Notice is hereby given that Sanborn Central School District No. 55-5, Sanborn County, South Dakota, has been audited by Schoenfish & Co., Inc., Parkston, South Dakota, for the year ended June 30, 2023. A detailed report thereon is available for public inspection, during normal business hours, at the business office of the School District, and also available at the Department of Legislative Audit in Pierre, South Dakota or on the Department of Legislative Audit website at http://www.state.sd.us/legislativeaudit/Reports/reports_all.htm.

The following finding and recommendation provide a brief description of material weaknesses in internal control, legal noncompliance and other matters that are described in more detail in the audit report.

Finding:

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues.  This is a continuing audit comment since fiscal year 2013.

Recommendation:

We recommend that the Sanborn Central School District officials be cognizant of this lack of segregation of duties for revenues and attempt to provide compensating internal controls whenever, and wherever, possible and practical.

The report also contains the auditor’s findings and recommendations concerning less significant deficiencies in internal control at the School District.

s/s:

SCHOENFISH & CO., 

INC., CPA’S

Published on August 29 and September 6, 2024, at the total approximate cost of $35.00 and may be viewed free of charge at www.sdpublicnotices.com.

The Woonsocket Board of Education met in regular session on August 12th, 2024, at 7:00 p.m. in the Boardroom of the Woonsocket School. Members attending were Jason White, Todd Olinger, Lisa Snedeker, Rikki Ohlrogge, and Becca Grassel. Others attending were Superintendent Rod Weber, Sarah Jensen, Jason Bruce, Brooke King, Armondo Rodriguez, and Sarah Swenson. The Pledge of Allegiance was recited, and the meeting was called to order at 7:00 p.m. 

On a motion by Lisa Snedeker, seconded by Rikki Ohlrogge, the Board approved the meeting agenda as presented with three additional items. Motion carried.

The minutes of the regular board meeting held on July 8th, 2024, were approved as presented on a motion by Becca Grassel, seconded by Rikki Ohlrogge. Motion carried. 

On a motion by Rikki Ohlrogge, seconded by Becca Grassel, the Board approved the claims presented and the July 2024 financial report as follows; motion carried. 

GENERAL FUND, Beginning balance: $952,628.98; Add receipts: Taxes $2,843.38; Interest $6,260.24; Other local $2,210.52; State $133,162.00; Other state $988.28. Total to be accounted for: $1,098,093.40; less disbursements $50,402.92; Cash balance: $1,047,690.48; less contracts and accounts payable/transfers $111,456.46; plus accounts receivable $33,958.92; Fund balance: $970,192.94.

CAPITAL OUTLAY, Beginning balance: $3,110,196.91; Add receipts: Taxes $2,522.23; Interest $3,997.24; Other local $0.00; Federal: $28,206.18. Total to be accounted for: $3,144,922.56; less disbursements $412,240.63; Cash balance: $2,732,681.93; less accounts payable $0.00; plus accounts receivable $0.00; Fund balance: $2,732,681.93.

SPECIAL EDUCATION, Beginning balance: $588,355.92; Add receipts: Taxes $1,523.94; Other local: $0.00; State $0.00; Federal $0.00; Total to be accounted for: $589,879.86; less disbursements $649.36; Cash balance: $589,230.50; Less contracts and accounts payable/transfers $41,533.40; plus accounts receivable $2,208.00; Fund balance: $549,905.10.

FOOD SERVICE, Beginning balance: $66,093.96; Add receipts: Interest $88.44; Pupil receipts $60.19; Adult receipts $0.00; Other local $0.00; State $0.00; Federal reimbursement $0.00; Total to be accounted for: $66,242.59; less disbursements $0.00; Cash balance: $66,242.59; Less contracts/accounts payable $10,983.92; plus accounts receivable $0.00; Fund balance $55,258.67.   

ENTERPRISE FUND #53, Beginning balance: $56,702.22; Add receipts: Student tuition $9,505.00; Other local $0.00; Total to be accounted for: $66,207.22; Less disbursements $18,366.49; Plus transfer in $0.00; Cash balance; $47,840.73; Less contracts/accounts payable $8,302.34; Plus accounts receivable $0.00; Fund balance: $39,538.39.

