4-7-32. The transfer of all prior year unobligated cash must occur in accordance with this section: (1) On July first of each fiscal year or at such the time that the prior fiscal year general fund ending unobligated cash balance is determined, the commissioner of the Bureau of Finance and Management shall transfer all prior year unobligated cash cash, up to an amount equal to equaling ten percent of the general fund appropriations from the general appropriation act for the prior fiscal year year, into the budget reserve fund. In no event shall the The cash balance in the budget reserve fund be greater than may not exceed ten percent of the general fund appropriations from the general appropriation act for the prior fiscal year. year.; Expenditures out of the budget reserve fund shall only be by special appropriation of the Legislature and shall only redress such unforeseen expenditure obligations or such unforeseen revenue shortfalls as may constitute an emergency pursuant to S.D. Const., Art. III, § 1. (2) If any unobligated cash balance remains after the requirements of subdivision (1) are met, the commissioner must: (a) Transfer thirty percent of the remaining balance to the community-based providers methodology supplement fund, created in section of this Act; (b) Transfer thirty percent of the remaining balance to the target teacher salary supplement fund, created in section of this Act; and 31 (c) Transfer forty percent of the remaining balance to the general revenue 32 placement fund, created in § 4-7-45. 33