If the state auditor reports to the comptroller under § 2161.123(d) that a state agency is not complying with § 2161.123, the comptroller shall report that fact to the Legislative Budget Board. If the Legislative Budget Board determines that, one year after the date of the state auditor’s report to the comptroller, the agency is still not complying with § 2161.123, the budget board may, under § 69, Article XVI, Texas Constitution, direct the emergency transfer of the agency’s appropriated funds for making purchases under purchasing authority delegated under § 2155.131 to the appropriate state agency. The amount transferred from the agency’s funds to the appropriate agency shall be an amount determined by the Legislative Budget Board.