S.D. Codified Laws § 46A-18-57.1

In addition to the fund authorized in § 46A-18-57, the directors may establish a separate reserve fund for project development and construction. The directors shall publish the amount budgeted for the fund for the following calendar year, the amount of money in the fund, and an explanation of the intended use of the money in the fund with the notice of the annual meeting required in § 46A-18-24.