Beginning in fiscal year 2026, and every three years thereafter, each of the following departments or boards shall submit, separately from the budget report, a cost model report to the Legislature for the listed programs and institutions under the department's or board's control, by the deadline provided in in § 4-7-9: (1) The Board of Regents, for the following institutions: (a) University of South Dakota; (b) South Dakota State University; (c) South Dakota School of Mines and Technology; (d) Northern State University; (e) Black Hills State University; (f) Dakota State University; (g) South Dakota School for the Deaf; and (h) South Dakota School for the Blind and Visually Impaired; (2) The South Dakota Board of Technical Education, for the following institutions: (a) Lake Area Technical College; (b) Mitchell Technical College; (c) Southeast Technical College; and (d) Western Dakota Technical College; (3) The Department of Education, for the following programs: (a) State aid to general education; and (b) State aid to special education; (4) The Department of Corrections, for the following institutions: (a) Mike Durfee State Prison; 26 (b) Yankton Minimum Center; (c) Rapid City Minimum Center; (d) South Dakota State Penitentiary; (e) Sioux Falls Minimum Center; (f) Jameson Prison; (g) South Dakota Women's Prison; and (h) Pierre Minimum Center; (5) The Department of Human Services, for the South Dakota Developmental Center; (6) The Department of Social Services, for the Human Services Center; and (7) The Department of Veterans Affairs, for the State Veterans Home. Both the joint committee on appropriations and the special committee established in § 4-8A-2 may provide for the standardization of cost model reports. For purposes of this section, "cost model report" means a funding model describing in detail, over the last five fiscal years, the variable and fixed costs of delivering services via the program or institution, the full-time equivalent staffing level employed, the number of people served, revenues earned by source, and any other factors, data, or analysis the joint committee on appropriations or the special committee determines is necessary. 17