South Dakota Codified Laws
Chapter 18 - School District Warrants And Disbursements
Section 13-18-18 - Health insurance flexible spending accounts.

13-18-18. Health insurance flexible spending accounts.
Any health insurance plan or policy provided by a school district for school district officers and employees may include the use of flexible spending accounts, which may include payment or reimbursement through the use of debit cards, direct deposit to financial institutions, by check, or a combination of these.

Source: SL 2013, ch 76, ยง1.