This bill appropriates funds for the fiscal year ending June 30, 2027, to cover the ordinary expenses of the legislative, judicial, and executive departments of South Dakota, as well as the current expenses of state institutions, interest on the public debt, and common schools. It establishes that the appropriated amounts are approved at the total level for each budget unit, allowing agencies to use base moneys to supplement line item changes. The conditions and terms of the appropriations will remain effective until the end of the fiscal year.

Significant new provisions include the requirement for the state treasurer to transfer specific amounts from various funds to the state general fund for designated purposes, such as $4,855,686 from the state highway fund for radio communications operations and $2,000,000 from the veterans home operating fund. Additionally, the bill outlines per diem compensation for members of various state boards, councils, and commissions, with specific amounts designated for each entity. The bill also clarifies the compensation structure for members of the Legislature and other appointed boards, ensuring that reimbursement aligns with existing statutes.