(A) The governing body shall fix and determine by ordinance or resolution the amount of salaries and compensation of all municipal officers and the times at which the same shall be paid.
(SDCL § 9-14-28)
(B) (1) The municipality may appropriate funds to pay the necessary expenses of its officers or employees in conducting such business or attending such meetings within or without the state as the governing body shall determine necessary to carry out its authorized municipal activities.
(SDCL § 9-12-3)
(2) The municipality is authorized to provide the following:
(a) Appropriation of funds to compensate the members of municipal boards and commissions;
(SDCL § 9-12-3.1)
(b) 1. By self insurance, or by purchase from private companies, group life, health and accident insurance, or any one or more of such insurance risks, for their respective employees and officers and the immediate families of such employees and officers, as the terms
EMPLOYEE and OFFICER are defined in SDCL § 9-14-31. Such accident insurance applies only if benefits under the worker's compensation law are not applicable.
(SDCL § 9-14-30)
2. The policy or policies for the insurance provided in division (B)(2)(a), above, may be administered by the municipality through its respective governing bodies, acting individually or jointly through some joint agency created by such governmental subdivisions for carrying out the purposes of SDCL §§ 9-14-30 to 9-14-35, inclusive, or the municipality may contract with any private firm to administer the policies.
(SDCL § 9-14-34)
(c) Inclusion in the municipal insurance program of retired employees and officers and their spouses, provided the officer or employee served for at least 15 years and participated in municipal insurance program at least five years immediately preceding retirement;
(SDCL § 9-14-35)
(d) Appropriation of necessary funds for the cost of all or any portion of the insurance provided by SDCL § 9-14-30 and the deduction from salaries or wages, the employee's or officer's share of the cost of such an insurance program.
(SDCL § 9-14-33)