Any fees or other funds collected by an agency delegated by the State Brand Board under the provisions of § 40-18-10 shall be deposited in a separate bank account. The agency delegated by the board under § 40-18-10 shall prepare a monthly report of fees collected and expenses prorated for the ownership inspection program. A copy of the report shall be filed monthly with the board, the secretary of agriculture and natural resources and the auditor general.
SDCL 40-21-8