SDCL § 34-48A-48: District special emergency and disaster fund--Sources--Withdrawals.

Each district organization for emergency management may establish a special emergency and disaster fund in the office of the county treasurer of the county where the district office is located, which shall be a special revenue fund. Any reimbursement or matching funds from any source whatever, shall be deposited in the fund and used for emergency management purposes. Withdrawals from the fund shall be made on warrants drawn by the county auditor of the county on vouchers signed by the district organization director and one commissioner from the advisory board of the district.