South Dakota Code § 46A-4-46

Records of board of directors open for inspection--Publication of statement of proceedings--Filing of list of expenditures
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All records of the board of directors shall be open to the inspection of any elector during business hours, and the board shall cause to be published at the close of each regular or special meeting a brief statement of the proceedings of the board in one newspaper of general circulation in the district, at the legal rate for advertising legal notices. The board shall file an itemized list of all expenditures approved at any such meeting at the office of the auditor of the county or counties where the district is located within ten days of any such meeting.

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