The board of directors may by resolution adopt bylaws and procedures, not inconsistent with the provisions of this chapter, for the conduct of the business and affairs of the water user district. The board of directors shall cause to be kept accurate minutes of its meetings and accurate records and books of account, conforming to approved methods of bookkeeping, clearly setting out and reflecting the entire operation, management, and business of the district. The books and records shall be kept at the principal place of business of the district and at reasonable business hours always open to public inspection.
SDCL 46A-9-37