S.D. Codified Laws § 1-15-18
Current with legislation signed by the governor on or before 3/6/2024
The secretary of corrections shall prescribe the management of such institutions, and such manner of keeping the accounts thereof so that all property belonging to the state can be readily ascertained at any time from the books and accounts thereof, and shall provide a method of identification of all property belonging to the state in any of such institutions.
SDCL 1-15-18