This bill appropriates funds for the fiscal year ending June 30, 2027, to cover the ordinary expenses of South Dakota's legislative, judicial, and executive departments, as well as the current expenses of state institutions, interest on the public debt, and common schools. It outlines the total amounts approved for each budget unit and allows 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 mandates the state treasurer to transfer specified amounts from various funds to the general fund for different operational purposes, including significant transfers 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. The bill aims to ensure the financial stability and operational efficiency of state functions and services through these appropriations and transfers.