TRUST AND AGENCY, Beginning balance: $27,025.40; Add receipts: Interest $35.72; Pupil activities $1,726.76; Other local $0.00; Total to be accounted for: $28,787.88; less disbursements $43.25; Fund balance: $28,744.63.

Salaries and benefits for the month of July 2024 were as follows:

General Fund: $151,036.34    

Special Education: $41,533.36

Food Service: $10,983.92

Enterprise #53: $25,704.39

GENERAL FUND                            

AMAZON CAPITAL SERVICES, BAND – ELEMENTARY – HIGH SCHOOL SUPPLIES $6,712.28

AT&T, CELL PHONE $96.51

BIO CORPORATION, HIGH SCHOOL SCIENCE SUPPLIES $199.23

BROADCAST MUSIC, INC., MUSIC LICENSE $181.97

CARPET CENTER, CARPET TAPE $7.56

CBH CONFERENCE, CBH CONFERENCE DUES 24-25 $150.00

CHS, TANK LEASE – PROPANE PK BUILDING $124.00

CITY OF WOONSOCKET, WATER SERVICE $112.28

COLLABORATIVE SUMMER LIBRARY PROGRAM, SUMMER READING SUPPLIES $150.50

DB ELECTRIC, EMERGENCY PANEL – RECEPTACLES $888.22

EXPRESS 2, GAS $67.72

EXPRESS STOP, GAS $347.45

FENWORKS, INC., E-SPORTS FEE 2024-25 SEASON $1,000.00

FIRST NATIONAL BANK OF OMAHA, HIGH SCHOOL SUPPLIES $45.32

GOPHER SPORTS, MEDICINE BALLS $341.70

HILLYARD, CUSTODIAL SUPPLIES $3,205.77

[IMPREST FUND:

DIVISION OF CRIMINAL INVESTIGATION, BACKGROUND CHECK $43.25

TOTAL IMPREST CLAIMS: $43.25]

