Notice is hereby given that the Woonsocket School District No. 55-4, Sanborn County, South Dakota, has been audited by Schoenfish & Co., Inc., Certified Public Accountants, 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 findings and recommendations 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.

Internal Control – Related Findings – Material Weaknesses:

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 2006. 

Recommendation:

We recommend that the Woonsocket 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 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 December 5 and December 12, 2024, at the total approximate cost of $33.00 and may be viewed free of charge at www.sdpublicnotices.com.

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The School Board of Sanborn Central School District 55-5 met in regular session on Tuesday, November 12, 2024 at 7:03 p.m. in the Sanborn Central library with the following present: MarkGoral, Emma Klaas, and Gary Spelbring Jr. Others present were Superintendent Corey Flatten, Elementary/Middle School Principal Connie Vermeulen and Business Manager Gayle Bechen. Absent were Curtis Adams and Peggy Hinker.

The Pledge of Allegiance was recited.

Visitors to Board Meeting: None.

Motion by Klaas, seconded by Spelbring, all aye, to approve the agenda as printed.  

Motion by Spelbring, seconded by Klaas, all aye, to approve the minutes of the regular board meeting on October 14, 2024, as printed.

Motion by Klaas, seconded by Spelbring, all aye, to approve the Financial reports and bills. The board discussed closing the General Fund savings account.   

General Fund balance, October 1, 2024: $875,565.37. Receipts: taxes $20,801.80, penalties/interest $160.12, interest $513.79, admission $1,382.00, other pupil $49.49, other $4,227.30, state fines $945.56, state aid October $92,498.00, small rural school achievement program $9,221.00. Expenditures: $205,202.80, manual journal entry $3,507.20.  Balance, October 1, 2024: $796,654.43. CorTrust Savings balance, October 1, 2024: $51,183.91. Receipts: interest $0.00. Expenditures: $0.00.  Balance, October 1, 2024: $51,183.91. CDs $50,000.00. Cash box $505.00.

Capital Outlay Fund balance, September 30, 2024: $483,989.03. Expenditures: $11,490.04. Fund balance, October 1, 2024: $472,498.99. Receipts: taxes $3,378.56, penalties/interest $11.11, interest $308.27. Expenditures: $11,102.24. Balance, October 1, 2024: $465,094.69. CDs $350,000.00.

Special Education Fund balance, October 1, 2024: $199,220.55. Receipts: taxes $2,045.13, penalties/interest $10.11, interest $112.10. Expenditures: $24,792.08, manual journal entry/voided check $269.09. Balance, October 1, 2024: $176,326.72. CDs $250,000.00.

Food Service Fund balance, October 1, 2024: $2,285.28. Receipts: student meals $5,657.23, adult meals $941.38, ala carte $4,755.33, federal reimbursement $4,650.95. Expenditures: $21,480.83, manual journal entry $9.00. Balance, October 1, 2024: ($3,199.66).

Enterprise Fund balance, October 1, 2024: $2,819.05. Receipts: tuition $3,250.00. Expenditures: $4,607.60. Balance, October 1, 2024: $1,461.45.

Custodial Funds balance, October 1, 2024: $62,404.88. Receipts: $14,249.47. Expenditures: $9,852.89. Balance, October 1, 2024: $66,801.46.

Scholarship Fund balance, October 1, 2024: $5,765.78. Receipts: interest $1.04. Expenditures: $0.00. Balance, October 31, 2024: $5,766.82. Peters Scholarship balance: $5,766.82; Nelson Scholarship balance: $0.00.

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

General Fund: $200,200.37; 

Special Education: $24,293.12; 

Food Service: $11,152.78;

Enterprise Fund: $4,607.60.

