SDCL § 34-5-6: Accounting for expenditures from fund.

The county highway superintendent shall keep in a separate record book a detailed account of all money expended from the county snow removal and special emergency reserve fund directly relating to snow removal, snow damage, prevention of snow accumulation, or purchase and repair of snow removal equipment, showing exact amounts, dates, places, type, and nature of work performed. The expenditure of any other money from said fund as provided in § 34-5-3 shall be accounted for in detail in such a manner as the board of county commissioners shall provide.