LEHR, DAVE, TECH SERVICE FEE $175.00

NAPA AUTO PARTS, BELTS (2) – AC UNITS $60.58

NASCO, HIGH SCHOOL SCIENCE SUPPLIES $50.95

NORTHWESTERN ENERGY, ELECTRIC SERVICE $3,498.66

PARKSTON SCHOOL, FY25 IN-SERVICE – ESSER $150.00

PAULY, KYLIE, REIMBURSE – CERTIFICATION RENEWAL (WEA AGREEMENT) $250.00

PETTY CASH, POSTAGE EXPENSE $14.01

ROBERTS, JELITZA, REIMBURSE – MATERIALS FOR CHEER BOXES $118.08

SANBORN WEEKLY JOURNAL, PUBLICATIONS – JULY 2024 $1,766.50

SANTEL COMMUNICATIONS, PHONE/INTERNET SERVICE $169.19

SCHOLASTIC, ELEMENTARY BOOKS $276.60

SCHOOL SPECIALTY, LLC, JUNIOR HIGH SUPPLIES $158.83

SOUTH DAKOTA UNITED SCHOOLS ASSOCIATION, MEMBERSHIP DUES 2024-25 $450.00

SHERWIN WILLIAMS, PAINT $120.92

STEM SUPPLIES, STEM SUPPLIES – ESSER $3,145.01

TEACHER SYNERGY, LLC, ELEMENTARY CURRICULUM $1,374.99

TRAINING ROOM, TRAINING ROOM SUPPLIES $1,146.23

USI EDUCATION AND GOVERNMENT SALES, LAMINATING FILM $580.10

WASTE MANAGEMENT OF WI-MN, GARBAGE SERVICE $426.10

WEBER, ROD, REIMBURSE – CERTIFICATION RENEWAL (WEA AGREEMENT) $250.00

WOONY FOODS, CUSTODIAL SUPPLIES $136.52

Fund Total: $27,992.03

CAPITAL OUTLAY

A&B BUSINESS EQUIPMENT, COPIER LEASE $1,083.54

AARON SWAN & ASSOCIATES, INC., CTE ADDITION – MATERIAL TESTING $2,253.00

ACADEMIC THERAPY PUBLICATIONS, DECODABLE READERS – ESSER $4,108.50

AMAZON CAPITAL SERVICES, ELEMENTARY CURRICULUM $6,195.86

ATP GROUP, INC., THE, AG CURRICULUM $2,115.27

B&H PHOTO/VIDEO, DRONES (15) – ESSER $18,022.08

C. EAGLE CONSTRUCTION, LLC, CTE ADDITION – PAY REQUEST #6 $196,411.26

GENERATION GENIUS, ONLINE CURRICULUM $1,295.00

GOODHEART-WILLCOX PUBLISHER, AG CURRICULUM $4,565.57

HILLYARD, CUSTODIAL SUPPLIES $2,271.07

JAMES VALLEY NURSERY, FOOTBALL FIELD MAINTENANCE – LHC STEP 2 $820.04

KOCH-HAZARD ARCHITECTS, CTE ADDITION – ARCHITECT FEES $2,634.80

LEARNING WITHOUT TEARS, ELEMENTARY CURRICULUM $2,386.40

MCGRAW-HILL, SCIENCE CURRICULUM $6,971.18

MOBYMAX LLC, K-8 CURRICULUM – SITE LICENSE $3,516.00

MYSTERY SCIENCE c/o DISCOVERY EDUCATION, INC., ONLINE ELEMENTARY SCIENCE CURRICULUM $945.00

SOFTWARE UNLIMITED INC., FINANCIAL SOFTWARE RENEWAL $4,150.00

TEACHER SYNERGY, LLC, ENGLISH CURRICULUM $305.82

Fund Total: $260,050.39

SPECIAL EDUCATION

AMAZON CAPITAL SERVICES, SPED SUPPLIES $2,034.07

Fund Total: $2,034.07

ENTERPRISE FUND #53

AMAZON CAPITAL SERVICES, BIRTH TO 4-PREK SUPPLIES $476.55

FIRST NATIONAL BANK OF OMAHA, SUPPLIES $114.71

SANTEL COMMUNICATIONS, PHONE/INTERNET SERVICE $46.97

TEACHER DIRECT, PREK3 SUPPLIES $324.54

WOONY FOODS, BIRTH TO 4-PREK FOOD/SUPPLIES $833.10

Fund Total: $1,795.87

Checking Account Total: $291,872.36

FOOD SERVICE                            

SPRINGS FOOD MARKET, FOOD $1,834.66

Fund Total: $1,834.66

Checking Account Total: $1,834.66

Sarah Swenson gave the financial report. As authorized by the board, Swenson reached out to insurance companies for property, liability, auto, and cyber security insurance for the upcoming school year. Quotes should be in soon. 

Superintendent Weber updated the Board that the teachers will be attending an in-service in Mitchell. Mr. Weber updated that the ASBSD conference was held in Sioux Falls and went well. The Board was presented with the Little Red School House award for “Flight School” which focused on improving reading scores in the 2023-24 school year. Mr. Weber updated that he met with Mr. Flatten, Mr. Schmiedt, and Mr. Welch to discuss FFA for the upcoming year. FFA courses will be taught in each school by Mr. Schmiedt and Mr. Welch, respectively, but the FFA program will remain together as the SCW FFA. 

Mrs. Jensen updated that current enrollment for PK to sixth grade is 151. Mrs. Jensen is working on finalizing the back-to-school open house agenda. 

Mr. Bruce updated that he’s working on finalizing bus routes. He also updated that the freezer work is complete, and the kitchen staff are ready for the school year. 

Mrs. King updated that the schedule for servicing students this upcoming year is complete. There are 20 kids on IEPs and 504 plans. 

Mr. Rodriguez updated that SDN Communications posted an article on E-Sports which highlighted the Woonsocket School team. It can be found on the school’s Facebook page.

On a motion made by Lisa Snedeker, with a second by Becca Grassel, the Board approved the following lane change for: 

A) Danielle Kohlmeyer from BA+15 to a Masters ($2,000.00);

B) Kayla Vetter from a BA+15 to a Masters ($2,000);

C) Kylie Pauly from BA+15 to BA+30 ($1,000).

Motion carried.

Motion was made by Becca Grassel, with a second by Rikki Ohlrogge, to approve the 2024-25 Elementary, High School, Staff, and Athletic handbooks. Motion carried.

