EIN: 320252005
UEI: CEU5M9HM39T9
Audited by: KOHLMAN, BIERSCHBACH & ANDERSON, LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 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 (1089 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.
Browse other Single Audit organizations in South Dakota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
