S.D. Codified Laws § 38-8-49.1
A conservation district and its supervisors shall at least three weeks before the dates specified by law for the setting up of official budgets, estimate the total cost of operating and maintaining the district for the ensuing fiscal year and the amount of moneys that may be available from all sources. These estimates shall be submitted in the form of a budget to the board of county commissioners of the county or counties comprising the territory of the district and the county or counties shall then provide the additional moneys required to operate and maintain the district during the ensuing fiscal year. The counties shall follow the procedures set forth in §§ 38-8-55 to 38-8-57, inclusive, and may disallow or otherwise, modify any item or items which it determines are not justified. The cost of operating and maintaining the district over the estimated moneys available to the district from all other sources, shall be apportioned by the district board of supervisors among the counties on the basis of land acreages lying in the respective counties comprising the district. Funds for the operation and maintenance of the district shall be derived from the general fund of the county or counties comprising the district.
SDCL 38-8-49.1