Motion was made by Lisa Snedeker, with a second by Todd Olinger, to approve the quote for #2 fuel oil from Brooks Oil Co. for $2.7965 per gallon delivered. Other quotes received were from: Total Oil – $2.79 per gallon and CHS – $2.85 per gallon. Motion carried.

Motion was made by Rikki Ohlrogge, with a second by Becca Grassel, to approve the 2024-25 Woonsocket Back-To-School Plan (on the website). Motion carried.

On a motion by Becca Grassel, with a second by Lisa Snedeker, the Board approved Trey Weber as Head Junior High Football Coach and Armondo Rodriguez as Assistant Junior High Coach, both in the amount of $3,355.00. Motion carried.

Motion was made by Rikki Ohlrogge, with a second by Todd Olinger, to approve the following full-time pre-school/daycare workers at $15.50 per hour: Abigayle Fry, Kerry Thompson, and Yesica Peterson. Motion carried. 

Motion was made by Becca Grassel, with a second by Rikki Ohlrogge, to approve sixth grade McGraw Hill Science Curriculum in the amount of $6,971.18. Motion carried. 

Motion was made by Lisa Snedeker, with a second by Todd Olinger, to approve RFP#16 for the CTE Addition, just under $16,000.00. Motion carried.

On a motion by Becca Grassel, with a second by Lisa Snedeker, the Board approved a $2,000.00 FFA stipend for Darin Schmiedt for hours worked over the summer. Motion carried.

With no further business to come before the Board, the August 12, 2024, regular school board meeting was adjourned at 8:23 p.m. on a motion by Becca Grassel, with a second by Rikki Ohlrogge. Motion carried. 

JASON WHITE

Chair

SARAH SWENSON

Business Manager

Published once on August 29, 2024, at the total approximate cost of $130.50 and may be viewed free of charge at www.sdpublicnotices.com.

The School Board of Sanborn Central School District 55-5 met in regular session on Monday, August 12, 2024, at 7:02 p.m. in the Sanborn Central library with the following present: Curtis Adams, Peggy Hinker, Mark Goral, Emma Klaas, and Gary Spelbring Jr. Others present were Superintendent Corey Flatten, Elementary/Middle School Principal Connie Vermeulen and Business Manager Gayle Bechen.

  The Pledge of Allegiance was recited.

Visitors to Board Meeting: Susan Farrell-Poncelet.

Motion by Adams, seconded by Spelbring, all aye, to approve the agenda as amended. Add: 19-2024/2025. Transfer funds from General Fund to Food Service and Enterprise Fund (preschool) and increase Adult meal price per State office; 20-2024/2025. Approve the quote from Mid-State Audio for Football Field sound system; change 19-2024/2025 to 21-2024/2025. Approve executive session SDCL 1-25-2(1) to discuss personnel items with possible motions to follow; and change 20-2024/2025 to 22-2024/2025. Approve adjournment. 

Motion by Spelbring, seconded by Hinker, all aye, to approve the minutes of the regular board meeting on July 18, 2024, as amended. The School Board of Sanborn Central School District 55-5 met in regular session on Monday, July 18, 2024, should read The School Board of Sanborn Central School District 55-5 met in regular session on Thursday, July 18, 2024.

Motion by Hinker, seconded by Klaas, all aye, to approve the Financial reports and bills.    

General Fund balance, July 1, 2024: $1,241,919.27. Receipts: taxes $9,658.07, penalties/interest $103.84, interest $1,186.21, other pupil $2.00, other $1,580.10, state fines $768.36, state aid July $82,708.00, gross receipts – elect $36,525.75, medicaid $726.39, bank franchise $237.38, other federal surplus $77.71. Expenditures: $252,019.14, manual journal entry $1,449.55.  Balance, July 31, 2024: $1,122,024.39. CorTrust Savings balance, July 1, 2024: $51,089.88. Receipts: deposit $2.00. Expenditures: $0.00.  Balance, July 31, 2024: $51,091.88. CDs $50,000.00. cash box $160.00.

Capital Outlay Fund balance, July 1, 2024: $516,520.32. Receipts: taxes $1,378.17, penalties/interest $16.24, interest $562.95.  Expenditures: $2,864.80. Balance, July 31, 2024: $515,612.88. CDs $350,000.00.

