S.D. Codified Laws § 9-22-16 (2026)
The treasurer shall keep a separate account of each fund or appropriation and of the debits and credits belonging thereto.
Source: SL 1890, ch 37 , art VIII, § 5; RPolC 1903, § 1251; SL 1913, ch 119 , § 72; RC 1919, § 6292; SDC 1939, § 45.1124.