SDCL § 34-48A-42: County emergency management revenue fund.

Each county shall establish an emergency management fund in the office of the county treasurer, which shall be a special revenue fund. Any reimbursement or matching funds for emergency management purposes from any source whatever, shall be deposited in the special emergency and disaster fund and used for emergency management purposes. Withdrawals from this fund shall be made on warrants drawn by the county auditor in the manner provided by law for the ordinary expenditures of such political subdivision.