The board of county commissioners is authorized to expend funds of the county, in the manner and to the extent permitted by law for other county expenditures, in the payment of necessary costs of preparation of petitions, surveys, maps, and applications submitted under the provisions of this chapter, and of the holding of elections on the incorporation of road districts hereunder. The county board is also authorized to accept and expend any funds appropriated to the State Department of Transportation and allocated by that department to the county for these purposes.
SDCL 31-12A-13