SDCL § 34-11A-31: Capital outlay fund established--Uses.

The capital outlay fund of an ambulance district is a fund provided by law to meet expenditures of three hundred dollars or more which result in the acquisition of or additions to real property, plant or equipment. Such an expenditure shall be for land, existing facilities, improvement of grounds, construction of facilities, additions to facilities, remodeling of facilities, or for the purchase of equipment.