S.D. Codified Laws § 38-8-48
The supervisors of a conservation district may provide for the execution of surety bonds for all employees and officers who shall be entrusted with funds or property; shall provide for the keeping of a full and accurate record of all proceedings and of all resolutions and orders issued or adopted; and, at the close of business of each fiscal year or as may be otherwise required by the State Conservation Commission, shall cause a financial report and report of principal activities to be made in accordance with sample forms and rules promulgated pursuant to chapter 1-26 by the commission. The reports shall be prepared within sixty days of the close of the district's fiscal year, and the written reports shall be kept at the principal place of business of both the Division of Resource Conservation and Forestry and the district.
SDCL 38-8-48