SDCL § 34-10-27: Accounting for district funds--Disbursements.

The treasurer of the hospital district shall keep a detailed account of all tax moneys paid into the public hospital district fund, of all other moneys from any source received by the district, and of all payments and disbursements from the fund. Funds shall be paid out on warrants issued by the direction of the board of trustees, signed by the treasurer, and countersigned by the chairman of the board.