S.D. Codified Laws § 31-13-19
If the fact of the execution of the repairs or maintenance referred to in § 31-13-18 be not certified to the county auditor within a reasonable time, or if the county auditor be satisfied that such repairs or maintenance have not been or will not be attended to by the township board within such time, he shall immediately refer the matter to the county highway superintendent who shall personally examine the road and investigate the facts stated in the affidavit and if he finds the statements in such affidavit to be true and that the condition complained of still exists, he shall cause the necessary repairs and maintenance to be made at once and may purchase material and employ day labor therefor, or may contract the work necessary to put such road in a reasonable state of repair and maintenance.
SDCL 31-13-19