SDCL § 27A-13-28: Accounts maintained in accordance with system--Records maintained by county auditor.

It shall be the duty of the county auditor of each county to keep such accounts in accordance with said uniform system and to assemble and record all the information necessary to provide an accurate and complete record of all transactions, charges, disbursements, debits, and credits involved in such account including a statement of the account of each patient and anyone liable to the county for his or her support. The auditor shall also keep a duplicate of any such statement or information in regard to any mentally ill patient to be transmitted to the administrator of the human services center.

Source: SDC 1939, § 30.0122; SDCL, § 27-9-28.