S.D. Codified Laws § 31-13-24

All money collected and received under the provisions of the tax levy authorized by § 31-13-22 shall be remitted at the times and in the manner required by the laws of this state relating to townships. All money allowed and paid from said fund shall first be authorized and approved by the board of township supervisors, and the township clerk shall keep a separate and detailed record of all expenditures showing exact amounts, dates, places, type, and nature of work performed.