EIN: 320252005
UEI: CEU5M9HM39T9
Audited by: KOHLMAN, BIERSCHBACH & ANDERSON, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 20, 2023 (1080 days ago).
What is a management decision? →The major federal program affected is 84.425D-Elementary and Secondary School Emergency Relief Fund. Criteria: South Dakota Codified Law (SDCL) 5-18A-14 and 5-18A-21(19) require School Districts to bid certain items that they purchase, including purchases of $100,000 or more for public improvements and purchases of $50,000 or more for equipment building supplies or equipment with certain exceptions. Condition Found: The School District did not follow proper SDCL bidding procedures in regards to a bus that had a total cost of more than $50,000. Cause: The School did not properly bid a bus. Effect: The bus was not bid. Therefore, the School District was not in compliance with South Dakota Codified Law. Questioned Costs: The bus cost $58,355. Recommendation: We recommend the School District properly bid all items that are required to be bid before they are purchased.
Show full finding ▾Hide full finding ▴The major federal program affected is 84.425D-Elementary and Secondary School Emergency Relief Fund. Criteria: South Dakota Codified Law (SDCL) 5-18A-14 and 5-18A-21(19) require School Districts to bid certain items that they purchase, including purchases of $100,000 or more for public improvements and purchases of $50,000 or more for equipment building supplies or equipment with certain exceptions. Condition Found: The School District did not follow proper SDCL bidding procedures in regards to a bus that had a total cost of more than $50,000. Cause: The School did not properly bid a bus. Effect: The bus was not bid. Therefore, the School District was not in compliance with South Dakota Codified Law. Questioned Costs: The bus cost $58,355. Recommendation: We recommend the School District properly bid all items that are required to be bid before they are purchased.
Condition: The School District did not bid a bus as required by SDCL 5-18A-14 and SDCL 5-18A-21(19). Responsible official: Ryan Nelson. Planned corrective actions
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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