SDCL § 38-8-55: County contributions to districts--Financial statement filed with county commissioners.

The board of county commissioners may contribute funds to conservation districts. The funds shall be used to hire employees, purchase supplies, and carry out district programs, for the conservation of natural resources that will protect the tax base of the county and provide for the general welfare of the people of the county. The money shall be paid from the general fund of the county. Any conservation district, before receiving such funds, shall file with the county commissioners a financial statement for the last three years itemizing the amount of funds received and expenditures.