There is hereby created a fund to be known as the "special emergency and disaster special revenue fund." Expenditures may be made from the fund to meet special emergency requirements of the Division of Emergency Management, not included in the general and special appropriations which provide for the ordinary operation and maintenance of functions of this department, and for carrying into effect the objectives and provisions of this chapter. No part of this fund may revert to the general fund. Withdrawal from this fund shall be made on warrants drawn by the state auditor on vouchers signed by the secretary of public safety.
SDCL 34-48A-28