South Dakota Administrative Rules Title 39 - Bureau of Finance And Management
South Dakota Administrative Rules Title 39 pertains to the Bureau of Finance and Management (BFM). This title outlines the regulations for various fiscal and administrative operations within the executive branch of the South Dakota state government. The BFM is a small but critical agency with wide-ranging responsibilities in managing the state's finances and promoting efficient government.
The primary mission of the BFM includes:
Advising the Governor on overall fiscal policy.
Completing and presenting the annual state budget (fiscal plan).
Promoting efficient and effective management of state government.
Preparing the state's Comprehensive Annual Financial Report (CAFR).
Providing administrative support to the State Board of Internal Control.
Here's a breakdown of the key articles within Title 39:
Article 39:01 - Advanced Travel Expenses (Chapters 39:01:01 to 39:01:03)
This article establishes the rules and procedures for state employees to receive advanced travel expenses. It would cover eligibility, application processes, limits on advancements, and reconciliation requirements. This ensures proper fiscal management of state employee travel.
Article 39:02 - South Dakota Building Authority (Chapters 39:02:01 to 39:02:10)
This is a significant article, as it regulates the South Dakota Building Authority (SDBA). The SDBA is responsible for financing public improvements and facilities for the state. Regulations here would cover:
The organization and administration of the SDBA.
Procedures for the SDBA to issue bonds.
Project eligibility and approval processes for state entities seeking financing for construction or renovation of public buildings.
Record-keeping requirements.
General oversight of state building projects funded through the SDBA.
Article 39:03 - Payroll Deductions (Chapter 39:03:01)
This article sets forth the rules regarding payroll deductions for state employees. This would cover authorized deductions (e.g., for insurance, retirement, charitable contributions), procedures for authorizing deductions, and how deductions are managed.
Article 39:04 - State-Issued Bank Cards (Chapters 39:04:01 to 39:04:02)
This article regulates the use of state-issued bank cards (e.g., purchasing cards, travel cards) by state employees and agencies. It establishes policies for their issuance, authorized uses, spending limits, reconciliation processes, and consequences for misuse. This is crucial for financial control and accountability.
Overall Purpose and Key Responsibilities of the South Dakota Bureau of Finance and Management (BFM):
The BFM is a central fiscal agency for the State of South Dakota. Its broad responsibilities, both those directly covered by Title 39 and others, include:
Budgeting: Developing and recommending the Governor's annual state budget, assisting state agencies with their budget requests, and monitoring expenditures against legislative appropriations.
Financial Reporting: Preparing the state's Comprehensive Annual Financial Report (CAFR) and other central financial reports, ensuring transparency and accountability in state finances.
Financial Systems Management: Managing the state's centralized financial systems, including accounts payable, general ledger, payroll, fixed assets, and inventory.
Internal Controls: Advising the State Board of Internal Control and state agencies on matters relating to internal controls, developing a statewide internal control framework to prevent fraud and errors.
Fiscal Policy Advice: Providing expert advice to the Governor and state agencies on fiscal policy and financial management best practices.
Cost Accounting: Performing cost accounting, setting internal service rates, and negotiating the Statewide Cost Allocation Plan (SWCAP).
Oversight of Specific Programs: Administering the regulations for areas like state employee travel, the Building Authority, and state-issued purchasing cards as detailed in Title 39.
In essence, South Dakota Administrative Rules Title 39 provides the specific regulatory details for several key financial and administrative processes managed by the BFM, supporting its overarching role in ensuring the efficient, responsible, and transparent management of South Dakota's state government finances.
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