Triplicate receipts shall be issued by the secretary of the board of trustees for all moneys received, showing the amount of money received, the date of its receipt, and the person from whom, and the purpose for which it was received. The original of such receipt shall be delivered to the payor, one copy thereof shall be delivered to the county treasurer, and one copy retained in the files of the board of trustees after having been audited and approved by the board of county commissioners.
SDCL 34-8-13