No later than the first regular meeting of the governing body in September or within ten days thereafter, the annual appropriation ordinance for the ensuing year must be introduced. The purpose of the appropriation ordinance is to appropriate such sums of money as may be deemed necessary to meet the lawful expenses and liabilities of the municipality. (SDCL 9-21-2)
A municipality may appropriate money from its general fund to promote itself. If there are commercial clubs, chambers of commerce, or industrial development corporations organized and incorporated as nonprofit corporations, they can receive these appropriations subject to SDCL 9-12-11.
The appropriation ordinance must specify the function and sub-function for which the appropriations are made and the amount appropriated for each function or sub-function. It is not necessary to appropriate revenue to be expended from an enterprise or trust and agency fund if the fund is not supported or subsidized by revenue derived from the annual appropriated tax levy. However, an annual budget for these funds shall be developed and published no later than December thirty-first of each year. (SDCL 9-12-2)