The bill amends the General Appropriations Act for fiscal year 2026, making significant adjustments to the budget allocations for various state departments and agencies in South Dakota. Key changes include increases in operating expenses for the Governor's Office of Economic Development, the Bureau of Finance and Management, and the Bureau of Human Resources and Administration, among others. For instance, the Governor's Office of Economic Development's general fund allocation is raised from $1,368,614 to $1,668,614, while the Bureau of Finance and Management sees an increase from $1,803,149 to $2,545,044 in general funds. The bill also includes provisions for transferring funds from the state general fund to various modernization and security funds, as well as allowing unspent funds to be carried over until June 30, 2028.

Additionally, the bill outlines specific amendments to the budget for numerous departments, including the Department of Social Services, Department of Health, and Department of Education, with both increases and decreases in funding across various categories. For example, the Department of Social Services sees an increase in personal services and operating expenses, while the Department of Education's state aid to general education is reduced from $619,833,511 to $604,270,797. The bill is set to take effect on June 29, 2026, and aims to ensure that the state's budget aligns with its operational needs for the upcoming fiscal year.