Claims approved: GENERAL FUND – A&B Business, copier staples $93.38; A-Ox Welding Supply, cylinder rent $40.05; Bakers Design, all state chorus flowers $55.50; Black Hills Playhouse, residency fee $2,070.00; Brooks Oil, unleaded gas $2,934.00, #2 diesel $3,231.50;  Capital One, middle school supply $4.96, high school supply $7.00; CarQuest, bus supply $312.97, car/PU supply $23.96; Central Electric, October electricity $2,876.94; Chesterman, pop $60.44; Cole Paper, janitor supply $1,684.81; Conrad Repair, labor $75.00, supply $12.62; CorTrust, conference room – Bechen $228.64, air card $55.00, air card sports $35.00, brainpop 2024-25 software $275.00, janitor supply $59.80; Dawson Construction, three month garbage service $1,080.60; Susan Farrell-Poncelet, fuel reimbursement $48.31; Corey Flatten, reimburse student quarter awards $35.00; Goodwill of the Great Plains, shredding fee $101.50; Hoffman Digging & Well Repair, winterize football field/stadium $350.00; 

[IMPREST: Bon Homme Drama, oral interp fees $104.00; Dean Duxbury, junior varsity/varsity volleyball referee/ride $120.34; Tacey Dykstra, junior varsity/varsity volleyball referee/mile $195.14; Evan Easton, fifth/sixth basketball referee five games $175.00; Craig Fonder, junior varsity/varsity volleyball referee/ride $109.00; Janel Honke, junior varsity/varsity volleyball referee/mileage $136.85; Carrie Howard, junior varsity/varsity volleyball clock three nights $165.00; Sarah Jensen, volleyball varsity head book three games $105.00, volleyball referee seventh grade $35.00; Tristan Jensen, volleyball line judge $45.00; Region V Music Fest, junior high registration $55.00; Mike Ruth, junior varsity/varsity volleyball referee/mileage $136.18; Sanborn Central School, Blackhawk invite oral interp entry fees $15.00, all state chorus meal money $490.00; USD Department of Music, all state chorus workshop registration $50.00; Gloria Vavra, junior varsity/varsity volleyball referee/mileage $133.50; Trista White, volleyball line judge $45.00]; 

J.W. Pepper, band music $103.64; K&D Busing, half of band/junior high football/volleyball/chorus travel $2,422.30, two football charters to split $3,082.00, volleyball charter to split $1,325.00; Menards, janitor supply $117.57, elementary supply $57.80; Mid-Dakota Technologies, October tech support $175.00; Nepstad’s Flowers, funeral L. Whitney $73.00; Popplers Music, vocal music $8.20; Public Health Laboratory, water tests $15.00; Rudy’s Auto Body & Towing, tow bus $585.00; Sanborn Central Food Service, October lunch supervisors meals $195.00, ala carte $23.15; Sanborn Weekly Journal, board proceedings $115.47, renew school periodical $45.00; Santel Communications, telephone/fax $254.49, esports tech $809.20; School Specialty, second supply $17.29; Starfall Education, more-s online school membership $355.00; Williams Musical & Office Equipment, repair instruments $65.00, reeds with tax $87.27. 

CAPITAL OUTLAY Fund — A&B Business, copier lease $1,011.83; Fridley Construction, labor on garage $16,279.20, labor for add-ons $750.00; Menards, steel for garage $8,336.58, extra doors/windows garage $974.00, elementary storage shed material $785.78.

SPECIAL EDUCATION Fund – 

[IMPREST: CorTrust, chair $249.00]; 

James Valley Education Coop, pysch service $2,638.00, physical therapy service $3,990.00, occupational therapy service $6,280.00, administrative service $7,332.00.  

FOOD SERVICE Fund – Child/Adult Nutrition Services, commodities process fee $535.14; Laura Conrad, eggs $32.00; CorTrust, supply $290.42; Darrington Water Conditioning, October SS tank $34.00; East Side Jersey Dairy, milk $823.46; Laura Licht, eggs $16.00; Performance Foodservice, food $6,961.50, ala carte $536.76, supply $95.02, COVID Fruit and Vegetable $657.51; Woony Foods, food $21.58.

