SDCL § 4-7-3: General budgetary powers of Governor.

The Governor, through the Bureau of Finance and Management, shall supervise every public department, agency, commission, institution and other governmental units as is necessary to secure a uniform and standard classification of accounts and financial reports that will promote the efficient and accurate financial information necessary to conduct the fiscal affairs of state government. The Governor may inquire into the methods of conducting the affairs of any public body, and may prescribe and direct the use of standard forms and uniform records of accounts and standard and uniform financial reports, including, if deemed advisable, an encumbrance system and an allotment system.