S.D. Codified Laws § 13-16-20
The employee in charge of a custodial fund may issue checks for disbursements from the fund. Unless required by the school board, the disbursements do not require prior approval by the board nor signature of the presiding officer of the board or the business manager. The employee designated shall keep accurate records of all receipts, expenditures, and balances of the custodial fund; issue receipts in duplicate for all money received, except money received from the sale of printed serial number admission tickets; approve the expenditures, and pay all claims upon the presentation of an itemized verified claim. A memorandum record shall be kept on file for the sale of all serially numbered tickets by events, and the record shall be signed by the person selling the tickets. The employee may destroy any record that the records destruction board, acting pursuant to § 1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.
SDCL 13-16-20