Special Education Fund balance, July 1, 2024: $246,102.50. Receipts: taxes $829.31, penalties/interest $9.97, interest $261.37, Medicaid $80.71. Expenditures: $17,884.06, manual journal entry/voided check $258.75. Balance, July 31, 2024: $229,141.05. CDs $250,000.00.

Food Service Fund balance, July 1, 2024: ($24,151.09). Receipts: student meals $22.50, ala carte $10.50. Expenditures: $10,857.31. Balance, July 31, 2024: ($34,975.40).

Enterprise Fund balance, July 1, 2024: ($3,064.95). Receipts: $0.00. Expenditures: $4,419.41. Balance, July 31, 2024: ($7,484.36).

Custodial Funds balance, July 1, 2024: $53,112.67. Receipts: $12,015.66. Expenditures: $1,439.11. Balance, July 31, 2024: $63,689.22.

Scholarship Fund balance, July 1, 2024: $8,512.03. Receipts: interest $1.49. Balance, July 31, 2024: $8,513.52. Peters Scholarship balance: $7,763.52; Nelson Scholarship balance: $750.00.

Salaries and benefits for the month of August, 2024 were as follows: 

General Fund: $147,104.53; 

Special Education: $17,162.45; 

Food Service: $10,968.72; 

Enterprise Fund: $4,419.45.

Claims approved: GENERAL FUND – A&B Business, extra copies through July $3,292.31; A-Ox Welding, cylinder rent $40.05; Automatic Building Controls Inc., annual monitor – fire alarm $300.00; Capital One, literacy learning loss supply $31.89; CarQuest, bus supply $433.05; CBH Conference, 2024-25 dues $150.00; Central Electric, July electric main building $1,997.32, bus barn $107.01, clean mini splits $440.00; Chesterman, pop $94.30; Clayton’s Repair, bus repairs $695.85; Continental Press, Inc., ELL books $345.91; CorTrust, elementary room divider $139.99, band supply $165.97, band percussion table $104.99, band bongo stand/bag $66.99; Dalsin Inc., roof repair $2,011.95; Demco, library supply $83.55; Farmers Elevator, janitor supply $39.06; Fenworks, Inc., esports dues 2024-25 $1,000.00, professional service $500.00; Gopher, PE supply $221.19; Hauff Mid America Sports, volleyball supply $365.60, football supply $24.00, boys basketball supply $291.80, girls basketball supply $725.70; Innovative Office Solutions, colony supply $210.25, band supply $19.26, elementary/middle school principal supply $57.90, guidance supply $18.84, middle school supply $46.89; Instrumentalist Awards, wall plaque $156.00; J.W. Pepper, band music $165.00, band conductor stand $146.99; Jennifer Karlen, band supply $150.35; Lakeshore Learning Materials, elementary supply $652.43; McLeod’s, superintendent supply $43.48, board supply $43.47; Menards, janitor supply $134.68, bus supply $174.76; Mid-Dakota Technologies, July tech support $175.00; Midwest Fire & Safety, fire extinguisher service, $785.00, restock first aid $102.06; Robin Moody, elementary supply $63.21; Rickey Nelsen, reimburse fingerprints $43.25; Parkston School District, inservice speaker $150.00; Popplers Music, all state chorus music $43.85; Premier Equipment, lawn mower service $773.30; Public Health Laboratory, water tests $15.00; Sanborn Weekly Journal, proposed budget $162.00; Santel Communications, telephone/fax $198.73; Schoenfish & Co., 2022-23 audit service $9,800.00; Scholastic Inc, elementary subscription $667.94, colony subscription $268.80; School Specialty, colony supply $684.14, elementary/middle school principal supply $87.89, elementary supply $88.89, middle school supply $82.56, high school supply $196.88, business office supply $85.26; South Dakota Association for Career and Technical Education, 2024-25 membership  $207.00; South Dakota United School Association, 2024-25 membership $450.00; Subscription Services of America, library periodical $116.07; Sun Gold Sports, board plaque $18.00; Teacher Direct, elementary supply $212.04; Thunes True Value, janitor supply $31.43; Training Room Inc., sports tape $240.78; USI Education & Government Sales, laminating film $529.35; Wards Science, high school supply $699.13, middle school science $250.49.

