Any transfer of appropriations made in the general appropriation bill may only occur upon approval by an agency head or designee, in accordance with procedures established by the Bureau of Finance and Management, and upon approval of the bureau. An agency may transfer appropriations within a budget unit, on a one-time or ongoing basis, or between budget units within an agency, on a one-time basis. An agency may transfer appropriations between agencies to reflect a reorganization pursuant to S.D. Const., Art. IV, § 8. Transfers of appropriations between budget units within an agency, on an ongoing basis, or between agencies, on a one-time or ongoing basis, must be approved by the special committee. Notwithstanding this section, transfers of appropriations between institutions under the control of the Board of Regents, on a one-time or ongoing basis, must be approved by the special committee. The Bureau of Finance and Management shall keep a record of all approvals of transfers and make them available for public inspection. At least ten days prior to approving any transfer requiring approval by the special committee, the bureau shall transmit a notice to transfer appropriations to the special committee and its designees. For all other transfers between budget units, the bureau shall transmit a detailed explanation of the transfer to the special committee and its designees immediately after approving the transfer.
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