S.D. Codified Laws § 49-38-1
The board of directors of a consumers power district shall keep accurate minutes of their meetings and accurate records and books of account, conforming to approved methods of bookkeeping, clearly setting out and reflecting the entire operation, management and business of the district. The books and records shall be kept at the principal place of business of the district or at other regularly maintained place or places of business of the district as designated by the board of directors, with due regard to the convenience of the district and its customers in the several localities or divisions served or from which the information is thus gathered or obtained. The books and records of the district shall at reasonable business hours be open to public inspection.
This section does not apply to information provided to the district by any other entity, or to information as to pricing of power between the district and any other entity. Such information is available to the auditor general.
SDCL 49-38-1