SDCL § 4-3-5: Designation of depositories for current receipts--Accessibility of account to auditor-general.

Each officer or employee shall designate in writing, to be filed in the officer's or employee's office, the bank or banks in which are deposited the current receipts of the office or department. Any account showing any such deposit is an official account and shall be accessible to the inspection of the auditor-general at any time during banking hours.