Determining NEU Budget for CLFRF

Confirm your municipality's budget total. This is your total annual budget, including both operating and capital expenditure budgets, in effect as of January 27, 2020.

Use the 2020 Appropriations Ordinance (which would be in effect as of January 27, 2020.)
     - Use the "Total Appropriations and Accumulations" for Governmental Funds
     - Add the "Enterprise Total Appropriations" (expenses)
     - This will be your Total Operating and Capital Expenditures Budget

The Deptartment of Legislative Audit has a copy of the Municipal Accounting Manual - sample Appropriations Ordinance available on their website.

You must retain documentation to confirm this amount in your first report to Treasury.

SD Codified Law related to the annual appropriations ordinance:

9-21-2. Annual appropriation ordinance--Time of introduction--Contents--Enterprise and trust and agency funds.

The governing body of each municipality shall, no later than its first regular meeting in September of each year or within ten days thereafter, introduce the annual appropriation ordinance for the ensuing fiscal year, in which it shall appropriate the sums of money necessary to meet all lawful expenses and liabilities of the municipality. The ordinance shall specify the function and subfunction as prescribed by the Department of Legislative Audit for which the appropriations are made and the amount appropriated for each function and subfunction, which amount shall be appropriated from the proper fund. It is not necessary to appropriate revenue to be expended from an enterprise or trust and agency fund if the fund is not supported or subsidized by revenue derived from the annual appropriated tax levy. However, an annual budget for these funds shall be developed and published no later than December thirty-first of each year.

9-21-6. Classification of expenditures in annual appropriation ordinance.

The classification of expenditures in the annual appropriation ordinance of municipalities of the first and second class shall conform to the uniform classification in the municipal accounting manual published in accordance with ยง 4-11-6.

9-21-14.1. Accumulation of funds for capital outlay purposes--Maximum amount.

The governing body of a municipality may by resolution authorize the accumulation of funds for a period longer than one year for specific capital outlay purposes otherwise authorized by law. For the purpose of this section, capital outlay purposes means purposes which result in the acquisition of or additions to plant, or equipment, including expenditures for land, existing facilities, improvement of grounds, construction of facilities, additions to facilities, remodeling of facilities, or for the purchase of equipment. The governing body shall establish a maximum amount allowed to be accumulated in the fund.

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State Contact Information:
Local Government Coronavirus Stiumulus Coordinator
Phone: 605.773.4743