S.D. Codified Laws § 13-11-2.1
Current with legislation signed by the governor on or before 3/6/2024
In preparing the school district budget, the school board may include a line item for contingencies. The line item shall be included in the annual budget and shall not exceed five percent of the total school district budget. The school board may by resolution transfer contingency funds to any budget category except capital outlay.
SDCL 13-11-2.1