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 specifies 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.

Additionally, the bill outlines various transfers from specific state funds to the general fund, including significant amounts from the state highway fund, game, fish and parks fund, and the state veterans home operating fund. It also establishes per diem compensation for members of various state boards, councils, and commissions, with specific amounts designated for each group. Notably, the bill includes provisions for reimbursement of allowable expenses for members of state boards and commissions, ensuring that they are compensated for their service.