten signature or an electronic 10 signature attached using a security procedure capable of verifying the act of the person 11 signing the record by the appropriate responsible officer authorizing the same. officer. State 12 agencies are permitted to follow federal regulations for payment of travel and other 13 allowances to state employees, dependents of state employees, or to foreign nationals 14 where, 26.536.29 4 73 SB73 ENROLLED nationals, if the travel and other allowances are funded entirely by federal or private grants 15 in support of international programs. 16 Section 9. That § 3-9-8 be AMENDED: 17 3-9-8. No warrant shall be issued by the The state auditor may not issue a warrant 18 for the payment of any expense or expenses paid out by any department officer or 19 employee of the state, state until such the department officer or employee shall have has 20 presented to the state auditor an itemized statement invoice and account of such the 21 expenses, the authenticity of which must be duly verified under oath as to the authenticity 22 of such expenses. Such claims shall. oath. The claims or vouchers must be filed in, or made 23 available electronically to, the Office of the State Auditor, together with receipt or all 24 receipts from the person or persons the person to whom such the payments shall have 25 been were made; provided, however, that receipts shall be, made, provided that a receipt is 26 required only upon a rule passed by the state auditor pursuant to chapter 1-26. 27 Section 10. That § 4-9-2 be AMENDED: 28 4-9-2. All accounts and, claims against the state, which shall be, accounts, claims, and vouchers 29 that are by law directed to be paid out of the state treasury thereof, shall must be 30 presented to, and examined and adjusted by, the state auditor, who shall examine and 31 26.536.28 5 73 Underscores indicate new language. Overstrikes indicate deleted language. adjust the same; provided, however, provided that the Bureau of Finance and Management shall 1 have has authority to establish promulgate rules and regulations, rules, pursuant to chapter 1-2 26, 1-26, under which the State Board of Regents may provide for the processing of payrolls on 3 a local an institutional basis, and budgeted. basis. Budgeted funds may be transferred on a 4 monthly basis for this purpose. 5 Section 11. That § 4-9-4 be AMENDED: 6 4-9-4. Wherever any law of this state requires a claim or account against the state, 7 state or any political subdivision thereof of the state, including municipalities and school 8 districts, state to be verified or sworn to before an officer authorized to administer oaths, prior 9 to presentation or payment, it shall be a is sufficient compliance with such the law if the 10 claimant, or authorized officer or agent thereof of the claimant, in lieu of verification before 11 a notary public shall sign a statement printed or written thereon in the form following, 12 public, signs with either an original handwritten signature or an electronic signature attached 13 using a security procedure capable of verifying the act of the person signing the record 14 acknowledging the following statement: "I declare and affirm under the penalties of 15 perjury that this claim has been examined by me, and to the best of my knowledge and 16 belief, is in all things true and correct." 17 Any person who shall sign individual who signs with either an original handwritten 18 signature or an electronic signature attached using a security procedure capable of 19 verifying the act of the person signing the record acknowledging a claim or account bearing 20 the statement the written or printed thereon as provided for in 26.536.29 5 73 SB73 ENROLLED statement pursuant to this 21 section, knowing the same to be statement is false or untrue, false, in whole or in part, shall be 22 is guilty of perjury. 23 Section 12. That § 4-9-8 be AMENDED: 24 4-9-8. The state auditor shall issue warrants that: 25 (1) Are payable at the state treasury which shall be; 26 treasury; (2) Are numbered consecutively and each shall specify; 27 consecutively; (3) Specify the date of the issue, and; issue; and 28 (4) State the name of the person to whom the warrant is payable. 29 The number, date of issue, and the name of the person to whom payable, payee 30 name of each warrant, shall warrant must be entered upon a record and shall be carefully 31 preserved by the auditor in his office. 32 26.536.28 6 73 Underscores indicate new language. Overstrikes indicate deleted language. auditor. Section 13. That § 4-10-4 be AMENDED: 1 4-10-4. At the beginning of each month, the Bureau of Finance and Management 2 shall reconcile: 3 shall: (1) Reconcile the state accounting system balances with the state treasurer's state 4 bank account records. The state treasurer will receive a copy of; records; and 5 (2) Provide the state treasurer electronic access to the reconciliation as soon as it is 6 completed. 7 Section 14. That § 4-10-6 be AMENDED: 8 4-10-6. The Bureau of Finance and Management shall provide to the state auditor 9 shall be provided, auditor, in a timely manner, with a copy of manner upon request, electronic access to 10 all budgetary accounting reports from the Bureau of Finance and Management that he that 11 the state auditor considers necessary to carry out the financial functions of his the 12 auditor's office. The state auditor shall review the budgetary accounting system and may 13 make recommendations for changes in the system to the Governor. 14 Section 15. That § 4-10-7 be AMENDED: 15 4-10-7. The state auditor shall also keep records maintain physical or electronic 16 access to: 17 (1) Records of all such public accounts and other documents as have been or may be 18 that are by law made returnable to his the auditor's office, office; and other; and 19 (2) Any other vouchers relative to the business of his the office. 20 Section 16. That § 4-10-8 be AMENDED: 21 26.536.29 6 73 SB73 ENROLLED 4-10-8. Warrants which have been microfilmed may be destroyed by the state 22 auditor in his discretion Except as otherwise provided in this section, the state auditor has 23 discretion to destroy, without further approval or authorization from the records 24 destruction board, any: 25 (1) Warrant that has been microfilmed, as soon as the microfilm copy has been is 26 verified to be an as: 27 (a) An accurate and complete copy of the original, clearly; 28 original; (b) Clearly legible with viewing instruments instruments; and capable; and 29 (c) Capable of being enlarged to produce either a positive or negative copy of 30 the approximate size of the original. He may also destroy all microfilm; 31 26.536.28 7 73 Underscores indicate new language. Overstrikes indicate deleted language. original; (2) Microfilm or electronic copies that are at least fifteen years old which and have 1 been audited by the auditor-general without further approval or authorization from 2 the records destruction board. Certified copies of such microfilmed records are 3 official records of the state auditor for all purposes, auditor-general; and may be used as evidence 4 in all courts and administrative agencies. Vouchers, and supporting receipts which 5 have; and 6 (3) Voucher, together with any supporting receipts, that is at least seven years old and 7 has been audited by the auditor-general may be destroyed by the state auditor 8 after four years in his discretion without further approval or authorization from the 9 records destruction board. 10 auditor-general. A certified copy of a microfilmed or electronic record is an official record of the 11 state auditor for any purpose and may be used as evidence in any administrative agency 12 or court. 13 Nothing in this section affects the provisions of §§ 4-9-19 and 4-9-20. 14 Section 17. That § 5-18D-4 be AMENDED: 15 5-18D-4. For any state contract, any An electronic sealed bid or proposal for a 16 state contract may only be submitted only through an electronic procurement system 17 authorized for use by the Bureau of Human Resources and Administration Finance and 18 Management. 19 26.536.29 7 73 SB73 ENROLLED An Act to revise provisions relating to state financial practices. I certify that the attached Act originated in the: Senate as Bill No. 73 Secretary of the Senate President of the Senate Attest: Secretary of the Senate Speaker of the House Attest: Chief Clerk of the House Senate Bill No. 73 File No. ____ Chapter No. ______ Received at this Executive Office this _____ day of _____________, 2026 at ____________M. By for the Governor The attached Act is hereby approved this ________ day of ______________, A.D., 2026 Governor STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________, 2026 at _________ o'clock __M. Secretary of State By Asst. Secretary of State