The Department of Corrections may, subject to chapter 4-8B, accept and control on behalf of the institutions of this state under the department's supervision:
The state treasurer shall receive such sums as may be allotted to the department for institutions under the department's jurisdiction, for any purpose, from the United States government. Such donations and allotments shall be placed in a special fund available to the institution designated.
The state auditor shall draw warrants from the special fund upon presentation of vouchers approved by the secretary of corrections. Notwithstanding any other provision of this section, any federal funds received for the reimbursement of services provided by the department shall be deposited in the general fund.
SDCL 1-15-13