ENTERPRISE Fund – None.

Superintendent Flatten reported on the following: 

• The garage is 95 percent complete as the school waits for replacement pieces from Menards. Fridley Construction did an outstanding job putting up the garage in a timely fashion. 

• All Kids Bike and Klock Werks are coming Thursday, November 14, to help put together striders and then have a reveal party at 1:00 p.m. The sophomore boys and Mr. Welch will be helping Klock Werks put it together. 

• LDEs are coming up next week for the school’s FFA students. They have been working hard on their specific competitions. 

• Oral Interp participated in Districts. The following will compete in Regions on November 19th: Sean Bitterman – Serious – third, Temperance Salathe – Poetry – second, Temperance Salathe – Storytelling – third, Miley Adams, Hudson Fouberg, Riley Kneen, Ian Octavo – Reader’s Theatre – fourth (Region alternate) .

• Congratulations to the High School volleyball and football teams on successful seasons. Basketball open gyms are now beginning. 

• Coach Rickey Nelson is revamping the school’s Powerlifting team. He has four participants. They compete in Mitchell on December 7th. 

• E-Sports preseason has started, and the school has 10 participants this year. The team will compete in Rocket League and chess, and there are other games they play but do not compete in. 

• High School Juniors took their ASVAB test on November 12th. 

• On November 11th, the high school student council put on an amazing Veterans Day Program under the direction of David Steele and Megan Wilson. Middle school and high school band also performed under the direction of Jennifer Karlen. 

• A committee to look into the Beef to School program has been formed.  

Middle School/Elementary School Principal Vermeulen reported on: 

• No school on Friday, November 15th. 

• Sanborn County fifth/sixth basketball Cancer Tournament: November 16th at Sanborn Central. 

• Seventh/eighth grade girls basketball travel to the Early Bird basketball tournament on November 23rd. 

• Children’s Theatre auditions are on Monday, November 18th. Performances are on Friday, November 22nd, with a matinee at 2:00 p.m. and evening show at 7:00 p.m. 

• Preschool parents will have the option of sending their child five days a week starting in January. Information will be sent home at the end of the month. 

• Thanksgiving break is November 27th-29th. 

• Fourth and fifth grade Declaim is November 26th at 8:30 a.m. 

Discussion Items: 

• The Board discussed Family Friendly Walk-Through data. They are developing a strategic plan for the district.

Old Business: None. 

New Business:

Motion by Spelbring, seconded by Klaas, all aye, to approve a superintendent gratitude account that can be used to purchase goods that recognize the students and staff at Sanborn Central. The account would be limited to $2,500.00 annually.

Motion by Klaas, seconded by Spelbring, all aye, to approve an executive session SDCL 1-25-2(2) to discuss a student matter at 7:35 p.m. Regular session resumed at 7:46 p.m.

The next regular Board meeting will be held on Monday, December 9, 2024, at 7:00 p.m. in the Sanborn Central School Library.  

Motion by Spelbring, seconded by Klaas, all aye, to adjourn the meeting at 7:47 p.m.

Gayle Bechen

Business Manager

Mark Goral

Board Chair

Published once on November 28, 2024, at the total approximate cost of $104.00 and may be viewed free of charge at www.sdpublicnotices.com.

Sanborn County Commissioners met in regular session on Tuesday, November 19, 2024, at 8:58 a.m., with Vice-Chairman Steve Larson presiding. Present were Paul Larson, Gary Blindauer, and Duane Peterson. Chairman Jeff Ebersdorfer was absent. Auditor Kami Moody was also present. Motion by Blindauer, seconded by Peterson, to approve the minutes from the November 8 meeting, as presented. Motion carried.  Motion by Peterson, seconded by Blindauer to approve the agenda as presented. Motion carried. 

CITIZEN COMMENT

No public was present for comment. 