CAPITAL OUTLAY Fund — A&B Business, copier lease $1,011.83; CarQuest, Roland FP-30X digital piano $749.99; Innovative Office Solutions, band bookcase $378.14; K-log, high school cabinet $865.65; Lakeshore Learning Materials, preschool cabinet $474.05; School Specialty, kidney table $396.71; Schwader Seeds, football grass seed $880.00.

SPECIAL EDUCATION Fund – Academic Communication Association, speech supply $75.90; Petty Cash, SPED postage $9.50; Quill, SPED ink $105.22; Sonova USA, roger cleaning/service $1,034.99; Super Duper Publications, speech supply $111.90.  

FOOD SERVICE Fund – Darrington Water Conditioning, July SS tank $34.00; Quill, kitchen ink $127.50.

ENTERPRISE Fund – Scholastic Inc, scholastic news $113.85.

Mr. Flatten reported on the following: 

• Teachers and paras will have a joint in-service with 10 other area schools on August 13. 

• There will be an all staff in-service on Thursday, August 15, including CPR training. Back-to-School-Night will take place that evening beginning at 5:30 p.m. 

• Bus inspections were done, and there were a few small issues that will get taken care of before school begins. 

• August 20 is the first day of school with a 12:30 p.m. dismissal. 

• Mrs. Vermeulen and Mr. Flatten attended the Associated School Boards of South Dakota (ASBSD) annual conference and went to numerous leadership sessions.

• Mrs. Vermeulen discussed her experiences at the ASBSD and the formation of an AI policy.

• Mrs. Vermeulen discussed how schools are updating their cell phone policy and rumors that the legislature may become involved.

Discussion Items: 

• The Board discussed the building of a new storage facility.

• Business Manager Gayle Bechen and the board discussed tax levies for 2025. 

Old Business: 

There was an issuance of certificates of election. The oath of office was administered to board member Curtis Adams – elected to a three-year term. He read the Oath of Office as Board Member of the Sanborn Central School District 55-5. 

Motion by Klaas, seconded by Adams, all aye, to approve lane change for Logan Amundson from BA-45 to Masters with a salary of $50,104.00. A stipend of $1,000.00 will also be received for the lane change.

Motion by Adams, seconded by Spelbring, all aye, to approve the hiring of Rickey Nelsen as a varsity assistant football coach at the rate of $4,355.00 for the 2024 season.

Motion by Spelbring, seconded by Hinker, all aye, to approve the high school semester grade calculation for the 2024-2025 school year. 

Motion by Hinker, seconded by Klaas, all aye, to approve updates to policy and student handbook that impact the following: computer use policy that holds students responsible for lost or damaged devices, grade classifications based on student credits, creation of a standardized discipline chart, creation of a library and instructional materials policy along with a formal complaint, and restricted weapons on school property to only law enforcement personnel.

Motion by Klaas, seconded by Adams, all aye, to approve the Transfer of Funds from General Fund to Food Service in accordance with SDCL 13-16-26 in the amount of $50,000.00; Transfer of Funds from General Fund to Enterprise Fund in accordance with SDCL 13-16-26 in the amount of $15,000.00; and Increase adult lunch price to $5.00, state increased the minimum adult lunch price. Discussion was held. 

Motion by Adams, seconded by Spelbring, all aye, to approve the quote from Mid-State Audio to replace the sound system on the football field $16,721.71. 

Motion by Spelbring, seconded by Hinker, all aye, to approve executive session SDCL 1-25-2(1) to discuss personnel items with possible motions to follow in at 8:22 p.m. Regular session resumed at 9:02 p.m.

Regular Board meeting will be held on Monday, September 9, 2024, at 7:00 p.m. in the Sanborn Central School Library.  

Motion by Hinker, seconded by Klaas, all aye, to adjourn the meeting at 9:03 p.m.

Gayle Bechen

Business Manager

Mark Goral

Board Chair

Published once on August 29, 2024, at the total approximate cost of $108.75 and may be viewed free of charge at www.sdpublicnotices.com.