S.D. Codified Laws § 34A-16-31
Any district owning or operating solid waste management property or facilities shall continuously maintain a special account on its official books and records designated as the solid waste management fund, to which it shall credit all receipts from the contracts, rates, and charges authorized in this chapter and from the sale of real or personal property pertaining to solid waste management purposes, and the proceeds of all gifts, grants, loans, and issues of bonds for such purposes, and to which it shall charge all costs of the acquisition, construction, enlargement, improvement, repair, supervision, control, maintenance, and operation of property, facilities, and services. Separate accounts may be established within this fund for the segregation of revenues pledged for the payment of bonds or loans or money granted or borrowed for use for a specific purpose. The district shall provide an annual statement of assets, debts, revenue, and expenses to the governing body of each county and municipality included with the district. The district is subject to the same audit requirements as those set for counties in § 4-11-4.
SDCL 34A-16-31