REPORTS AND BILLS

Motion by Peterson, seconded by P. Larson, to pay the following bills; motion carried:

First National Bank, Tax Liability $2,648.65

Accounts Management, Employee Garnishment $43.50

Town, Townships and Schools, Monthly Remittance $1,455,607.00

Election Workers, Poll Workers $3,048.81

Building Rent, Election Rent $300.00

Post Election Audit, Post Election Audit Workers $254.94

Amazon Business Capital Service, Supplies $148.97

Applied Concepts, Inc., Supplies $392.00

Avera Queen of Peace, Random Drug Test $135.00

Brian Baldwin, EMT Courses November ‘24 $150.00

CapFirst Equipment Finance, Inc, Maintainer Payoff $139,871.43

Churchill, Manolis, Freeman, Court Appointed Fees $307.50

CNH – Productivity Plus – Titan Machinery, Supplies $1,010.00

Dawson Construction, Inc., Garbage $269.40

Farmers Elevator Co., Fuel $3,921.75

First National Bank Omaha, Supplies $685.18

McLeod’s Printing & Supply, Supplies $179.90

NorthWestern Energy, Utilities $1,107.04

Office Peeps, Supplies $92.03

Premier Equipment, Supplies $8,327.34

South Dakota Association of County Commissioners, Membership Dues 2025 $1,713.00

The South Dakota Association of County Officials, Membership Dues 2025 $743.66

Sanborn Weekly Journal, Publishing $1,996.31

HIGHWAY

Stacy Mendenhall, Highway Superintendent and Sheri Kogel, Highway Administrative Assistant, met with the board. 

Harvey Fouberg and Miles Northrup were present to request to clean out a grass ditch that is holding water near a home. All work will be at landowner expense. Motion by Blindauer, seconded by Peterson to have Harvey Fouberg and Miles Northrup work with Highway Superintendent, Stacy Mendenhall to even out the area that is holding the water. Motion carried. The county will call for the locate on underground lines, to request the appropriate measurements and to insure proper water flow. 

Motion by Peterson, seconded by P. Larson, to enter executive session for personnel matters at 9:16 a.m. Motion carried. Vice-Chairman S. Larson declared end of executive session at 9:41 a.m.

WEED BOARD

Motion by Peterson, seconded by P. Larson, to enter Weed Board. Motion carried. A yearly summary report was provided by Kogel. Vice-Chairman S. Larson declared end of Weed Board. 

COUNTY PASTURE

Tim Pearson reached out to the board members, requesting to replace the mile and a half fencing around the county pit. The board agreed to pay for the materials for the replacement of the fence, as written in the agreement. Tim Pearson will be responsible for the installation costs.

POST-ELECTION AUDIT RESULTS

Auditor Moody presented the results of the Post Election Audit for the November 5, 2024, General Election.  The Initiated Measure 29 and Public Utilities Commissioner races from Precinct 5 were audited, on November 14th, by an appointed five-person post-election auditing board. After manually counting the races, the results of the races all matched the election night tabulator count and county canvass with 100 percent accuracy.  

OTHER BUSINESS BROUGHT BEFORE THE BOARD

The Drainage Board minutes from November 13th were reviewed and discussed, with more discussion at the next meeting. 

Motion by Blindauer, seconded by P. Larson, to approve the longevity pay for 2024, to be paid out the first Friday of December. Motion carried. 

Motion by Peterson, seconded by Blindauer, to cancel the December 3rd and December 17th regularly scheduled commissioner meetings, and have the meetings rescheduled to Tuesday, December 10th, and Friday, December 27th. Motion carried. 

There being no further business before the board, motion by Peterson, seconded by Blindauer, to adjourn the meeting at 11:28 a.m. Motion carried. 

The next regular scheduled meeting will be held on Tuesday, December 10, 2024.

Kami Moody

Sanborn County Auditor

Steve Larson

Vice-Chairman of the 

Board, Sanborn County

Published once on November 28, 2024, at the total approximate cost of $50.00 and may be viewed free of charge at www.sdpublicnotices.com.

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