S.D. Codified Laws § 9-23-2 (2026)
No claim against any municipality shall be audited or allowed unless it be fully itemized and a memorandum of the same entered upon the minutes of the meetings of the governing body.
Source: PolC 1877, ch 24, § 25; CL 1887, § 1046; RPolC 1903, § 1444; SL 1907, ch 1 ; RC 1919, § 6346; SDC 1939, § 45.1410.