S.D. Codified Laws § 13-37-60

There is hereby established an Extraordinary Cost Oversight Board within the Department of Education. The board shall review all school district requests for extraordinary cost funds as provided in § 13-37-40. The board shall meet at least once a year and recommend to the secretary of education those school districts that should be approved for extraordinary cost fund expenditures and those school districts that should not be approved for extraordinary cost fund expenditures. The secretary has the final authority to approve or deny extraordinary cost fund expenditures.