South Dakota Constitution Article 12 - Public Accounts and Expenditures.
South Dakota Constitution – Article XII: Public Accounts and Expenditures
Article XII of the South Dakota Constitution governs the state’s financial accountability, focusing on public funds, expenditures, audits, and the responsible use of state money.
🔑 Key Sections and Provisions:
Section 1 – Fiscal Accountability
No money shall be paid out of the state treasury except in pursuance of an appropriation made by law.
All state funds must be used only for public purposes.
Section 2 – Annual Financial Reports
The Governor must provide the legislature with an annual report of state expenditures and receipts.
Section 3 – Auditing of Public Accounts
Requires the examination and publication of accounts of all state officers and others handling public funds.
Aims to ensure transparency and accountability in public spending.
Section 4 – Use of Public Credit
The credit of the state shall not be loaned to or in aid of any individual, association, or corporation.
This prohibits the state from backing private debt with public resources.
Section 5 – Deficiency Appropriations
The legislature may pass appropriations to cover deficiencies, but they must be separately stated and not included in general appropriations.
Section 6 – Budget and Appropriations Process
The Governor must submit a balanced budget proposal.
The legislature may adjust the budget but must also maintain a balanced budget.
Section 7 – State Indebtedness Limitations
Sets limits on how much debt the state can incur and under what conditions (usually requiring a vote of the people).
📘 Summary:
Article XII ensures that:
Public funds are used lawfully and transparently,
Annual budgets are balanced,
Audits of public accounts are conducted,
The state does not use its credit for private benefit.
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